1040-US: Taxpayers who must file Form 433

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Question

Who is required to file Form 433?

Answer

Taxpayers seeking resolution of delinquent tax balances due to the IRS are required to file Forms 433-A, 433-A (OIC), or 433-F. Depending on the type of program the taxpayer qualifies for, the IRS could request that they file one of the three Form 433 Series forms in order to process a request for currently non-collectable status, an offer in compromise, or an installment agreement.

Related topic: 1040-US: Forms 433, 433-A, 433-A (OIC), and 433-F; Form 656; 433Wrk FAQs

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