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CP522 notice: what it means and what to do
Got an IRS CP522 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 CP522 notice freeWhat the IRS says this notice is about
We are reviewing your installment agreement and need you to provide updated financial information. Call us by the date on your notice to prevent your installment agreement from being terminated.
What you need to do
- Prepare your information by downloading and completing a copy of Form 433-F, Collection Information Statement, with your current income and expenses. Make sure to review and complete any supplementary items referenced within Form 433-F.
- Call us at 800-831-0273 to review the information from Form 433-F by the date on your notice. Otherwise, your installment agreement will be terminated, and we’ll bill you for the full amount of tax you owe. Do not mail Form 433-F to us. We will not receive it in time to prevent your installment agreement from being terminated.
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
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
- Consider alternative ways to pay your tax liability that may not have been available to you at the time you signed up for this.
- Remember, the sooner you pay your tax liability in full, the less you will have to pay in penalties and interest.
- Review additional information about payment plans
Common questions
Why does the IRS review my financial situation periodically?
To help us determine the correct monthly payment amount for your installment agreement (IA). You agreed to this review when we granted the IA for less than the minimum payment amount usually required.
Your IA payment amount may decrease, increase, or stay the same based on the information you provide.
Why shouldn’t I mail the Form 433-F back to you?
If you mail Form 433-F, we won’t receive it in time to prevent your installment agreement from being terminated. Your installment agreement will be terminated if we don’t hear from you by the date of the notice.
What will happen if I don't call?
We’ll terminate your IA and you may receive a bill for the entire balance owed. If we re-establish an IA after termination, you may owe an additional user fee for that service.
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