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How To File Back Tax

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How To File Back Tax

How to file back tax Publication 15-T - Additional Material Table of Contents This image is too large to be displayed in the current screen. How to file back tax Please click the link to view the image. How to file back tax Form W-4 (2009) This image is too large to be displayed in the current screen. How to file back tax Please click the link to view the image. How to file back tax Deductions and Adjustments Worksheet Notice to Employees Please click here for the text description of the image. How to file back tax Multi-Media/Back Page Prev  Up  Next   Home   More Online Publications
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Understanding your CP504B Notice

You have an unpaid amount due on your account. If you do not pay the amount due immediately, the
IRS will seize (levy) certain property or rights to property and apply it to pay the
amount you owe.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to issue a levy against certain property or rights to property because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?
You should pay your balance due by the due date shown on your notice.

What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals if you have not already received such a notice. We may then seize ("levy") your property or rights to property. Property includes:

  • Wages, real estate commissions, and other income
  • Bank accounts
  • Business assets
  • Personal assets (including your car and home)
  • Social Security benefits

This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).

If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.

If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 05-Mar-2014

The How To File Back Tax

How to file back tax Index Symbols 10% owners, Ten-percent owners. How to file back tax 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). How to file back tax A Acceptance agent, Unexpected payment. How to file back tax Accounts, offshore, Offshore accounts. How to file back tax Alien Illegal, Illegal aliens. How to file back tax Nonresident, Nonresident alien. How to file back tax Resident, Resident alien. How to file back tax Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. How to file back tax Allocation information, Failure to provide allocation information. How to file back tax American Samoa, U. How to file back tax S. How to file back tax Virgin Islands and American Samoa corporations. How to file back tax Amount to withhold, Determination of amount to withhold. 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How to file back tax Withholding Tax Return for Dispositions by Foreign Persons of U. How to file back tax S. How to file back tax Real Property Interests. How to file back tax 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. How to file back tax S. How to file back tax Real Property Interests. How to file back tax 8288-B, Categories (1), (2), and (3). How to file back tax 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). How to file back tax 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. How to file back tax 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). How to file back tax 8833, Claiming treaty benefits. How to file back tax 940, Federal unemployment tax (FUTA). How to file back tax 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. How to file back tax 972, Consent dividends. 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How to file back tax S. How to file back tax Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). How to file back tax G Gambling winnings, Gambling winnings (Income Code 28). How to file back tax Graduated rates, Graduated rates. How to file back tax Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. How to file back tax Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. How to file back tax Guam, Guam or Northern Mariana Islands corporations. How to file back tax H Help (see Tax help) I Identification number, taxpayer, U. How to file back tax S. How to file back tax Taxpayer Identification Numbers, Identification numbers. How to file back tax Illegal aliens, Illegal aliens. How to file back tax Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. How to file back tax Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. How to file back tax Source of, Source of Income Transportation, Transportation income. How to file back tax Income code 01, Interest paid by U. How to file back tax S. How to file back tax obligors—general (Income Code 1). How to file back tax 02, Interest on real property mortgages (Income Code 2). How to file back tax 03, Interest paid to controlling foreign corporations (Income Code 3). How to file back tax 04, Interest paid by foreign corporations (Income Code 4). How to file back tax 06, Dividends paid by U. How to file back tax S. How to file back tax corporations — general (Income Code 6). How to file back tax 07, Dividends qualifying for direct dividend rate (Income Code 7). How to file back tax 08, Dividends paid by foreign corporations (Income Code 8). How to file back tax 09, Capital gains (Income Code 9). How to file back tax 10, Industrial royalties (Income Code 10). How to file back tax 11, Motion picture or television copyright royalties (Income Code 11). How to file back tax 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). How to file back tax 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). How to file back tax 17, Pay for dependent personal services (Income Code 17). How to file back tax 18, Pay for teaching (Income Code 18). How to file back tax 19, Pay during studying and training (Income Code 19). 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How to file back tax , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. How to file back tax S. How to file back tax Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. How to file back tax M Magnetic media reporting, Electronic reporting. How to file back tax Marketable securities, Marketable securities. How to file back tax Mexico, Exception 3. How to file back tax Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). How to file back tax N Non-registered obligations, Obligations not in registered form. How to file back tax Nonqualified intermediary, Nonqualified intermediary. How to file back tax , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. How to file back tax Married to U. How to file back tax S. 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How to file back tax Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. How to file back tax Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. How to file back tax , Smaller partnerships and trusts. How to file back tax , Smaller partnerships and trusts. How to file back tax Withholding foreign, Withholding foreign partnership and foreign trust. How to file back tax , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). How to file back tax Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 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