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IRS ST24 Notice: Responding to IRS Requests for Payment Plan Details

Silas Bamigbola avatar image
Last updated 11/01/2024 by
Silas Bamigbola
Fact checked by
Ante Mazalin
Summary:
The IRS ST24 notice is a request from the IRS for more financial information to support a taxpayer’s proposal for settling unpaid taxes. The notice is sent when the IRS needs details about a taxpayer’s income, assets, or expenses to evaluate a payment plan or offer in compromise. Responding promptly with accurate documentation is crucial to avoid delays or rejection of the proposed arrangement. Ignoring the notice may lead to penalties, interest, or further collection actions.
Receiving an IRS ST24 notice can be unsettling because it means the IRS requires more information before approving your tax payment plan. This notice usually follows a proposal to settle your tax debt, but the IRS needs extra details like proof of income or assets to evaluate it. The notice is not a rejection. Instead, it’s a request for clarification about your financial situation. Providing the necessary information is essential to avoid penalties or delays in resolving your tax obligations.

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What is an IRS ST24 notice?

The IRS ST24 notice is a formal communication from the Internal Revenue Service. It indicates that the IRS has received your payment proposal to settle tax liabilities but requires additional financial details before proceeding. The notice is typically sent in response to requests for installment agreements, offers in compromise, or other payment options for settling tax debt.
In many cases, the IRS requests more details to verify whether your proposed payment plan is realistic based on your income and assets. The notice outlines the specific documentation you need to provide, such as proof of income, expenses, and assets.
The IRS ST24 notice is not a rejection of your proposal. It is simply a request for clarification to confirm that the payment plan is feasible. Failure to provide the requested information can delay the processing of your payment plan or result in outright denial.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.

Pro Tip

Set up IRS account alerts online to get real-time notifications on any changes to your tax return or account. This helps you stay updated on adjustments and due dates.

Why did you receive an IRS ST24 notice?

There are several reasons why you might receive an IRS ST24 notice. These include:
  • The IRS needs more details about your financial situation to assess your payment plan.
  • There is incomplete or missing information on the payment proposal you submitted.
  • Your proposal includes elements that require further clarification, such as the valuation of your assets or reported income.
  • The IRS suspects that your financial documentation does not align with your submitted payment plan.
The IRS may require clarification about whether your assets are liquid (cash or easily converted to cash) or non-liquid (such as property or investments). The notice might also request details about your household expenses to ensure that your proposed monthly payments are reasonable based on your reported cost of living.

How the IRS ST24 notice impacts your payment plan

Receiving an IRS ST24 notice can affect your payment plan in several ways. If you do not respond promptly, your payment plan might not be approved. This could lead to penalties, interest accrual, or enforcement actions such as wage garnishments or bank levies. The IRS ST24 notice puts your payment proposal on hold until the required information is submitted and reviewed by the IRS.
It is important to understand that the IRS sets specific deadlines for submitting the requested information. If these deadlines are missed, it could significantly delay the approval of your payment plan or result in a rejection.

Pro Tip

Keep copies of all financial documents you submit to the IRS when responding to the ST24 notice. This helps in case of any discrepancies or follow-up inquiries.

Steps to respond to an IRS ST24 notice

When you receive an IRS ST24 notice, it is crucial to act quickly. Here are the steps you should take to respond appropriately:

Carefully read the notice

First, read the IRS ST24 notice thoroughly to understand what additional information the IRS is requesting. The notice specifies the documents or data you need to provide, such as pay stubs, bank statements, or tax returns. Make sure to take note of any deadlines mentioned in the notice.

Gather the required documents

Once you understand what the IRS is asking for, start gathering the necessary documents. This may include:
  • Proof of income (pay stubs, freelance contracts, or other earnings documentation)
  • Bank account statements
  • A list of assets, such as property, vehicles, or investments
  • Details of your household expenses (rent, utilities, groceries, etc.)
  • Recent tax returns or other financial documents
Ensure that all documents are up to date and accurate before submitting them.

Pro Tip

Consider enrolling in the IRS Identity Protection PIN (IP PIN) program if identity theft concerns arise. This adds an extra layer of security to your tax account.

Submit your response promptly

It is essential to respond to the IRS ST24 notice within the deadline specified. Failing to do so could result in the denial of your payment plan or additional penalties. You can mail the requested information to the IRS using the address provided in the notice, or you may be able to submit it electronically, depending on the instructions.

