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Published:   |   Last Updated: September 11, 2024

Notice CP521 – Monthly Installment Agreement Payment Reminder (SB/SE Notice)

Where am I on the Roadmap?

Overview

This monthly notice is sent to remind you that your installment agreement payment is due.

I need more information

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1.

What does this mean to me?

This notice tells you the amount you need to pay, when it is due, and a summary of your agreement with the remaining balance owed. The notice also details:

  • Options available for making the payment;
  • Consequences of not making the payment;
  • Information on penalty and interest, including how to request removal or reduction of penalties; and
  • Online Payment Agreement options including due date changes, requesting the payoff amount, and setting up direct debit payments.
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2.

How did I get here?

You have a tax balance and entered into a payment plan (installment agreement).  This notice advises that you have a payment due on a payment plan with the IRS.

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3.

What are my next steps?

To keep your payment plan in good standing you need to make your payment by the due date. See Payments for options to make a payment.

If you would like to convert your existing Installment Agreement to a Direct Debit Installment Agreement where your  payment would be automatically deducted from your bank account you can request the revision of your payment plan via the online payment agreement page on IRS.gov.

If you are no longer able to make you installment agreement payments, you should contact the IRS at the number provided in the notice. You can also request a change to your payment amount via the online payment agreement page on IRS.gov. If you are unable to continue with an approved payment plan, review the collection alternatives.

If you default, the installment agreement may be terminated, and the IRS may begin taking enforcement action or you may have to pay a fee to reinstate the agreement.  You have the right to appeal the default or termination of your payment plan through the Collection Appeals Program.

View Notice Online:

View your federal tax records and manage your communication preferences online

Sign in to your Online Account to:

  • Make payments
  • Go paperless for certain notices
  • Get email notifications for new notices

General Resources

Understanding your notice or letter

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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.

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Did you know there is a Taxpayer Bill of Rights?

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.

Read more about your rights