Taxpayers can find answers to questions about payments and penalties on IRS.gov

Taxpayers can find answers to most questions about tax payments and penalties on IRS.gov. The Let Us Help You page, features links to information and resources on a wide range of topics related to penalties and payments.

Payments

Payment options

• This page lays out the different ways taxpayers can pay what they owe, from having the payment taken directly from their bank account to using a credit card.

Payment plan

• Taxpayers who cannot pay what they owe in full can learn their options on this page.

View balance and payment history

• Individual taxpayers can use this tool to check their account and see things like the total amount they owe and their payment history.

Liens and levies

These links explain what a lien and a levy are, and the effect of each legal action.

• Understanding a federal tax lien
• Understanding a levy

Resolve a dispute

The Office of Appeals is an independent organization within the IRS that helps taxpayers resolve their tax disputes. This page has links to information that will help taxpayers who received a notice saying their case qualifies to be reviewed by Appeals.

Prevent future tax bill

Taxpayers who owed more than expected when they filed this year have a couple options to help them avoid that when they file next year. These pages have more info about the options.

• Tax Withholding Estimator
• Estimated payments

Penalties

These links take the user to information where they can find out more about topics related to penalties and penalty relief.

• Penalties
• Penalty relief/abatement
• Penalty relief for under withholding
• Help for struggling taxpayers