Showing 21 of 21 forms
Form 433-A
Collection Information Statement for Wage Earners and Self-Employed Individuals
When required
Required for Offer in Compromise (Doubt as to Collectibility), complex installment agreements over $100,000, and CNC requests for higher-income taxpayers. The most comprehensive financial disclosure form in the IRS toolkit.
What it covers
A 6-page financial snapshot of your entire financial life. Covers income from all sources (wages, self-employment, rental, benefits, retirement), monthly living expenses, all assets (real property with equity calculations, vehicles, bank accounts, investments, retirement accounts, business interests, and accounts receivable), and all liabilities. The data on this form is used to calculate your Reasonable Collection Potential (RCP) — the number that drives your OIC offer amount or payment plan requirement.
TaxWave note: Every line matters. TaxWave reviews every allowable expense to ensure your RCP reflects your true financial reality. IRS Collection Financial Standards set caps on food/housing/transportation — expenses above those standards require documentation. Under-documenting allowable expenses on a 433-A results in a higher OIC offer amount than you may actually owe.
Form 433-A (OIC)
Collection Information Statement for Offer in Compromise
When required
Specifically required when submitting an Offer in Compromise application — this is a distinct, OIC-specific version of the standard 433-A that includes built-in OIC worksheets and calculation sections.
What it covers
A modified version of the standard 433-A calibrated specifically for OIC evaluation. It uses the same financial data but formats it for the OIC calculation worksheets — including the Future Income multiplier (12 months for a lump-sum offer, 24 months for a periodic payment offer). Sections 3–5 calculate your Reasonable Collection Potential (RCP), which is the IRS's floor for any OIC offer. The form also includes equity-in-assets calculations using IRS-prescribed discount factors.
TaxWave note: Do not substitute the standard 433-A for this form. The 433-A (OIC) is a separate document available on IRS.gov — using the wrong version will cause processing delays or rejection. The OIC-specific worksheets on pages 6–8 do the RCP math for you if completed correctly.
Form 433-B
Collection Information Statement for Businesses
When required
Required for business entities — sole proprietors, partnerships, LLCs, and corporations — seeking installment agreements, OICs, or CNC status. Also required for all payroll tax (Form 941) resolution cases regardless of balance amount.
What it covers
The business equivalent of Form 433-A. Covers business income (monthly gross receipts and net profit), operating expenses, all business assets (checking/savings accounts, accounts receivable, inventory, equipment, real property, vehicles, and intangible assets), and liabilities. For payroll tax cases, the IRS requires this form before approving any installment agreement or OIC. Also used to evaluate whether a business can remain operational while paying back taxes.
TaxWave note: For payroll tax debt (Form 941 balances), this form is almost always required before any resolution is approved — even for relatively small balances. If the business is still operating, be prepared to show current 941 compliance (deposits being made on time) alongside the 433-B.
Form 433-F
Collection Information Statement (Simplified)
When required
Used for simpler CNC requests and streamlined installment agreements where the full 433-A is not required — typically for lower-income individuals or those with balances under $100,000 using the IRS's streamlined agreement process.
What it covers
A 2-page simplified version of the 433-A. Covers basic monthly income, monthly living expenses, bank account balances, and major assets. The IRS accepts this for lower-income taxpayers and straightforward CNC cases. For individuals with income below the IRS threshold (~$84,000 annually) and no significant assets, the 433-F may be sufficient to establish CNC status without the full disclosure burden of the 433-A.
TaxWave note: If you qualify for the simplified form, using the 433-F avoids oversharing financial information that could complicate your case or trigger additional IRS scrutiny. However, if your situation is complex — self-employment income, significant assets, or a large balance — the IRS will likely require the full 433-A regardless.
Form 433-D
Installment Agreement
When required
The actual installment agreement document that the IRS sends you to sign once your payment plan is approved — not the initial request form (that's Form 9465). You may also encounter this form when setting up a Direct Debit Installment Agreement (DDIA).
