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LT24 notice: what it means and what to do
Got an IRS LT24 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 LT24 notice freeWhat the IRS says this notice is about
We received your payment plan proposal to pay the tax you owe; however, we need more information from you to establish an installment agreement.
What you need to do
- Complete your payment plan application by taking one of the following actions by the date shown on your notice. Complete and submit Form 9465, Installment Agreement Request . You can mail us your completed Form 9465 to the address shown in the “Additional Information” section of your notice.
- Call us at the telephone number on your notice. Make sure to have your income and expense information available when you call.
If you’re no longer interested in a payment plan, pay your balance in full to avoid paying more in penalties and interest.
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.
Common questions
If we approve your payment plan, we'll charge an initial setup fee. Learn more about payment plan costs and fees .
We can't set up an installment agreement without the information and won’t wait on the line while you find your information. Be sure to have everything you need prior to calling.
We may pursue enforced collection action to collect the amount due including the filing of a Notice of Federal Tax Lien, or garnishment of your wages or other income sources or bank accounts. A lien is a public notice to your creditors that the government has a right to your interests in your current assets and any assets you acquire after we file the lien. It can affect your ability to get credit.
If the amount you owe includes a shared responsibility payment, the law prohibits us from using liens or levies to collect that portion of your liability.
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