What this notice is about We’re reminding you of tax, penalty, and interest you owe. Your account will remain in non-collectable status until your financial situation changes. This notice also explains the possible denial or revocation of your United States passport. Read the information carefully to know how it may affect you. What you need to do Read your notice carefully — it will explain how much money you owe on your taxes. If we notified you that we suspended enforced collection on your account because it would create a financial hardship (meaning you would be unable to pay basic reasonable living expenses if we levied) AND your financial situation has not changed, you don’t need to do anything. You may want to Make payment arrangements if you cannot pay the full amount you owe. Learn more about your payment options and how to make a payment arrangement. 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 on the top right corner of your notice to discuss payment options or learn more about payment arrangements. Why would my passport be denied or revoked? The Fixing America’s Surface Transportation (FAST) Act generally prohibits the U.S. Department of State from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports. Helpful information Publication 594, The IRS Collection ProcessPDF Notice 746, Information About Your Notice, Penalty and InterestPDF Form 1040-ES, Estimated Tax for IndividualsPDF Publication 505, Tax Withholding and Estimated TaxPDF Form 9465, Installment Agreement RequestPDF Tips for next year 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 17, Your Federal Income Tax Full list of tax forms and instructions 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, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