What it covers
A 1-page agreement specifying the exact terms of your approved installment plan: the monthly payment amount, payment due date, tax years covered, and payment method (check, direct debit, or payroll deduction). Once signed, this becomes the binding legal agreement between you and the IRS. It also specifies the conditions under which the agreement can be defaulted (missed payments, new tax liabilities, failure to file future returns).
TaxWave note: Read the default conditions carefully before signing. The most common cause of unintentional defaults: filing a subsequent year's return with a balance due without immediately paying it or amending the agreement to include it. TaxWave monitors clients' installment agreements to prevent unintended defaults.
Form 656
Offer in Compromise
When required
The OIC application form — required for all three OIC types: Doubt as to Collectibility (DATC), Doubt as to Liability (DATL), and Effective Tax Administration (ETA). Filed together with Form 433-A (OIC) and a $205 application fee.
What it covers
The actual OIC application. Specifies the offer amount, the payment terms (Lump Sum Cash or Periodic Payment), the OIC basis, and the specific tax years included. Also contains the taxpayer's agreement to 5 years of future compliance as a condition of acceptance. The offer amount must match or exceed the RCP calculated on Form 433-A (OIC) — the IRS will automatically reject offers below the calculated RCP without substantial justification.
TaxWave note: The offer amount on Form 656 must align precisely with your RCP calculation from Form 433-A (OIC). TaxWave calculates the defensible minimum offer amount before submission. Undervaluing assets or overstating expenses to artificially reduce the offer triggers IRS scrutiny and can result in rejection or a fraud referral.
Form 843
Claim for Refund and Request for Abatement
When required
Used to formally request penalty abatement based on reasonable cause, administrative waiver, or statutory exception — particularly when a written submission with supporting documentation is required. Note: First-Time Abatement (FTA) can be requested by phone and does not require Form 843.
What it covers
A formal written abatement request submitted to the IRS. Specifies the type of penalty (failure-to-file, failure-to-pay, accuracy-related, etc.), the tax year, the amount of penalty being disputed, and the legal and factual basis for abatement. The reasonable cause narrative attached to this form is the most critical element — it must meet the IRS's specific evidentiary standards for the penalty type being challenged.
TaxWave note: The quality of the reasonable cause narrative determines the outcome far more than the form itself. TaxWave drafts these arguments to meet the specific IRS standard for each penalty type — a weak or generic narrative gets rejected even when the underlying facts fully support abatement. For FTA, call the IRS directly rather than filing Form 843 — it's faster.
Form 2848
Power of Attorney and Declaration of Representative
When required
Required for any licensed professional — Enrolled Agent, CPA, or attorney — to represent you before the IRS, access your account information, and communicate with IRS personnel on your behalf. Filed at the beginning of every TaxWave engagement.
What it covers
Authorizes a specific named representative (TaxWave, by individual and CAF number) to access your IRS account, speak with IRS employees, receive IRS correspondence, and act on your behalf for specified tax types and periods. Once filed and processed, the IRS is required to direct all contact about the covered matters to your representative. Critically, it does not authorize the representative to receive your refund or direct financial transactions.
TaxWave note: File this early in the process. A 2848 on record often causes IRS collection officers to hold off on enforcement actions while they update the account system to reflect representation. TaxWave's CAF number is pre-filled on our standard 2848 — you just need to sign and specify the tax years.
Form 9465
Installment Agreement Request
When required
Used to formally request a payment plan when the IRS's online payment agreement system (IRS.gov/OPA) is not available for your situation — typically for older tax years, certain business taxes, or when you need specific terms that the online system doesn't support.
What it covers
The paper installment agreement request. Specifies the monthly payment amount you're requesting, your preferred payment start date, and whether you want to enroll in direct debit (DDIA — which reduces the user fee and lowers the risk of default). For streamlined agreements (balances ≤$100,000 for individuals), this form is often sufficient without a 433-A. For larger balances or complex situations, a financial disclosure form will also be required.
