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Www irs gov form1040x Publication 51 - Additional Material 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 Www Irs Gov Form1040x

Www irs gov form1040x Publication 570 - Introductory Material Table of Contents Future developments. Www irs gov form1040x What's New Reminders IntroductionOrdering forms and publications. Www irs gov form1040x Tax questions. Www irs gov form1040x Useful Items - You may want to see: Future developments. Www irs gov form1040x For information about any additional changes to the 2013 tax law affecting Pub. Www irs gov form1040x 570, please go to www. Www irs gov form1040x irs. Www irs gov form1040x gov/pub570. Www irs gov form1040x What's New Maximum income subject to social security tax. Www irs gov form1040x . Www irs gov form1040x  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Www irs gov form1040x Optional methods to figure net earnings. Www irs gov form1040x . Www irs gov form1040x  For 2013, the maximum income for using the optional methods is $4,640. Www irs gov form1040x Additional Medicare Tax. Www irs gov form1040x  Beginning in 2013, you may be required to pay Additional Medicare Tax. Www irs gov form1040x Also, you may need to report Additional Medicare Tax withheld by your employer. Www irs gov form1040x For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Www irs gov form1040x S. Www irs gov form1040x Tax Return in chapter 4. Www irs gov form1040x Net Investment Income Tax. Www irs gov form1040x  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Www irs gov form1040x 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Www irs gov form1040x Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Www irs gov form1040x Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Www irs gov form1040x The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Www irs gov form1040x For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Www irs gov form1040x Reminders Individual taxpayer identification numbers (ITINs) for aliens. Www irs gov form1040x  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Www irs gov form1040x For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Www irs gov form1040x Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Www irs gov form1040x If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Www irs gov form1040x Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Www irs gov form1040x The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Www irs gov form1040x Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Www irs gov form1040x Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Www irs gov form1040x irs. Www irs gov form1040x gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Www irs gov form1040x An ITIN is for tax use only. Www irs gov form1040x It does not entitle you to social security benefits or change your employment or immigration status under U. Www irs gov form1040x S. Www irs gov form1040x law. Www irs gov form1040x Electronic filing. Www irs gov form1040x . Www irs gov form1040x  You can e-file Form 1040-SS. Www irs gov form1040x For general information about  electronic filing, visit www. Www irs gov form1040x irs. Www irs gov form1040x gov/efile. Www irs gov form1040x Earned income credit (EIC). Www irs gov form1040x  Generally, if you are a bona fide resident of a U. Www irs gov form1040x S. Www irs gov form1040x possession, you cannot claim the EIC on your U. Www irs gov form1040x S. Www irs gov form1040x tax return. Www irs gov form1040x However, certain U. Www irs gov form1040x S. Www irs gov form1040x possessions may allow bona fide residents to claim the EIC on their possession tax return. Www irs gov form1040x To claim the EIC on your U. Www irs gov form1040x S. Www irs gov form1040x tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Www irs gov form1040x If you have a child, the child must have lived with you in the United States for more than half the year. Www irs gov form1040x For this purpose, the United States includes only the 50 states and the District of Columbia. Www irs gov form1040x Special rules apply to military personnel stationed outside the United States. Www irs gov form1040x For more information on this credit, see Publication 596, Earned Income Credit. Www irs gov form1040x Form 8938, Statement of Specified Foreign Financial Assets. Www irs gov form1040x  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Www irs gov form1040x S. Www irs gov form1040x income tax return with the IRS. Www irs gov form1040x If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Www irs gov form1040x See Bona fide resident of a U. Www irs gov form1040x S. Www irs gov form1040x possession, in the Instructions for Form 8938 for more details. Www irs gov form1040x For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Www irs gov form1040x irs. Www irs gov form1040x gov/businesses/corporations/article/0,,id=236667,00. Www irs gov form1040x html. Www irs gov form1040x If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Www irs gov form1040x Change of address. Www irs gov form1040x  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Www irs gov form1040x S. Www irs gov form1040x possession tax administration, if appropriate. Www irs gov form1040x Mail Form 8822 to the Internal Revenue Service Center or U. Www irs gov form1040x S. Www irs gov form1040x possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Www irs gov form1040x If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Www irs gov form1040x Photographs of missing children. Www irs gov form1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www irs gov form1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www irs gov form1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www irs gov form1040x Introduction This publication discusses how to treat income received from the following U. Www irs gov form1040x S. Www irs gov form1040x possessions on your tax return(s). Www irs gov form1040x American Samoa. Www irs gov form1040x The Commonwealth of Puerto Rico (Puerto Rico). Www irs gov form1040x The Commonwealth of the Northern Mariana Islands (CNMI). Www irs gov form1040x Guam. Www irs gov form1040x The U. Www irs gov form1040x S. Www irs gov form1040x Virgin Islands (USVI). Www irs gov form1040x Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Www irs gov form1040x Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Www irs gov form1040x Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Www irs gov form1040x Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Www irs gov form1040x You may have to file a U. Www irs gov form1040x S. Www irs gov form1040x tax return only, a possession tax return only, or both returns. Www irs gov form1040x This generally depends on whether you are a bona fide resident of the possession. Www irs gov form1040x In some cases, you may have to file a U. Www irs gov form1040x S. Www irs gov form1040x return, but will be able to exclude income earned in a possession from U. Www irs gov form1040x S. Www irs gov form1040x tax. Www irs gov form1040x You can find illustrated examples of some of the additional forms required in chapter 5. Www irs gov form1040x If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Www irs gov form1040x S. Www irs gov form1040x income tax return, the information in chapter 4 will tell you how to file your U. Www irs gov form1040x S. Www irs gov form1040x tax return. Www irs gov form1040x This information also applies if you have income from U. Www irs gov form1040x S. Www irs gov form1040x insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Www irs gov form1040x These other U. Www irs gov form1040x S. Www irs gov form1040x insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Www irs gov form1040x If you need information on U. Www irs gov form1040x S. Www irs gov form1040x taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Www irs gov form1040x S. Www irs gov form1040x possession, write to the tax department of that possession. Www irs gov form1040x Their addresses are provided in chapter 3 under the individual headings for each possession. Www irs gov form1040x Comments and suggestions. Www irs gov form1040x   We welcome your comments about this publication and your suggestions for future editions. Www irs gov form1040x   You can send us comments from www. Www irs gov form1040x irs. Www irs gov form1040x gov/formspubs/. Www irs gov form1040x Click on “More Information”and then on “Comment on Tax Forms and Publications. Www irs gov form1040x ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Www irs gov form1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www irs gov form1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www irs gov form1040x   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www irs gov form1040x Ordering forms and publications. Www irs gov form1040x   Visit www. Www irs gov form1040x irs. Www irs gov form1040x gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www irs gov form1040x Internal Revenue Service 1201 N. Www irs gov form1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www irs gov form1040x   If you have a tax question, check the information available on IRS. Www irs gov form1040x gov or call 1-800-829-1040. Www irs gov form1040x We cannot answer tax questions sent to either of the above addresses. Www irs gov form1040x You can get the necessary possession tax forms at the tax office for the appropriate possession. Www irs gov form1040x The office addresses are given in chapter 3. Www irs gov form1040x Useful Items - You may want to see: Publication 54 Tax Guide for U. Www irs gov form1040x S. Www irs gov form1040x Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Www irs gov form1040x S. Www irs gov form1040x Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Www irs gov form1040x S. Www irs gov form1040x Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Www irs gov form1040x S. Www irs gov form1040x Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Www irs gov form1040x S. Www irs gov form1040x Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Www irs gov form1040x S. Www irs gov form1040x Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications