General Questions

File any outstanding employment tax returns. You may not negotiate your delinquent tax balance unless all tax returns have been filed. Make all current quarterly payroll tax deposits. You may not negotiate your balance if you have payroll tax deposits that have not been made for the current quarter.

Complete Form 433-B, Collection Information Statement for Businesses. This IRS financial information form is required to negotiate a payment arrangement to satisfy your delinquent taxes. You must provide information concerning your business income, expenses and assets. The IRS uses the form to determine the amount of payment you can afford each month.
Gather documents to back the entries you make on Form 433-B. You must support your income and expenses with documents proving that the statements you make are accurate. Common documents to obtain include the last three months of business bank statements, a year-to-date profit and loss statement, and copies of your monthly business bills. Some IRS agents may also request an accounts receivable aging report, a recent payroll summary and proof of recent federal tax deposit payments.
Provide the financial information to the IRS agent working on your case and request an installment agreement in writing. Your installment agreement request must state the amount per month you wish to pay, the date the payments will begin and the tax periods the installment agreement covers. Comply with any deadline the IRS agent sets to provide additional documents or information. Failure to comply with deadlines may result in a garnishment against your business bank account or accounts receivable.


Business Hours

  • Monday-Friday: 9am to 5pm PSD
  • Saturday: 11am to 3pm
  • Sunday: Closed