What This Letter Means
You have an installment agreement with the IRS, and the IRS didn't receive one of your monthly payments. Letter 4458C tells you the payment is missing. It also asks you to contact the IRS if you're having trouble meeting the terms of your agreement.
This is a warning, not a termination. Your agreement is still in place. But it's at risk.
Why It Matters
An installment agreement only holds as long as you make the payments. Keep missing them and the IRS can default the agreement. The next step is a CP523, the notice that tells you the IRS intends to terminate your installment agreement and can move toward levy.
Once an agreement defaults, getting back on a plan can take more work. Depending on your situation, the IRS may want updated financial information before it agrees to new terms. Fixing the problem now is easier.
What to Do
- Check your records. Confirm whether the payment was actually missed, sent late, or applied somewhere else.
- If you missed it, make the payment as soon as you can, and keep paying the regular monthly amount going forward.
- If you paid by direct debit, check with your bank. A payment returned for insufficient funds counts as a missed payment.
- If you can't afford the monthly amount anymore, call the number on your letter before the next payment is due. Ask about changing the payment amount or due date. Don't wait for the default notice.
- Keep a copy of the letter and proof of every payment you make.
If You Think the IRS Is Wrong
If you made the payment, gather your proof: a bank statement, canceled check, or payment confirmation. Call the number on your letter and have the payment date, amount, and confirmation number ready.
Other Things to Watch
File all your returns on time and pay any new tax you owe in full. A new balance due or an unfiled return can also put an installment agreement in default, even if your monthly payments are current.
If you received Letter 4458C and you're worried about losing your installment agreement, call us at (813) 229-7100.