What this notice is about

Your installment payment is due on your IRC Section 965 tax liability.


What you need to do

  • Pay the amount due on the notice by the due date.
  • Pay online or you can send a check or money order to the address on the notice.

Frequently asked questions

Will I be penalized if I can't pay the full installment amount by the due date?

Yes.  You may be penalized for failure to pay and the full amount of your net tax liability may become due immediately.

Can I choose how to apply an overpayment if I pay more than the installment amount?

No. We’ll apply it to the remaining net tax liability until it is paid in full. We can only refund or apply credit-elect payments or credits exceeding the full income tax liability.

What should I do if I disagree with the notice?

Call the toll-free number listed on your notice to review your account with a representative. Have your account information available when you call.
 

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • If you can’t find what you need online, call the IRS number at the top of your notice or letter.