An official website of the U.S. Govt
Overview
This notice explains you have tax and penalties due resulting from either withdrawing less than the required minimum amount from a traditional Individual Retirement Arrangement (IRA) or putting more than the allowed maximum contribution into a tax-sheltered account.
This notice lets you know how much you owe, when it’s due, and how to pay. The notice advises you that there is tax due, states the amount of tax, including interest and penalties, and requests payment within 21 days. If you do not pay the amount due the IRS can proceed with collection activity.
You owe taxes and penalties because you didn’t take out the required minimum amount from your traditional IRA or you put more than the maximum allowed amount into a tax-sheltered account, including retirement accounts and saving accounts for educational or medical expenses. For more information, please see Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs), Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans and Publication 970, Tax Benefits for Education.
If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
If you are able to full pay the balance owed, see the various ways you can pay your IRS debt.
If you can’t pay the full amount by that date, you can consider payment options that might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at TAS Get Help
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
