What This Notice Means
ST33 is a Spanish-language balance due notice. Its heading reads "Usted todavía tiene contribuciones sin pagar," meaning you still have unpaid taxes. The IRS is required to send it to tell you the amount now due on your federal tax account.
The billing summary shows what you owed, the additional penalty charges, the additional interest charges, and the total due now. The billing details break it down by tax period and form. Lines marked SRP are shared responsibility payments, which the notice says are not subject to levy, lien, or the failure-to-pay penalty.
If you're already working with the IRS to resolve your account, the notice says you don't have to contact the IRS.
What to Do
- Pay in full to stop more penalties and interest. Mail the payment section with a check or money order payable to the United States Treasury, or pay by card.
- If you can't pay it all, pay what you can now and set up a payment plan for the rest. Options include installment agreements, payroll deductions, and automatic bank withdrawals.
- If you recently made a payment, call the number on the notice.
If the IRS doesn't receive your payment, interest grows and more penalties may apply.
Penalties Explained in the Notice
- The failure-to-pay penalty is one half of one percent per month, up to 25 percent total.
- If the IRS issues a notice of intent to levy and you don't pay within 10 days, the rate rises to 1 percent per month.
- If you're an individual who filed on time, the rate drops to one quarter of one percent per month while an approved installment agreement is in effect.
You can ask for penalty relief if you had reasonable cause, such as serious illness, a death in the family, or records lost in a disaster. Call or write with a signed explanation and documents.
On a joint account, each spouse gets a copy. Pay only once.
If you received an ST33 and need help with the balance, call us at (813) 229-7100.