What this notice is about
We’re reminding you of tax, penalty and interest you owe.
This notice also explains denial or revocation of United States passport. Read the information carefully to know how it may impact you.
What you need to do
- Read your notice carefully — it will explain how much money you owe on your taxes.
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 listed 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 State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at www.irs.gov/passports.
- Publication 594, The IRS Collection Process (PDF)
- Notice 746, Information About Your Notice, Penalty and Interest (PDF)
- Form 1040-ES, Estimated Tax for Individuals (PDF)
- Publication 505, Tax Withholding and Estimated Tax (PDF)
- Form 9465, Installment Agreement Request (PDF)
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.