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1040easy Publication 559 - Additional Material Prev Up Next Home More Online Publications
Understanding your CP504 Notice
You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.
What you need to do
- Read your notice carefully — it explains your due date, amount due, and payment options.
- Make your payment by your due date. Go to the payments page to find out more about your payment options.
You may want to...
- Download additional information pertaining to your tax account.
- Download copies of the following materials that may be helpful:
- Call 1-800-TAX-FORM (1-800-829-3676) to have forms and publications mailed to you.
- Learn more about your payment options and how to make a payment arrangement.
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative to authorize someone (such as an accountant) to contact us on your behalf.
Answers to Common Questions
What is the notice telling me?
This notice is telling you that we intend to issue a levy against your state tax refund because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.
What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.
If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.
How much time do I have?
You must pay your balance due by the due date shown on your notice.
What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may seize ("levy") any state tax refund to which you're entitled. This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).
If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals, if you have not already received such a notice. We may then seize ("levy") or take possession of your other property or your rights to property. Property includes:
- Wages, real estate commissions, and other income
- Bank accounts
- Business assets
- Personal assets (including your car and home)
- Social Security benefits
If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.
If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.
Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.
What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.
Page Last Reviewed or Updated: 05-Mar-2014
1040easy Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 1040easy Tax questions. 1040easy Useful Items - You may want to see: Reminders Future developments. 1040easy For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. 1040easy IRS. 1040easy gov/pub721. 1040easy Phased retirement. 1040easy The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. 1040easy This new program will allow eligible employees to begin receiving annuity payments while working part-time. 1040easy For more information, go to the Office of Personnel Management (OPM) website at www. 1040easy opm. 1040easy gov. 1040easy Roth Thrift Savings Plan (TSP) balance. 1040easy You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. 1040easy Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 1040easy Qualified distributions from a Roth TSP are not included in your income. 1040easy See Thrift Savings Plan in Part II for more information. 1040easy Rollovers. 1040easy You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. 1040easy See Rollover Rules in Part II. 1040easy Rollovers by surviving spouse. 1040easy You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. 1040easy See Rollover Rules in Part II. 1040easy Thrift Savings Plan (TSP) beneficiary participant accounts. 1040easy If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). 1040easy The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. 1040easy Benefits for public safety officer's survivors. 1040easy A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. 1040easy For more information, see Dependents of public safety officers in Part IV. 1040easy Uniformed services Thrift Savings Plan (TSP) accounts. 1040easy If you have a uniformed services TSP account, it may include contributions from combat zone pay. 1040easy This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. 1040easy However, any earnings on those contributions are subject to tax when they are distributed. 1040easy The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. 1040easy If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. 1040easy You can get more information from the TSP website, www. 1040easy tsp. 1040easy gov, or the TSP Service Office. 1040easy Photographs of missing children. 1040easy The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040easy Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040easy You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040easy Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. 1040easy These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 1040easy Tax rules for annuity benefits. 1040easy Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. 1040easy The rest of your benefits are taxable. 1040easy If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. 1040easy If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. 1040easy See Part II, Rules for Retirees . 1040easy Thrift Savings Plan. 1040easy The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. 1040easy This plan is similar to private sector 401(k) plans. 1040easy You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. 1040easy The contributions and earnings on them are not taxed until they are distributed to you. 1040easy Also the TSP offers a Roth TSP option. 1040easy Contributions to this type of balance are after tax and qualified distributions from the account are tax free. 1040easy See Thrift Savings Plan in Part II. 1040easy Comments and suggestions. 1040easy We welcome your comments about this publication and your suggestions for future editions. 1040easy You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040easy NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040easy Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040easy You can send your comments from www. 1040easy irs. 1040easy gov/formspubs/. 1040easy Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040easy Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040easy Ordering forms and publications. 1040easy Visit www. 1040easy irs. 1040easy gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040easy Internal Revenue Service 1201 N. 1040easy Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040easy If you have a tax question, check the information available on IRS. 1040easy gov or call 1-800-829-1040. 1040easy We cannot answer tax questions sent to either of the above addresses. 1040easy Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040easy 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040easy Prev Up Next Home More Online Publications