Understanding your CP522 Notice

This notice informs you that it’s time to review your current financial situation. When we granted you an installment agreement for less than the minimum payment amount usually required, you agreed to provide this update to us. This will help us determine the correct payment for your current installment agreement.


What you need to do

  • Complete the enclosed Form 433-F, Collection Information Statement (PDF), with your current income and expenses.
  • Call us at 800-831-0273 with the information from Form 433-D. Do not mail the form to us. You must call us within 10 days from the date of your notice. Otherwise, your installment agreement will default and we’ll bill you for the full amount of tax you owe.

Answers to common questions

Why can’t I mail the Form 433-F back to you?

Since your installment agreement will default after 10 days from the notice date, there’s not enough time to mail it and have it received and routed to the correct area within IRS. If we place you into a defaulted status, you may receive a bill for the entire balance owed. If we re-establish an installment agreement after default, you may owe an additional user fee for that service.

Printable samples of this notice (PDF)

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.