What this notice is about This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the notice. What you need to do If you agree with the information as shown, pay the amount requested. If you’re enrolled in the EFTPS: The Electronic Federal Tax Payment System, please use that method of payment. If you’re not enrolled in the EFTPS, pay by check or money order. Make payable to United States Treasury. Write your taxpayer identification number, tax form number and the tax period on your payment. Mail your payment and the payment stub in the enclosed envelope. If you made payments not shown on this notice, call us at the toll-free number listed in the top right corner of your notice. You may want to Compare your records against the notice figures to ensure the notice is correct. Frequently asked questions What should I do if I disagree with the information contained in the notice? (updated April 19, 2024) If you disagree with the information contained in the notice, contact us at the toll-free number listed in the top right corner of your notice. Will I receive a penalty if I can’t pay the full amount? Yes, you will receive a late payment or failure to deposit penalty depending on what is owed. Notice 746, Information About Your Notice, Penalty and Interest PDF, contains detailed information about penalties and interest. Where can I find more information about deposit requirements? (updated April 19, 2024) See “Depositing Taxes PDF” Helpful information Publication 505, Tax Withholding and Estimated Tax Publication 594, The IRS Collection Process PDF Form 9465, Installment Agreement Request PDF You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter. Reference Tools Publication 1, Your Rights as a Taxpayer Publication 15, (Circular E), Employer’s Tax Guide Notice 931, Deposit Requirements for Employment Taxes EFTPS: The Electronic Federal Tax Payment System Full list of tax forms and instructions