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 number listed on Page 1 of notice.
You may want to
Compare your records against the notice figures to ensure the notice is correct.
Answers to common questions
What should I do if I disagree with the information contained in the notice?
If you disagree with the information contained in the notice, contact us at the toll-free number listed on 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?
Refer to Publication 15, (Circular E), Employer’s Tax Guide (PDF), for more information on "Depositing Taxes."
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer (PDF)
- Publication 15 (Circular E), Employer's Tax Guide (PDF)
- Publication 3498-A, The Examination Process (PDF)
- Publication 594, The IRS Collection Process (PDF)
- Publication 505, Tax Withholding and Estimated Tax (PDF)
- Form 9465, Installment Agreement Request (PDF)
- Notice 746, Information About Your Notice, Penalty and Interest (PDF)
- Full list of tax forms and instructions
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF)
- See if you qualify for help from a Low Income Taxpayer Clinic.