Understanding your Letter 1175, 3079, or 289 regarding military deferment

What these letters are about

Collection of your account may be postponed during your period of active military service. Letter 1175, issued first, acknowledges receipt of your inquiry about deferring payment of your outstanding tax account and provides next steps. The letter includes a request for more information required to be received within 60 days of the date of the letter. Based on the information we received, and the determination made, you will receive a second letter. Letter 289 if your request has been approved, or Letter 3079 if your request has been denied.

What you need to do

• Fill out and return the provided form. If the requested information is not provided, we cannot consider your request for military deferment.
• Read your notice carefully. It explains how much you owe and your payment options.
• Pay the amount you owe immediately, if your request is denied.
• Make a payment plan if your request is denied, and you can't pay the full amount you owe.
• Keep your notice for your records. It contains the name and contact information for your assigned representative.

You may want to

• View information pertaining to your tax account.
• Learn more about your payment options and how to make a payment arrangement.
• Learn about Offers in compromise.
• Learn about a temporary delay on collection.
• Learn about Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.

Frequently asked questions

What happens if I don't pay or contact the IRS? (added Aug. 27, 2025)

If you don't pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien publicly establishing our priority with your creditors. If the tax lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would affect your ability to get credit ― which may harm your credit rating.

In addition, we can seize ("levy") any state tax refund to which you're entitled. If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Independent Office of Appeals, if you haven't already received such a notice. We can then seize ("levy") or take possession of your other property or your rights to property. Property includes:

• Wages, real estate commissions, and other income
• Bank accounts
• Business assets
• Personal assets (including your car and home)
• Social Security benefits

Who should I contact if I have questions about the requested information? (added Aug. 27, 2025)

If you have any questions about the letter, call the phone number shown on your letter as soon as possible.

What if I don't agree or have already taken corrective action? (added Aug. 27, 2025)

If you don't agree, contact us immediately to discuss your matter.

If you have already paid this liability or arranged to pay it with an Installment Agreement, you should still call the contact number shown on your letter to make sure your account reflects this.

Helpful information

Publication 3, Armed Forces' Tax Guide

Publication 4940, Tax Information for Active Duty Military and Reserve Personnel PDF

Publication 5801-A, Tips & Resources for Military Spouse Entrepreneurs PDF

Publication 4782, Federal Income Tax Withholding after Leaving the Military - Life Cycle PDF

Servicemembers Civil Relief Act of 2003 (SCRA)

50 U.S.C.A Section 4000 (formerly cited as 50 App. USCA 573, on the Soldiers' and Sailors' Civil Relief Act of 1940.)

Questions & answers on combat zone tax provisions

Combat zones

Extension of deadlines — Combat zone service

Helpful information for military personnel

Form 8857, Request for Innocent Spouse Relief PDF

About Form 8379, Injured Spouse Allocation