USTaxPenaltySaverWhen to use this template
- You were charged a failure-to-file, failure-to-pay or failure-to-deposit penalty.
- In the three prior tax years you had no penalties (an estimated tax penalty does not count), and your returns are filed.
- You called and the IRS asked for a written request, or you prefer to write.
First-Time Abate request letter
Replace every [bracketed] blank with your details and delete lines that do not apply.
16 blanks to fill in
[Your full name] [Spouse's full name, if a joint return (optional)] [Street address] [City, state and ZIP code] [Daytime phone number]
[Date]
Internal Revenue Service [Address from your notice, or the IRS address for your state]
Re: Request for First-Time Abate penalty relief Taxpayer: [Your full name] Taxpayer ID: [SSN or ITIN] Tax form and year: [Tax form, for example 1040], [Tax year] Notice: [Notice number, for example CP14] dated [Notice date] Penalty: [Penalty name, for example failure-to-file], [Penalty amount]
Dear Sir or Madam:
I am asking the IRS to remove the [Penalty name, for example failure-to-file] penalty of [Penalty amount] charged on my [Tax form, for example 1040] return for tax year [Tax year], as shown on notice [Notice number, for example CP14] dated [Notice date]. I request First-Time Abate or any other administrative penalty relief I qualify for.
I believe I meet the criteria in Internal Revenue Manual (IRM) 20.1.1.3.3.2.1: - For the three tax years before [Tax year], I filed the same type of return (or was not required to) and had no penalties, other than an estimated tax penalty or a penalty that was removed for another reason. - I have filed all returns currently required, or have a valid extension. - I have paid the tax due, or I have an installment agreement and my payments are current.
If you cannot approve this request, please tell me why in writing. You can reach me at [Daytime phone number] if you need more information. Thank you for considering my request.
Sincerely,
[Signature] [Your full name]
[Spouse's signature, if a joint return (optional)] [Spouse's full name, if a joint return (optional)]
Enclosures: - Copy of notice [Notice number, for example CP14]
Free to copy, edit and send — anyone may use this text for any purpose, no credit needed. Template licence
Personalise it free
Answer a few questions and our free tool fills in the letter for you.
Open the free toolWhat to attach
- Copy of the IRS noticeRequired
All pages, so the IRS can match the account and period.
- Proof of payment or payment planOptional
Optional. The IRS does not require documents for First-Time Abate.
Where to send it
If you are answering a notice, mail your request to the return address on that notice.
No notice? Use the IRS address for your state below. It is the address for Form 1040 returns without a payment; business and other returns use different addresses.
Keep a copy of everything you send, and use a mailing method that gives you proof of mailing.
Where to file addresses on irs.gov