TaxWave note: For most individual taxpayers with balances under $100,000 and all required returns filed, the IRS Online Payment Agreement tool at IRS.gov/OPA is significantly faster than mailing Form 9465. Reserve the paper form for situations where the online system won't work for your case.
Form 8857
Request for Innocent Spouse Relief
When required
Filed to request Innocent Spouse Relief (IRC §6015(b)), Separation of Liability (§6015(c)), or Equitable Relief (§6015(f)) when a joint return tax liability was caused by your spouse or former spouse and you should not be held responsible for all or part of it.
What it covers
The application for all three innocent spouse programs. Asks detailed questions about your knowledge of the return, the circumstances of the marriage, your current financial situation, and any abuse, coercion, or undue influence. The IRS is required to notify your current or former spouse that you filed this claim — he or she becomes a party to the proceeding. Equitable relief, if granted, considers factors like abuse, economic hardship, and fairness.
TaxWave note: The 2-year deadline from first IRS collection action applies to most Innocent Spouse and Separation of Liability claims — but not Equitable Relief. If you're approaching that deadline, file immediately and supplement documentation later. If abuse was a factor, document it — it is one of the most heavily weighted factors in equitable relief determinations.
Form 8379
Injured Spouse Allocation
When required
Filed when the IRS applied your joint tax refund to your spouse's separate debt — student loans, back child support, prior-year tax debt from before your marriage, or other federal obligations — and you want your proportionate share of the refund returned to you.
What it covers
Unlike Innocent Spouse relief (which deals with joint return liability), Injured Spouse relief protects your share of a joint refund from being offset against your spouse's separate obligations. The form shows each spouse's separate income, deductions, and credits on the joint return, allowing the IRS to calculate what portion of the refund belongs to each. Your separate share of the refund is then returned to you.
TaxWave note: File Form 8379 with your original return if you know the offset will happen (your spouse owes back child support, for example), or file it separately after you receive notice that the offset occurred. Processing takes 8–11 weeks for paper returns, 6–8 weeks for e-filed returns. In community property states, the allocation rules are different — consult TaxWave.
Form 12153
Request for Collection Due Process Hearing
When required
Filed within 30 days of receiving an LT11 (Final Notice of Intent to Levy), Letter 1058, CP90, CP297, or Letter 3172 (Notice of Federal Tax Lien) to exercise your Collection Due Process rights under IRC §6330 or §6320.
What it covers
This form pauses all IRS levy activity (or lien-related actions) while your case is reviewed by an IRS Office of Appeals hearing officer. At the CDP hearing, you can propose an alternative to the collection action — installment agreement, OIC, CNC status, innocent spouse claim, penalty abatement, or a challenge to the underlying liability. The CDP process is one of the most powerful procedural rights available to taxpayers and must be requested within the strict 30-day window.
TaxWave note: The 30-day deadline from the triggering notice is strictly enforced — late CDP requests still get an 'Equivalent Hearing' but without the levy pause and with limited judicial review rights. File by certified mail and keep the tracking confirmation. In the form, identify the specific alternative resolution you want to propose — this shapes the entire hearing.
Form 12203
Request for Appeals Review
When required
Filed to request an informal review by the IRS Office of Appeals for cases where you disagree with an IRS examination determination, penalty assessment, or other IRS decision — and the amount in dispute is under $25,000. For amounts over $25,000, a formal protest letter is required instead.
What it covers
A simplified one-page form that initiates IRS Appeals review without requiring a formal written protest. Used after an IRS audit or examination has concluded with a determination you disagree with, or after certain penalty assessments. The Appeals process is independent of the IRS examination function and resolves the vast majority of tax disputes without going to Tax Court.
TaxWave note: Appeals Officers resolve roughly 75% of cases that reach them — the process is significantly more flexible and less adversarial than examination. If you receive an examination report (Form 4549) that you disagree with, filing this form within 30 days of the report date is usually the right next step before considering Tax Court.
