A “Sample Letter to IRS to Waive Late Penalty” is a letter you write to the IRS. You are asking them to forgive a penalty. This penalty is usually for filing or paying your taxes late. Life happens, right?
Sometimes, you miss deadlines. You might face unexpected events. These events could be medical emergencies, natural disasters, or other difficult situations. We understand it can be stressful.
This article provides sample letters. These samples will help you. You can adapt them to your specific situation. We’ve got you covered with templates and examples.
Sample Letter To Irs To Waive Late Penalty
[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Your Phone Number]
[Your Email Address]
[Date]
Internal Revenue Service
[IRS Address]
[IRS City, State, Zip Code]
**Subject: Request to Waive Late Payment Penalty – [Your SSN or EIN] – Tax Year [Year]**
Dear Sir/Madam,
I am writing to request a waiver of the late payment penalty assessed for the tax year [Year]. My Social Security Number (SSN) or Employer Identification Number (EIN) is [Your SSN or EIN].
I filed my tax return on [Date Filed] and paid the outstanding balance of [Amount Paid] on [Date Paid]. This was past the filing deadline of [Filing Deadline].
The reason for the late payment was due to [Clearly and concisely explain the reason for the late payment. Be specific and provide details. Examples include: serious illness, death in the family, natural disaster, reliance on incorrect advice from a tax professional, or other circumstances beyond your control].
[If applicable, add supporting documentation information: I have attached [Type of Document] as evidence to support my claim.]
I have a history of filing and paying my taxes on time. [If applicable, mention that you have a good tax compliance history].
I respectfully request that you waive the late payment penalty. I believe the circumstances warrant a waiver under the IRS’s reasonable cause criteria.
Thank you for considering my request. I look forward to your response.
Sincerely,
[Your Signature]
[Your Typed Name]
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How to Write Letter To IRS To Waive Late Penalty
Subject Line: Conciseness is Key
- Begin with a straightforward subject line.
- Example: “Request for Penalty Abatement – [Your Name] – [Tax Year] – [Tax ID/SSN]”
- Avoid flowery language; clarity trumps chicanery.
Salutation: Respectful Overture
- Always address the IRS with due deference.
- Acceptable options: “Dear Internal Revenue Service” or “To Whom It May Concern.”
- Refrain from using colloquialisms or overly familiar greetings.
Introduction: Set the Stage
- Clearly state your purpose in the opening paragraph.
- Example: “I am writing to formally request a waiver of the late filing penalty assessed for the [Tax Year] tax return.”
- Include your name, Tax ID/SSN, and the specific notice or penalty assessment number, if available.
- Succinctness is paramount; avoid prolixity.
Explanation: Articulating Your Circumstances
- This is the crux of your appeal; detail the extenuating circumstances.
- Explain why you filed or paid late. Be honest and forthright.
- Acceptable reasons for penalty abatement include illness, death in the family, natural disasters, or erroneous advice from the IRS itself.
- Provide corroborating documentation if possible (e.g., doctor’s note, obituary, insurance claim).
- If relying on “reasonable cause,” define it clearly and persuasively.
- Avoid rambling; maintain a logical and coherent narrative.
Demonstrate Compliance: A History of Rectitude
- Underscore your history of compliant tax behavior.
- Mention if you have consistently filed and paid on time in previous years.
- This demonstrates good faith and strengthens your case for leniency.
- If this is your first infraction, explicitly state that.
The Plea: A Request for Clemency
- Explicitly request the penalty abatement.
- Example: “Therefore, I respectfully request that the IRS waive the late filing penalty for the [Tax Year] tax return.”
- Reinforce your willingness to cooperate fully in resolving any outstanding issues.
Closing: Grateful Valediction
- End with a polite and professional closing.
- Acceptable options: “Sincerely,” or “Respectfully,”
- Include your full name, address, phone number, and email address.
- Thank the IRS for their time and consideration.
- Maintain a tone of gratitude, not entitlement.
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Frequently Asked Questions: Requesting a Penalty Abatement from the IRS
This FAQ section addresses common inquiries regarding writing a sample letter to the IRS to request a waiver of late payment penalties. Please review these questions and answers to gain a better understanding of the process.
What circumstances might qualify me for a penalty waiver?
The IRS may grant penalty relief if you can demonstrate reasonable cause for the failure to pay on time. This includes situations such as serious illness, death of a family member, natural disasters, or reliance on incorrect advice from the IRS.
What information should I include in my penalty abatement request letter?
Your letter should include your name, address, Social Security Number (or Employer Identification Number), the tax year in question, the type of penalty assessed, the amount of the penalty, and a detailed explanation of the circumstances that caused the late payment. Include supporting documentation.
Where should I send my penalty abatement request letter?
Send your letter to the address provided on the IRS notice you received. If you do not have the notice, you can find the appropriate address on the IRS website under “Where to File.”
How long does it take for the IRS to process a penalty abatement request?
Processing times vary, but it typically takes the IRS several weeks or even months to review a penalty abatement request. You can check the status of your request by contacting the IRS directly.
What if my penalty abatement request is denied?
If your request is denied, you have the right to appeal the decision. The IRS will provide instructions on how to file an appeal in the denial letter.