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IRS ST33 Notice: How to Respond to Outstanding Tax Amounts

Silas Bamigbola avatar image
Last updated 11/01/2024 by
Silas Bamigbola
Fact checked by
Ante Mazalin
Summary:
The IRS ST33 notice informs taxpayers that while a payment has been received, an outstanding balance remains on the account. This notice typically occurs when the payment doesn’t fully cover the tax liability due, potentially due to miscalculations, late fees, or penalties. The ST33 notice outlines the remaining balance and provides guidance on how to settle it to avoid further penalties or interest.
Getting an IRS ST33 notice indicating that there’s still a balance due can be concerning, especially when a payment has already been made. This notice typically means that although the IRS has received your payment, it wasn’t enough to fully cover your tax liability. Additional interest, late fees, or a miscalculation on the tax return could cause this. The ST33 notice serves as a reminder to address the remaining balance before more penalties or interest accumulate. Understanding why this notice was issued and taking immediate steps to resolve it will help prevent further complications with your taxes.

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What is the IRS ST33 notice?

The IRS ST33 notice is a formal communication from the IRS informing a taxpayer that while their payment has been received, there is still a balance due on their account. In many cases, the notice is a reminder that you may have made a partial payment or missed a portion of what you owe in taxes. It’s important to take this notice seriously, as it could lead to additional penalties or interest if the outstanding balance remains unpaid.
There are several reasons you may receive this notice:
  • You made a payment, but it was less than the total amount owed.
  • Additional interest or penalties were applied after you submitted your payment.
  • An error in your tax return calculation led to an underpayment.
  • There was a delay in processing your payment, and the balance remains outstanding.
When you receive this notice, it is crucial to verify the balance and take immediate action to resolve it. Ignoring it could lead to further complications, such as wage garnishment or the IRS placing a lien on your property.
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.

Common reasons for receiving an IRS ST33 notice

The IRS ST33 notice is sent to taxpayers when a payment has been received but is insufficient to cover the total amount due. There are several reasons why this might happen, including:

Partial payments

If you made a payment that was less than the total amount you owe, the IRS will apply it to your outstanding balance, but you will still owe the remaining amount. The IRS ST33 notice is essentially a reminder that your payment was not enough to fully cover your tax liability.

Interest and penalties

Even if you made a payment, additional penalties and interest might have accrued between the time you filed your return and the time the IRS processed your payment. In such cases, the IRS ST33 notice will reflect the updated balance that includes these charges.

Errors in tax return calculation

Mistakes in calculating your tax liability, such as incorrectly reporting income or deductions, could lead to underpayment. The IRS ST33 notice will notify you of the discrepancy and show the remaining amount owed.

Steps to take when you receive the IRS ST33 notice

Once you receive the IRS ST33 notice, it’s essential to act promptly to avoid further penalties or interest on the outstanding balance. Here are the steps you should take:

1. Review the notice carefully

Start by reading the notice thoroughly to understand the outstanding balance and the reason for the notice. Make sure to check the amount you previously paid and compare it with the total amount due to identify any discrepancies.

2. Verify your tax records

Double-check your tax records to ensure that the information on the IRS ST33 notice matches your filings. Look for errors in your calculations or missed payments. If the amount owed doesn’t align with your records, it may be a mistake, and you should contact the IRS for clarification.

3. Pay the remaining balance

If you agree with the outstanding balance, it’s important to pay it as soon as possible to avoid additional interest or penalties. You can make payments online through the IRS website, by mailing a check or money order, or by setting up a payment plan if you’re unable to pay the full amount at once.

4. Contact the IRS if necessary

If you believe there is an error in the notice, or if you need further clarification, contact the IRS directly. It’s best to address any discrepancies early to prevent further complications. You can reach the IRS by phone using the number provided on the notice.

How to avoid receiving future IRS ST33 notices

The best way to avoid receiving future IRS ST33 notices is to ensure that your tax payments are accurate and timely. Here are some tips to help you stay on top of your tax payments:

Double-check your calculations

Before submitting your tax return, take the time to carefully review your calculations. Double-check all income, deductions, and credits to ensure that they are reported correctly. Small mistakes can lead to large discrepancies that result in an IRS ST33 notice.

Pay your taxes on time

Make sure you submit your tax payments before the due date to avoid penalties and interest. If you anticipate that you may not be able to pay the full amount, consider setting up a payment plan with the IRS in advance to avoid late payment penalties.

Keep records of all payments

Maintain detailed records of all tax payments, including the amounts paid, dates of payment, and methods of payment. This can help you quickly identify any discrepancies if you receive an IRS ST33 notice in the future.

Consequences of ignoring an IRS ST33 notice

Ignoring an IRS ST33 notice can lead to serious consequences. If the balance remains unpaid, the IRS may take the following actions:
  • Additional interest and penalties may accrue, increasing the total amount you owe.
  • The IRS may place a lien on your property or garnish your wages to collect the unpaid balance.
  • Failure to resolve the outstanding balance could lead to further legal actions, including the seizure of assets.
It’s important to act promptly when you receive an IRS ST33 notice to avoid these outcomes.
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Frequently asked questions

What should you do if the IRS ST33 notice amount seems incorrect?

If the amount listed on the IRS ST33 notice appears incorrect, it’s important to first review your tax records and ensure there were no miscalculations on your part. If the figures still don’t align, contact the IRS to clarify the discrepancy. Ensure you have supporting documents, such as proof of payment and tax return filings, when reaching out to the IRS for verification.

Can the IRS apply penalties if the balance from the ST33 notice isn’t paid on time?

Yes, the IRS may apply additional penalties and interest if the remaining balance listed on the ST33 notice isn’t paid by the deadline. Penalties can accumulate over time, significantly increasing the amount you owe. It’s recommended to pay the balance as soon as possible or arrange a payment plan to prevent further penalties.

How can the balance on an IRS ST33 notice be paid?

The balance due on the IRS ST33 notice can be paid in several ways, including online payments through the IRS website, mailing a check or money order, or setting up a payment plan if the balance cannot be paid in full. When making a payment, it’s important to include any reference numbers from the notice to ensure the payment is applied to the correct account.

What happens if no action is taken in response to an IRS ST33 notice?

Failing to respond to an IRS ST33 notice can lead to more severe consequences. The IRS may escalate the issue by applying additional interest, penalties, and possibly taking legal actions such as wage garnishment or placing a lien on personal property. It’s crucial to address the notice promptly to avoid these outcomes.

Can the IRS ST33 notice be disputed online?

In some cases, the IRS provides options to resolve disputes or pay balances online. Taxpayers can use the IRS online portal to review their account, make payments, or contact the IRS for more information. However, more complex disputes may require submitting documents or speaking to an IRS representative directly by phone or mail.
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 ST33 notice is sent when the IRS acknowledges your payment but informs you of an outstanding balance.
  • Review the notice and your tax records to identify any discrepancies and pay the remaining balance promptly.
  • If necessary, contact the IRS to resolve any errors or set up a payment plan to avoid additional penalties.
  • Ignoring the notice can lead to wage garnishment, liens, and other legal actions.

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