IRS notices, penalties and amended returns

How nonresident aliens are taxed on U.S.-source income, the 30% rate and treaty rates, and the 2025 filing due dates in Publication 519.

How the IRS collection process works: bills, liens, levies, the 10-year collection period, and appeal rights in Publication 594.

How Form 9423 asks for a Collection Appeals review of a lien, levy, seizure, or installment agreement decision, and the deadlines to watch (IRS).

How Form 7004 gives businesses an automatic extension to file, the extension periods, and why it does not extend time to pay (IRS, Rev. Dec. 2025).

When to use Form 14039 for tax-related identity theft, what each section asks, how to submit it, and how to get an IP PIN (IRS).

When Form 12203 asks IRS Appeals to review audit changes of $25,000 or less, what to list on it, and what happens if no agreement is reached (IRS).

How a dual-status tax year works, which income is taxed in each part of the year, and which return to file, per IRS Publication 519 (2025).

An IRS audit reviews your return and records. Learn how returns are selected, how you are notified, and the rights in Publication 1.

Form 9465 asks the IRS for a monthly payment plan. Learn what the form asks for, how direct debit works, and how to avoid default.

Form 843 asks the IRS to remove certain penalties or interest, or to return some non-income taxes. Learn when to use it and how to fill it out.

Form 2439 reports long-term gains a mutual fund or REIT kept, with tax it paid. Learn the boxes and where you report them.

U.S. citizens and resident aliens living abroad may use Form 2350 to ask for more time to file. Learn who should file it and what it does not do.

Form 2210 shows whether you owe a penalty for not paying enough estimated tax during the year. Learn the tests, the exceptions, and when to file.

Form 2210-F is for people whose gross income is at least two-thirds farming or fishing. Learn the tests, the exceptions, and how the penalty is figured.

Form 12153 asks the IRS Independent Office of Appeals for a Collection Due Process hearing. Learn what the form asks and what to send.

Form 1098-F reports amounts tied to a court order, settlement, or agreement about a violation of law. Learn each box and what to check.

A debt can reduce your federal refund. If you filed jointly, Form 8379 may return your share. Learn who may qualify and how the form works.

Think someone filed a tax return with your Social Security number? Learn the warning signs, first steps, and how an IP PIN helps protect your tax account.

A CP2000 notice means the IRS found income that does not match your return. Learn how to read it, compare your records, and reply by the date listed.

A CP14 notice means the IRS shows a balance due on your account. Learn how to read the due date, pay, ask about a payment plan, and handle a disagreement.

Filing late costs more than paying late. Learn the failure-to-file and failure-to-pay penalties, how Form 4868 helps, and your payment plan options.

Got an IRS letter? Read it, find the due date, check it against your return, and respond on time. Here is the first-steps plan, without the panic.

Found an error after filing? Learn when to use Form 1040-X, the refund deadlines, how to fill in the columns, and how long processing takes.