Notice of Collection - Amount Shown Due But Not Paid In Full

Respond to this notice immediately. A response includes:

• Pay the balance due shown on the Notice
  Watch How to Pay a Bill or Notice video
• Enter into an official Installment Payment Agreement on the outstanding balance due
  Watch How to Request an Installment Payment Agreement video
• If you do not have the ability to immediately pay the tax in full, and want to discuss other payment options, contact the Department at 1-877-252-3252 or your local service center

If you do not respond immediately, the Department will begin forced collection actions, and you may be charged a 20% Collection Assistance Fee. Examples of forced collection actions could include:

• Deducting 10% of the taxpayer's wages paid before deductions
• Freezing funds in the taxpayer's bank account
• Issuing certificates of tax liability (liens)
• Seizing personal or business assets

If you already paid the amount shown due on your return, you may have received this notice for one or more of the following reasons:

• The payment may have been charged to your bank account but not applied to your account with the Department. Call 1-877-252-4967 for more information.
• You may still owe penalties, fees, and interest, even if the tax due has already been paid. Any amount already paid is shown under the Less Paid section of the notice.
• Your total liability is for a previous period. The period is listed above the Tax column on the notice. 

Common penalties and interest on a Notice of Collection include:

• Penalty for failure to pay the tax due
• Penalty for failure to file a return
• Interest on the underpayment of estimated income tax
• Interest on unpaid taxes

Penalties and interest are based on the tax due shown on the Pay This Amount line of a taxpayer's return, or under the Tax heading on the notice. 

Review the Explanation section of the notice for more information about penalties and interest.