Form 911
Request for Taxpayer Advocate Service Assistance
When required
Filed to request intervention from the Taxpayer Advocate Service (TAS) — an independent IRS organization — when you're experiencing a significant hardship caused by IRS action, IRS inaction, or an error, and normal IRS channels haven't resolved it.
What it covers
Opens a case with the Taxpayer Advocate Service, which has authority to issue Taxpayer Assistance Orders (TAOs) to pause or reverse IRS actions that are causing hardship. TAS accepts cases when a taxpayer faces significant hardship from IRS action or inaction, when normal IRS processes haven't worked within a reasonable time, or when an IRS system or procedure is operating in a way that is inconsistent with the law. The TAS advocate assigned to your case works within the IRS but independently of collections.
TaxWave note: TAS is not a magic bullet — they evaluate hardship cases and not every situation qualifies. The most successful TAS cases involve imminent levies causing irreparable financial harm, IRS processing errors that persist despite multiple attempts to correct them, or cases where IRS inaction has caused a hardship that's getting worse. TaxWave evaluates whether TAS intervention is appropriate in your specific situation.
Form 12277
Application for Withdrawal of Filed Notice of Federal Tax Lien
When required
Used to request that the IRS withdraw a previously filed Notice of Federal Tax Lien from public records — which is different from lien release (release means the debt is paid; withdrawal removes the lien record entirely as if it never existed).
What it covers
The lien withdrawal application. After withdrawal, the IRS notifies the county recorder or state authority where the lien was originally filed, and the lien record is removed from public records. Qualifying criteria include: the debt was fully paid, you're in a Direct Debit Installment Agreement with a balance ≤$25,000, withdrawal is in the best interest of the government and taxpayer, or you meet IRS Fresh Start program criteria. Withdrawal restores your credit standing faster than release because it removes the lien record entirely.
TaxWave note: File this as soon as you qualify — don't wait until after the debt is fully paid if you qualify earlier under the DDIA + ≤$25k criteria. Earlier withdrawal means earlier credit restoration. After approval, the IRS sends the withdrawal notice to the recording office, but the credit bureau update can take 30–60 additional days.
Form 14134
Application for Certificate of Subordination of Federal Tax Lien
When required
Filed when you need to refinance your mortgage or obtain a new loan but a federal tax lien is blocking approval. Subordination means the IRS agrees to let the new lender's interest take priority over the tax lien — not removing the lien, but moving it lower in the priority stack.
What it covers
The IRS agrees to subordinate its tax lien to a new creditor's interest, making a refinancing or new loan possible. Subordination is approved when the IRS determines it will either receive payment from the transaction (e.g., refinancing proceeds used to partially pay the tax debt) or that allowing the transaction will ultimately help you pay the debt. The lien remains on the property — it just steps aside for the new lender.
TaxWave note: File at least 45 days before your planned closing date — the IRS typically takes 30–45 days to process subordination requests. TaxWave manages the entire subordination process, which requires precise coordination between the title company, lender, and IRS. Missing the closing date due to a delayed subordination is a preventable problem.
Form 14135
Application for Certificate of Discharge from Federal Tax Lien
When required
Filed when you're selling a specific property that a federal tax lien is attached to and need the lien discharged from that property to allow the sale to close. Discharge removes the lien from the specific property being sold — not from your other assets or from the outstanding tax debt.
What it covers
A certificate of discharge releases the federal tax lien from a specific property while it is being sold, allowing the title to transfer free of the lien. The IRS typically approves this when: the property's value exceeds the lien (so proceeds can pay the lien), the IRS receives at least the value of its interest in the property from sale proceeds, or other statutory criteria are met. The tax debt itself remains — only the lien on the specific property is discharged.
TaxWave note: File at least 45 days before your closing date. If sale proceeds won't fully cover the lien, the IRS will require a partial payment from proceeds as a condition of discharge. TaxWave coordinates with title companies and closing attorneys to ensure the discharge arrives in time for closing.
