IRS Collection Statistics: FY 2025

Key numbers

• $117.5 billiongross yield from unpaid assessments in FY 2025 ($73.1 billion net of credit transfers)IRS Data Book, Table 4-1
• 13,112,485delinquent accounts open at the end of FY 2025, owing $211.5 billionIRS Data Book, Table 4-1
• 3,160,047new installment agreements in FY 2025IRS Data Book, Table 4-1
• 5,464offers in compromise accepted in FY 2025, of 38,797 receivedIRS Data Book, Table 4-1

IRS collection statistics, FY 2024 and FY 2025

Every row gives the fiscal year (October through September) and the IRS table it comes from. Money is in current dollars.

Money collected

Unpaid balances

Unfiled returns

Payment plans

Offers in compromise

Enforcement

Staff

IRS performance (Taxpayer Advocate)

Gross total yield includes credit transfers, credits the IRS moves from one tax period of a taxpayer to another period that is in collection; the net amount subtracts them (Table 4-1, notes 1 and 2). Download all rows as a CSV: irs-collection-statistics-fy2024-2025.csv (CC BY 4.0, credit Global Gate Tax Relief).

More FY 2025 figures

• The IRS assessed 24,251,980 failure-to-pay penalties on individual, estate and trust income tax returns in FY 2025, totaling $12.1 billion (IRS Data Book, Table 4-2).
• The IRS Independent Office of Appeals received 24,191 Collection Due Process cases and 3,124 offer in compromise cases in FY 2025 (IRS Data Book, Table 4-3).
• New delinquency investigations, opened when a taxpayer does not answer an IRS notice about an unfiled return, rose from 639,143 in FY 2024 to 2,501,667 in FY 2025 (Table 4-1).
• The National Taxpayer Advocate reports that the IRS still accepts more than 99% of payment plan requests, but rejected requests rose from 8,155 in FY 2024 to 23,117 in FY 2025 (2025 Annual Report to Congress, Figure 1.2.4).

Longer trends

• 14.1%Offers in compromise, FY 2010-2025Accepted offers equaled 14.1% of new offers in FY 2025, the lowest ratio since at least FY 2010 (Table 4-1).
• 214,099Liens and levies, FY 2010-2025Lien notices in FY 2025: up 36.1% since FY 2022, down 80.5% since FY 2010 (Table 4-1).

What this means if you owe the IRS

• Payment plans are far more common than offers: 3,160,047 new installment agreements in FY 2025, against 5,464 accepted offers (IRS Data Book, Table 4-1). The count includes short-term payment agreements and continuous wage levies, per the Taxpayer Advocate. See our payment plan page.
• File every required return. Unfiled returns lead to the delinquency investigations counted above, and the IRS will not consider an offer in compromise until all required returns are filed (IRS.gov).
• Penalties and interest keep accruing until a balance is paid in full, including during an installment agreement (IRS Data Book, Table 4-1, notes 3 and 10), so the balance grows while an account waits.
• These are national totals, not predictions for any one taxpayer. If you have an IRS notice, our IRS notice library explains what each one means.

Method and limits

All IRS figures are copied from the IRS Data Book for fiscal years 2024 and 2025 (Tables 4-1, 4-2, 4-3 and 6-3), published by IRS Statistics of Income, and are for all return types unless a row says otherwise. The National Taxpayer Advocate figures come from Figure 1.2.4 of its 2025 Annual Report to Congress, which uses IRS Collection Activity Reports; its offer and installment agreement counts match the Data Book exactly. The Taxpayer Advocate notes that the installment agreement count includes short-term payment agreements and continuous wage levies (2025 report, note 45). Money is in current dollars.

Cite this page

Global Gate Tax Relief, “IRS Collection Statistics, FY 2025,” published November 13, 2026, https://globalgatetaxrelief.com/research/irs-collection-statistics/. Data: IRS Data Book and National Taxpayer Advocate.