What this notice is about We’re reminding you of an outstanding balance on your account. Your account will remain in non-collectable status until your financial situation changes. What you need to do If your financial situation hasn’t changed, you don’t need to do anything at this time. Continue filing your taxes timely to let us know if your financial situation changes. You may want to Learn more about your payment options and how to make a payment arrangement. Paying as soon as you can will minimize interest and penalties added to your balance. Learn more about how to submit an offer in compromise. Frequently asked questions Am I charged interest on the money I owe? Yes, interest accrues on your unpaid balance until you pay it in full. Do I receive a penalty if I cannot pay the full amount? Yes, you receive a late payment penalty. What happens if I cannot pay the full amount I owe? You can arrange to make a payment plan with us if you cannot pay the full amount you owe. How can I set up a payment plan? Call the toll-free number listed on your notice to discuss payment options. Learn more about payment arrangements here. What if I need help? Tax professionals who are independent from the Internal Revenue Service (IRS) may be able to help you. Low Income Taxpayer Clinics (LITCs) can represent low-income persons before the IRS or in court. LITCs can also help persons who speak English as a second language. Any services provided by an LITC must be for free or a small fee. See if you qualify for help from a Low Income Taxpayer Clinic. Helpful information Notify us of a change in your home mailing address by submitting Form 8822 by mail. Learn more about the collection process in Publication 594, The IRS Collection Process PDF Find information about interest rates on underpayment and overpayment of taxes in Notice 746, Information About Your Notice, Penalty and Interest PDF Understand your obligations as a taxpayer in Publication 2105, Why Do I Have to Pay Taxes? PDF Tips for future filing and payment compliance If you don't pay enough tax during the year, you may have to pay a penalty. To avoid penalties and having future refunds offset, consider adjusting your withholding. If you don't pay your tax through withholding, or don't pay enough tax through withholding, you might have to pay estimated tax. For more information, see Publication 505, Tax Withholding and Estimated Tax PDF. 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. Reference tools Publication 1, Your Rights as a Taxpayer Publication 594, The IRS Collection Process PDF Publication 1660, Collection Appeal Rights PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Paying your taxes Full list of tax forms and instructions Need help? 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). See if you qualify for help from a Low Income Taxpayer Clinic. 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.
