What this notice is about You received this notice because you owe the IRS money on one of your tax accounts and you recently received correspondence from us about your payment plan. What you need to do Follow your payment plan terms and make payments on time. Late or incomplete payments may result in us canceling your payment plan and more interest and penalty charges. Pay all your other required federal taxes on time and in full. Respond to our request for more information to complete your payment plan with us. What you may want to do View your account balance information and payment history by creating or logging into your account. The Online Payment Agreement (OPA) Application lists your current plan details (type of agreement, due dates and amount owed). Until you pay the account in full, interest and penalty charges continue accruing. To eliminate or reduce future charges, consider paying your remaining balance or paying as much as you can. You can easily make a payment online. Complete the requested forms to finish your agreement. Frequently asked questions Am I charged interest on the money I owe? We're required by law to charge interest when you don't pay your liability on time. Interest accrues on the unpaid amount owed until your balance is paid in full. Learn more about interest. Why am I being charged penalties? We're required by law to charge applicable penalties. However, in select situations, we may be able to remove or reduce penalties. Learn more about penalties. Am I charged additional processing fees for paying monthly installments? Interest and penalty charges continue accruing during the payment plan period. However, we won't charge additional processing or administrative fees we haven't already outlined in your payment plan. To view your plan details, log into the Online Payment Agreement (OPA) Application. Are there additional steps I need to take to establish my payment plan? You may need to complete Form 433-F, Collection Information Statement PDF, or file a missing return to finish your payment plan request. How do I manage my plan to avoid default? To avoid default of your payment plan, make sure you understand and manage your account. Pay at least your minimum monthly payment when it's due. File all required tax returns on time and pay all taxes in-full and on time (contact the IRS to change your existing agreement if you can't). We'll apply your future refunds to your tax debt until it's paid in full. Make all scheduled payments even if we apply your refund to your account balance. Let us know if you move by completing and mailing Form 8822, Change of Address PDF. Confirm your payment information, date and amount by reviewing your recent statement or the confirmation letter you received. When you send payments by mail, send them to the address listed in your correspondence. Include your name, address, SSN, daytime phone number, tax year and return type on your payment if you pay by check. Temporarily delay collection In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporary Delay of Collection Process. Helpful information Publication 505, Tax Withholding and Estimated Tax PDF Publication 594, The IRS Collection Process PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Tips for next year The IRS Tax Withholding Estimator estimates your federal income tax paycheck withholding amount and can help you perform a "paycheck checkup." Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
