RESOURCES
Important IRS Forms & Notices
Essential IRS Forms & Notices
When it comes to taxes, it seems like the paperwork is endless! To make it a bit less overwhelming for you, Delia Law has compiled this list of the most frequently-used IRS forms in California in the event you seek tax attorney representation for an issue involving the agency. Our tax solutions include offer in compromise, payment plans, innocent spouse relief, unfiled tax returns, wage garnishment help, tax lien help and assistance with payroll taxes. Delia Law is based in Southern California, but we are licensed to counsel you about your tax problems wherever you live in the U.S. Contact us today for a free, no obligation consultation.
IRS Forms in California (and all other 49 states):
- Form 2848: Power of Attorney and Declaration of Representative Form Form 2848 designates the person to whom you have authorized to make important financial decisions on your behalf.
- Form 433-A: Collection information form for wage earners and self-employed individuals in proving financial hardship. Used for an Offer in Compromise when proving non-collectible status. Use Form 433-A in the event that paying your taxes would result in you being unable to meet your basic needs (food, shelter, etc.) or to show how much you can pay to get you into a payment plan. When you are assigned to a revenue officer, this is the form they prefer.
- Form 433-B: Collection information form for businesses Form 433-B details financial information about your business, including shareholders, assets, bank accounts, etc.
- Form 433-F: Collection Information Statement Form 433-F lists your assets such as bank accounts, lines of credit, investments, employment information, and living expenses. This is used to show you qualify for financial hardship or a reduced payment plan.
- Form 656: Offer in Compromise Form 656 in the event that you are attempting to settle an existing tax debt with the IRS through an offer in compromise.
- Form 9465: Installment Agreement request form Form 9465 should be filed to set up a payment plan for paying off your tax debt. If you owe less than $50,000, this agreement can be completed online at irs.gov.
- Form 8857: Request for Innocent Spouse relief In the event that you are married, filed a joint return with your spouse but believe you are not responsible for an existing tax debt, file Form 8857.
- Form 843: Claim for refund and request for Penalty Abatement If you believe you are due a tax refund due to an IRS error file Form 843.
- Form 1127-A: Extension of Time for Payment of Tax due to Undue Hardship In the event you are experiencing hardship, such as a medical condition that prevents you from being able to pay your taxes on time, file Form 1127-A.
- Form 4852: Substitute W-2 Form to file IRS back taxes Use this form if you did not receive a W-2, 1099-R or need to report wages or compensation to the IRS.
IRS Notices:
| CP Number | Tax Reason |
| CP 12 | Changes to correct a miscalculation |
| CP 14 | You owe money on unpaid taxes |
| CP 49 | Overpaid tax applied to other taxes you owe |
| CP 90 & CP 297 | (sent simultaneously) Final Notice- notice of intent to levy and notice of your right to a hearing |
| CP 91 & CP-298 | (sent simultaneously) Final Notice before levy on Social Security Benefits |
| CP 61* | No math error, balance due |
| CP 501 | Reminder notice, balance due |
| CP 504 | Urgent notice, balance due, seizure of state income tax refund imminent |
| CP 523 | Notice of default on installment agreement and imminent seizure of assets |
| CP 2000 | Notice of proposed adjustment for underpayment or overpayment |
