What this notice is about On August 10, 2023, the Federal Emergency Management Agency (FEMA) issued a major disaster declaration for Maui and Hawaii counties within the state of Hawaii. The widespread damage caused us to pause mailing certain notices to taxpayers in these areas between August 17, 2023, and January 30, 2024. During this time, you filed a Form 1040 individual income tax return with an amount owed but we didn’t timely mail you a notice requesting payment from you. We’re automatically removing any failure to pay penalties under I.R.C. § 6651(a)(2) you were charged from the date we ordinarily would have mailed you the notice up to the date indicated on the notice. We’re going to send you a notice explaining the adjustment made to remove the penalty and request payment if you still have a balance due. What you need to do If necessary, update your current mailing address so you can receive any notices or refund checks we may send you. Frequently asked questions Why did IRS penalize me? (added Dec. 13, 2024) The IRS charges a penalty for various reasons, including if you don’t: File your tax return on time Pay any tax you owe on time and in the right way Prepare an accurate return Provide accurate and timely filed information returns Do I need to respond to this notice? (added Dec. 13, 2024) No. You do not need to contact us to get this penalty relief. It’s automatic. You should respond to any future notices by the due date on the notice. How can I change my address? (added Dec. 13, 2024) You can change your address with the Form 8822 or go to IRS.gov/addresschange for other ways of notifying IRS of the change. Can I get my refund deposited into my bank account? (added Dec. 13, 2024) If you are due a refund, it can only be deposited directly to your bank account if you requested it on your original tax return. Otherwise, it will be mailed to the address IRS has on record for you. What happens if I can’t pay or pay the full amount I owe now? (added Dec. 13, 2024) You can apply online for a payment plan. In cases of financial hardship, the IRS may temporarily del ay collection until your situation improves. What if I already sent my payment or established a payment plan? (added Dec. 13, 2024) Payments you make can take up to 21 days to post on your account. Sign in to your online account to see your balance and payment history. If you’ve already paid any of these penalties, you may receive a refund check if you don’t have any other balance we need to collect. If you have an approved installment agreement, continue making payments per that agreement. If you applied for an installment agreement, but haven't been approved, pay as much of your balance as you can now to stop additional interest and applicable penalties from adding to your balance. Helpful information You can find more information regarding disaster assistance and emergency relief at IRS.gov/disasters. If you need assistance call us at 833-678-7020. 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.
