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.
- For tax forms, instructions and information visit /Forms-&-Pubs.
You may want to
Compare your records against the notice figures to ensure the notice is correct.
Answers to Common Questions
When we send a notice from an account where we assessed penalties or interest, we include explanations for those assessments at the end of the notice. We assign a two-digit code to each of these explanations.
Which explanations are on your notice?
The tear-off stub on the last page of the notice lists the penalty codes assigned to the notice in the format aabbccddeeffgghh where aa is the first code assigned, bb is the second, and so on. If more than eight explanations print on the notice, only the codes for the first eight print on the stub.
Example: The 030919 printed above "INTERNAL REVENUE SERVICE" on the stub below means that penalty codes 03, 09, and 19 were assigned to the tax return for which this notice generated.
RETURN THIS PART TO US WITH YOUR CHECK OR INQUIRY YOUR TELEPHONE NUMBER BEST TIME TO CALL ( ) - 0126 200409 030919 INTERNAL REVENUE SERVICE ATLANTA GA 39901-0039 122A SB
Look up the explanations
Now that you've figured out which codes are on your notice, you can look up the explanations that print on the notice. Explanations can be found in Notice 746, Information About Your Notice, Penalty and Interest, which is an enclosure we mail with many of our notices.
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.