Understand your rights.
Official starting points for understanding the tax process, finding free assistance, and learning about review and appeal routes.
Know your taxpayer rights
Explore the ten rights that apply when dealing with the IRS, including the rights to be informed, challenge a position and retain representation.
Open the official resourceFind free tax preparation
The IRS VITA and TCE resource explains eligibility and links to the locator for participating sites. Availability and the scope of help vary.
Open the official resourceFind a Low Income Taxpayer Clinic
Eligible taxpayers may find free or low-cost help with IRS disputes through an independent clinic. Use the current clinic finder and check eligibility.
Open the official resourceAccess your IRS account
Go directly to the IRS to review available tax records, balances, payment history and digital notices. Sign in only on the official IRS service.
Open the official resourceUnderstand the Appeals process
Read the Independent Office of Appeals resources on eligible disputes, requesting review and what to expect. The notice controls applicable response instructions and deadlines.
Open the official resourceRead before you respond.
Does a filing extension also extend the payment deadline?
A normal extension to file does not extend the time to pay. Estimate and pay the amount due by the original payment deadline. Special disaster, combat-zone or other relief may operate differently, so check the specific relief and tax period rather than assuming an extension covers payment.
IRS: Extensions of time to file ↗IRS: When to file ↗Are estimated tax payments only for self-employed people?
No. Estimated payments can matter when withholding is insufficient, including income from investments or other sources. The amount, timing and applicable safe harbor all matter. A refund at filing does not necessarily eliminate an earlier installment underpayment. Use the instructions for the relevant year.
IRS: Estimated taxes ↗What is the first step when an IRS letter arrives?
Identify the CP or LTR number, tax period, requested action and response deadline. Compare the notice with your records and retain a copy. If you disagree, follow the notice’s dispute instructions. Do not assume that an informal inquiry or a calculator result preserves an appeal deadline.
IRS: Understand your notice or letter ↗