Review hardship factors
Understand what may matter when someone cannot pay taxes and basic living expenses at the same time.
Work through this list
List monthly income
List basic living expenses
List dependents and medical needs
List assets and available equity
Keep pay stubs, bills, bank statements, and proof of expenses
Questions to answer
What you will have when you finish
How to use this safely
Use the notes on this page to organize facts before you contact the IRS, review an official IRS tool, or speak with a qualified tax professional. Keep the original notice, envelope, and every page of supporting records together.
Do not enter Social Security numbers, full bank account numbers, IRS account passwords, or complete tax returns here. If a deadline is close, a levy is active, payroll taxes are involved, or you are unsure about appeal rights, get individual review before acting.