Follow up with the IRS

After submitting your documents, it’s important to follow up with the IRS to confirm that they received your information and that it meets their requirements. You can contact the IRS by phone or check the status of your account online if you are registered for the IRS’s online services.

What happens if you ignore the IRS ST24 notice?

Ignoring an IRS ST24 notice can lead to several negative outcomes. The IRS may reject your payment proposal, and they could take more aggressive collection actions such as levying your bank accounts, garnishing wages, or placing liens on your property. Ignoring the notice could also result in additional penalties and interest, which can make your tax debt harder to resolve.
If gathering the requested documents by the deadline is not possible, it’s crucial to contact the IRS immediately to request an extension or explain your situation. Communicating with the IRS can help prevent enforcement actions and show that you are making a good-faith effort to resolve the issue.

Pro Tip

If you need more time to gather documentation, contact the IRS to request an extension before the deadline. Prompt communication can help avoid further penalties.

Common reasons for an IRS ST24 notice

Several common reasons can explain why taxpayers receive an IRS ST24 notice. Understanding these causes can help you prevent delays in your payment plan or future tax filings. Below are the most frequent triggers for an IRS ST24 notice:

Incomplete financial information

An IRS ST24 notice is often issued when a payment proposal lacks adequate financial details. If the IRS does not receive comprehensive information about your income, expenses, or assets, they will likely ask for further specifics to assess whether your proposed payment plan is reasonable.

Discrepancies between IRS records and your submission

Another frequent reason for receiving this notice is when the information you provide does not match IRS records. For example, if you have unreported income or undisclosed assets, the IRS will ask for clarification to resolve any discrepancies in your financial documentation.

Complex financial situations

Taxpayers with complex financial profiles, such as those with multiple income streams, investments, or significant assets, are also more likely to receive an ST24 notice. In these cases, the IRS requests additional documentation to fully understand your financial standing before approving any payment arrangement.
Recognizing these common reasons for receiving an IRS ST24 notice allows you to prepare in advance. Double-checking all financial documents before submission can help avoid unnecessary complications with your payment plan or tax filings.
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Frequently asked questions

What is the IRS ST24 notice?

The IRS ST24 notice is a communication from the IRS requesting more information to process a taxpayer’s payment proposal. This notice typically follows a request to pay back taxes through a payment plan but indicates that the taxpayer did not provide enough financial details for the IRS to evaluate the proposal. The IRS will ask for more information about income, expenses, or assets before they approve or finalize the payment plan.

How should a taxpayer respond to an IRS ST24 notice?

When you receive an IRS ST24 notice, carefully review it to understand what additional information the IRS requires. The next step is to gather the requested documents, which may include proof of income, bank statements, details about your assets, and household expenses. Be sure to submit the documents by the deadline, either by mail or electronically, depending on the instructions provided by the IRS.

What happens if the IRS ST24 notice is ignored?

Ignoring an IRS ST24 notice can have serious consequences. The IRS may reject your payment proposal, and penalties and interest will continue to accumulate. In some cases, the IRS may take further collection actions, such as garnishing wages, levying bank accounts, or placing liens on property. Promptly responding helps ensure that the payment plan is processed and that further penalties are avoided.

Can the issue be resolved without professional help?

Many taxpayers can resolve issues related to the IRS ST24 notice independently by following the instructions provided in the notice and submitting the required documentation. However, for those with more complex financial situations or uncertainty about the process, consulting a tax professional, such as a CPA or tax attorney, can be beneficial. This is especially true if identity theft or misreporting is suspected.

What should be included in a response to the IRS ST24 notice?

A response to the IRS ST24 notice should include all documents requested by the IRS. This typically involves providing pay stubs, bank statements, and a list of assets and household expenses. It is crucial to ensure that all submitted information is up to date and accurate. Including any additional forms or paperwork mentioned in the notice and submitting everything by the deadline is necessary to avoid delays or rejection of the payment plan.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • The IRS ST24 Notice is issued when the IRS needs more financial information to process your payment proposal.
  • Failing to respond to the notice can result in delays, penalties, or enforcement actions by the IRS.
  • Gather and submit all requested documents promptly to avoid rejection of your payment plan.
  • Ignoring the notice may lead to wage garnishments, bank levies, or liens on your property.
  • Responding promptly can help resolve the issue and get your payment plan back on track.

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