What this notice is about We used a refund from you, your spouse, or a former spouse to pay your past due tax debt. You may still owe money. What you need to do Review the information in your notice. It will explain how we used the refund and how much you still owe. If you owe, pay your balance as soon as possible to avoid additional penalties and interest. If you already have a payment plan, continue to make your payments timely. If you don’t owe, you don’t need to do anything. You may want to If you can't pay the full amount you owe: Learn more about how to set up a payment plan. Learn more about how to request an Offer in Compromise. Learn more about how do delay collection if you’re experiencing financial hardship. Review the following material that may be helpful: Form 9465, Installment Agreement Request PDF Publication 594, The IRS Collection Process PDF Form 656-B, Offer in Compromise Booklet PDF Frequently asked questions What should I do if I disagree with the notice? Call the number shown on your notice. Make sure to have your paperwork (a copy of your notice, cancelled checks, amended return, etc.) ready when you call. What happens if I can't pay the full amount I owe? You have several options available to you if you’re unable to pay the full amount owed, including setting up a payment plan, requesting an offer in compromise, or temporarily delaying collection. Read more about getting help with tax debt here. Tips for next year Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Publicación 594 (SP), El Proceso de Cobro del IRS PDF Publicación 1660 (SP), Derechos para la Apelación de Cobros PDF Aviso 746 (SP), Información Sobre su Aviso, Multas e intereses PDF Pago de impuestos Lista completa de formularios e instrucciones tributarios (en inglés) ¿Desea ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.
