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What if I can’t pay my taxes?

April 15th, 2010 · 1,398 Comments- add yours

http://www.irs.gov/newsroom/article/0,,id=201879,00.html

We have finally finished our tax return for last year.  Instead of a refund, we owe a small mountain of debt to the IRS, and a small window of time to pay it. 

Let’s not panic.  This is a recession year.  We are not going to jail.  If the IRS put everyone in jail that couldn’t pay their taxes, there would be more people in, than out. 

We are going to look at this logically.  Our credit cards are ‘maxed’ and banks are not even calling us back when we apply for an unsecured loan.  Relatives are not an option, either because they have no extra money or we see our reputation as the family beggar lasting for generations.  We are on our own. 

What to do

Number one — file your tax return on time and pay as much as you can to minimize penalties and interest, or if you are not ready, file an extension but still pay as much as you can.  Remember, you won’t go to prison because you don’t have the money for your taxes, but not filing is a criminal act that could result in jail time.

Number two — contact the IRS (1-800-829-1040) to discuss your payment options.  They have regional offices around the country staffed with thousands of people ready to help.  There may be a wait, but they announce the waiting time, and it is worth waiting.

Remember this — our country is coming out of a recession.  One out of ten are still unemployed (15 million people).  These are people that took every dime they could lay their hands on and spent it to feed and provide for their families.  Do we think their first priority was making sure their taxes were current?  

The government has a problem.  They are spending huge amounts of money.  Their tax base is severely handicapped.  They are not going to be hard-lining anyone this year.  Rather, they are happy when taxpayers are willing to work out their debt.

They may offer short-term (12 months) extensions to pay, an installment agreement, or an offer in compromise (if you owe big dollars).  They cannot offer to put aside interest charges on money owed, but they may be able to waive late penalties. 

For more information, see The Collection Process  (http://www.irs.gov/taxtopics/tc201.html) and Tax Payment Options (http://www.irs.gov/taxtopics/tc202.html) and Form 1040 Instructions (http://www.irs.gov/pub/irs-pdf/i1040.pdf). 

The IRS wants to make a deal.  Call them—today. 

 What if you don’t file

There is a penalty of 5% per month for the balance owed until it reaches 25%.  If you do file, the penalty is only 0.5% per month.  Then there is the criminal act if you do not file.

Don’t ignore and don’t hide

Act before you get notices from the IRS about the unpaid tax bill.  Contacting them shows you are trying to resolve the issue, and they respond to that offer of cooperation.  Be truthful and ask for their help.  They have a lot of experience collecting (they started in 1862 to pay for the civil war), they carry guns when necessary and they have been increasing their enforcement efforts. 

Communication is the theme to working out the problem.  You can’t hide.  They will find you if necessary.  The sooner you approach them the easier they will feel about your intentions. 

Document the dates and the names of the people you speak with.  Keep notes on what was said and what commitments were made.  The IRS is emphasizing customer service. 

Options

Payment extension

Separate from penalties, the IRS charges about 4% annually (adjusted quarterly) on outstanding balances – a much better deal than credit card interest, and it doesn’t go on your credit report except if you default and the IRS files a Tax Lien. 

If you expect to have the money within 120 days, apply for a payment extension (http://www.irs.gov or 800-829-1040).  File on time to pay the 0.5% per month penalty plus interest instead of the 5% penalty per month plus interest. 

Installment plan

If there is no way to have the money in four months, the IRS provides an installment plan similar to a loan agreement.  Pay on time every month until the debt is paid.  The agreement is found online, or the IRS person you speak to can help you. 

Agree to pay what you can afford.  Missing or late payments on an IRS payment plan is serious business.  The IRS goes from being your friend to the worst collection agency nightmare you can imagine.

If you have been current in the past, you owe less than $10,000 and you can pay it off within three years, the IRS will approve the plan automatically.  If you owe less than $25,000 and can pay it off within five years, the IRS will probably approve it but may request details on your finances. 

If you owe more than $25,000, the IRS may approve a payment plan but will get much more detailed about your finances (form 433F). 

Starting a payment plan carries a $52 fee for automatic withdrawals from your bank account, or $105 if you send a monthly check.  This is on top of the interest and penalties for outstanding balances. 

Offer in Compromise

A last option for people who can’t come up with the full amount owed is to apply for an Offer in Compromise — essentially an agreement to pay the IRS less than you owe. But the IRS typically grants this only to people in dire financial circumstances. Only about one in five who apply are accepted. 

To qualify, taxpayers must provide detailed accounting of their financial situation and agree to stick to strict minimized living expenses.  Qualification includes a history of timely filing and paying taxes, and that “collection of the entire tax liability would create economic hardship, or exceptional circumstances exist where collection of the entire tax would be detrimental to voluntary compliance.” 

The IRS cautions that an offer in compromise is only for taxpayers in extreme financial circumstances, far worse than financial problems.  It is not a way to evade paying taxes. 

This program requires an application (Form 656) plus a $150 fee plus the offer, and a nonrefundable deposit of as much as 20% of what you’re offering to pay (submitted with the offer).  Offers can be a lump sum cash payment or set payments over a short time period.  Get plan approval from the IRS before paying. 

There are three payment options; cash offer (90 days), short-term deferred offer (24 months), and long-term deferred offer (60 months).

Final approval can take three to nine months, although the IRS will accept the plan by default if it not rejected or returned within 24 months.  It will be based upon equity in your assets and future income.  Interest will still be accrued until the debt is settled. 

Think twice about companies promising a settlement of  “pennies on the dollar.”

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