9/2/2021
You can find answers to most questions about tax payments and penalties on the IRS website. The Let Us Help You page features links to information and resources on a wide range of topics related to penalties and payments.
Payments
Payment Options - This page shows the different ways you can pay what you owe, from having the payment taken directly from your bank account to using a credit card and more.
Payment plan or installment agreement - If you can't pay what you owe in full, you can earn about different options on this page. You or your authorized representative can apply for a payment plan, including installment agreements, online to pay your balance over time. Once your online application is completed, you will receive immediate notification of whether your payment plan has been approved.
View your balance and payment activity - Individuals can use the online system to securely access account information on this page to check their account and see information including total amount owed and payment history.
Help for struggling taxpayers - This page provides "What If" scenarios if you are struggling, for example, if your income decreased, you may be newly eligible for certain tax credits, such as the Earned Income Tax Credit.
Liens and Levies
These 2 pages explain what liens and a levies are, and the effects of each legal action.
Understanding a federal tax lien - A federal tax lien is the government’s legal claim against your property when you neglect or fail to pay a tax debt. The lien protects the government’s interest in all your property, including real estate, personal property and financial assets. The IRS files a public document, the Notice of Federal Tax Lien, to alert creditors that the government has a legal right to your property.
Understanding a levy - An IRS levy permits the legal seizure of your property to satisfy a tax debt. It can garnish wages, take money in your bank or other financial account, seize and sell your vehicle(s), real estate and other personal property.
Resolve a Dispute
Office of Appeals - The Office of Appeals is an independent organization within the IRS that helps taxpayers resolve their tax disputes. This page has links to information that will help you if you received a notice saying that your case qualifies to be reviewed by Appeals.
Prevent Future Tax Bills
If you owe more than you expected when you filed this year, these 2 pages provide options to help you keep that from happening again next year.
Tax Withholding Estimator - This page has a tool that will help you make sure you have the right amount of tax withheld from your paycheck.
Estimated payments - Taxes must be paid as you earn or receive income during the year, either through withholding or estimated tax payments. This page gives detail on who has to pay, how and when.
Penalties
Penalty relief/abatement - You may qualify for relief from penalties if you made an effort to comply with the requirements of the law, but were unable to meet your tax obligations, due to circumstances beyond your control. This page has information about topics related to penalties and penalty relief.