- What it means
- A once-a-year statement of a balance you still owe, with interest and penalty accrued to date.
- Respond within
- The date on the notice
- What to send
- Payment, a payment plan, or nothing if a plan is already current.
- When to get help
- If the balance is old, ask whether the ten-year collection statute is near expiration before paying it off.
What the letter says
The IRS is required to send an annual statement on unpaid balances. It does not change your status. If you are on a payment plan, it is informational. If you are not, it is a reminder that interest continues.
What to do
If no plan exists, set one up. If the balance is wrong, respond in writing with proof.
What to gather
- The notice
- Payment plan paperwork if any
- Payment records
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.