Reviewed and updated October 16, 2026
Verify through official records
Use your IRS Individual Online Account and genuine IRS notices to review balances by tax year. Navigate directly to IRS.gov. Do not rely on an unexpected caller, email link or a private company’s estimate of what you owe.
A notice can reflect a filed return, an adjustment, penalties or a missing payment. Compare the notice with your return and payment confirmations. Recent payments may take time to post. Identify whether the issue is an accurate debt, an incorrect assessment or a payment applied to the wrong year.
Resolve filing gaps and respond by the deadline
If returns are missing, determine which must be filed and collect records promptly. An IRS substitute return may not include all deductions or credits you could substantiate. Filing the proper return and correcting an assessment are different from simply negotiating a payment amount.
Keep the complete notice, envelope when relevant, account information and correspondence. The response deadline may protect important appeal rights. Do not wait until you can afford the full balance before addressing a notice.
Review a realistic payment option
If the debt is correct, options can include payment in full, an installment agreement or other collection alternatives depending on your finances. An offer in compromise is limited to qualifying situations and is not an automatic discount. Hardship treatment generally does not erase a debt.
Review current withholding and estimated payments while resolving older balances so the next return does not add a new problem. Provide income, expenses, assets and loan balances for a meaningful review. Use verified payment channels, save confirmations and monitor the account until the issue is resolved.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