Form 4506-T
Request for Transcript of Tax Return
When required
Used to request IRS tax transcripts — Wage & Income Transcript, Account Transcript, Return Transcript, or Record of Account. TaxWave files this form (or uses IRS e-services) as the first step in every case to establish the complete picture of your tax account.
What it covers
The IRS transcript request form. Wage & Income Transcripts show every W-2, 1099, and third-party income document filed under your SSN for a given year — essential for reconstructing unfiled returns. Account Transcripts show every assessment, payment, penalty, interest accrual, and notice sent for each tax year — the foundation of any resolution strategy. Return Transcripts show the information from the filed return as processed by the IRS.
TaxWave note: TaxWave obtains these transcripts immediately after receiving your Form 2848 — before providing any advice on strategy. The Collection Statute Expiration Date (CSED) calculation, CSED tolling events, and the exact balance for each year all come from the Account Transcript. Many resolution strategies hinge entirely on transcript data.
Form 1040-X
Amended U.S. Individual Income Tax Return
When required
Filed to correct a previously filed Form 1040 — to add income that was omitted, claim deductions or credits that were missed, correct filing status, or address any other change that affects your tax liability or refund. Also filed to claim a refund from an overpayment that wasn't claimed on the original return.
What it covers
A 3-column correction form: Column A shows the amounts from the original return, Column B shows the net change (positive or negative) to each line, and Column C shows the corrected amount. Part III requires a written explanation of all changes. For refund claims, there is a 3-year statute of limitations from the original due date (or 2 years from the date of payment, if later). The IRS processes paper 1040-X returns in 16–20 weeks.
TaxWave note: The written explanation in Part III is critical — be specific and document the reason for each change. Vague explanations trigger IRS questions and slow processing. For years that can be e-filed as amended returns, e-filing reduces processing time to 8–10 weeks. Not all amended returns can be e-filed — older years typically require paper.
Form 941
Employer's Quarterly Federal Tax Return
When required
Filed quarterly by every employer that pays wages subject to federal income tax, Social Security tax, or Medicare tax. Due April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31 (Q4). Late or unfiled 941s are one of the most common triggers for Trust Fund Recovery Penalty investigations.
What it covers
Reports wages paid during the quarter, federal income tax withheld from employees, employer and employee shares of Social Security and Medicare taxes, and reconciles those totals against deposits already made during the quarter. The 'trust fund' portion of 941 taxes — employee-withheld income tax and the employee share of FICA — is the basis for the TFRP. Outstanding 941 balances are treated as a priority enforcement matter by the IRS.
TaxWave note: Sign this form carefully — the signer is designating themselves as a potentially responsible person for TFRP purposes. If you cannot pay the full 941 balance, file the return on time anyway (avoid the 5%/month failure-to-file penalty) and set up a payment plan immediately. Current deposits while paying past-due 941s are critical — new trust fund accumulation while prior quarters are unpaid significantly escalates TFRP risk.
Form 4180
Report of Interview with Individual Relative to Trust Fund Recovery Penalty
When required
Completed by IRS Revenue Officers during TFRP investigations to document interviews with individuals who may be 'responsible persons' for unpaid payroll taxes. You may be asked to complete this form or an IRS officer will fill it out based on your answers during an interview.
What it covers
This form documents the IRS's investigation into who was responsible for collecting and paying over payroll taxes. It asks detailed questions about your role in the business: whether you had check-signing authority, whether you were a corporate officer or owner, whether you were involved in financial decisions, whether you had knowledge that payroll taxes were unpaid, and whether you directed payments to other creditors while the IRS went unpaid (the 'willfulness' question). Your answers to these questions determine your TFRP exposure.
TaxWave note: Do not complete Form 4180 without legal or professional representation. The questions are specifically designed to establish both 'responsible person' status and 'willfulness' — the two elements required for TFRP. Every question on this form is a potential admission. TaxWave reviews your answers before any TFRP interview.
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