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CP504B notice: what it means and what to do
Got an IRS CP504B notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP504B notice freeWhat the IRS says this notice is about
We’re providing you with this notice of intent to levy as required by Internal Revenue Code section 6331(d) because we haven’t received payment for the amount you owe. If you don’t pay the amount due immediately, the IRS may seize or levy certain property or rights to property. We may also file a Federal Tax Lien, if we haven’t already done so. This notice also explains that the U.S. Department of State may deny or revoke your passport. Under the Fixing America’s Surface Transportation (FAST) Act, the IRS is required to notify the State Department if you have certain unpaid tax debts. Once notified, the State Department is generally not allowed to issue or renew your passport until the tax debt is paid or resolved. Additional information on passport certification is available at IRS.gov/passports .
What you need to do
- Pay the amount you owe immediately.
- Apply for a payment plan if you can’t pay the full amount you owe.
- Visit the payments page to view other payment options including installment agreements, offer in compromise (OIC) , or request a temporary collection delay if you’re experiencing financial hardship.
- Review IRS Collection Process (Publication 594) PDF and Collection Appeal Rights (Publication 1660) PDF .
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
The IRS says it may take money or property
Pay, set up a payment plan, or call before the date on the notice to stop the next step. A final notice with your right to a hearing comes before most levies.
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Request an appeal under the Collection Appeals Program (CAP) before collection action takes place by following the instructions on your notice.
- Use the IRS Document Upload Tool to send us documents pertaining to your tax account.
Common questions
How much time do I have?
You should pay your balance or contact us as soon as possible but no later than 30 days from the date of the notice.
What happens if I don't pay or contact the IRS?
If we don’t receive the amount due within 30 days from the date on the notice, we may serve a Disqualified Employment Tax Levy or a Federal Contractor Levy. In most other situations, before we levy on your property or rights to property, we’ll send you a notice that gives you the opportunity to request a Collection Due Process hearing. We can also file a Notice of Federal Tax Lien on your property. A tax lien is a public notice that the IRS has a claim on your property due to unpaid taxes, which can impact your credit.
What is included in property or rights to property? Property includes:
- Wages, real estate commissions, accounts receivable and other income
- Bank accounts
- Business assets
- Personal assets (including your car and home)
- Social Security benefits
Currently, levying your state tax refund through the State Income Tax Levy Program (SITLP) only applies to individual state tax refunds but may include business state tax refunds in the future. What if I paid the balance and/or established an installment agreement? Payments may take time to post to your account. If you recently paid your balance in full, you can disregard this notice. Sign in to your online account and select View Balance Details to check your current balance and payment history. If you already have an approved installment agreement, continue making payments as agreed. If you applied for an installment agreement but it hasn’t been approved yet, pay as much as you can now to reduce additional interest. What if I don't agree or have questions? If you don't agree or have questions about this notice, contact us immediately at the toll-free number shown on your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
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