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Official form guide
Form 13287: Bank Payment Problem Identification
IRS Form 13287 is the Bank Payment Problem Identification form used when a bank delays forwarding a taxpayer's timely Federal Tax Deposit. The taxpayer may be relieved of the related FTD penalty if the bank accepts responsibility.
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IRS Form 13287 - Bank Payment Problem Identification
IRS Form 13287 is the Bank Payment Problem Identification form used when a bank delays forwarding a taxpayer's timely Federal Tax Deposit. The taxpayer may be relieved of the related FTD penalty if the bank accepts responsibility.
Risk Radar
Scan points- 1Submitting the form without the bank official’s signature prevents FRB assessment.
- 2Leaving Taxpayer Identification Number (Item 1) blank.
- 3Failing to indicate multiple TINs when applicable (Item 2).
- 4Omitting the American Banking Association (ABA) number (Item 10).
- 5Not providing the Number of Payments Delayed (Item 14).
Plain English
This form reports a bank’s delay in sending a taxpayer’s federal tax deposit to the Treasury. It lets the IRS and Federal Reserve Board assess the bank for the loss and may relieve the taxpayer of the penalty. The bank completes and signs it, then returns it for IRS processing.
Submission Date
- Filing date: 2026-01-20 13:10:33
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a bank delays forwarding a taxpayer's timely Federal Tax Deposit to the Treasury and the bank will accept responsibility.
- Do not use it when the issue is not a bank‑related delay of a Federal Tax Deposit.
- Check Form 8646 instead when a TC 971 action code cannot be entered.
Form selector
Use this form or another form?
Bank delay of a Federal Tax Deposit where the bank will sign the authorization
Captures bank’s responsibility and authorizes FRB charge
✓ Verify bank signature present
Unable to input TC 971 action code for the delay
Provides checklist for delays when TC 971 not applicable
✓ Confirm TC 971 is indeed unavailable
Multiple TINs involved with attached list required
Allows attachment of TIN list per Item 2
✓ Ensure list includes TIN, deposit dates, amounts, forms, periods
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Taxpayer Identification Number (Item 1)
Employer Identification Number or Social Security Number of taxpayer · Entered on the form by the bank
Number of Payments Delayed (Item 14)
Numeric count of delayed payments · Entered on the form by the bank
Payment / Combined Payments Amount (Item 15)
Total dollar amount of delayed payments · Entered on the form by the bank
Method of payment (Item 16)
Check box for ACH debit, ACH credit, Coupon, or Fed wire · Marked on the form by the bank
Bank contact name and title (Item 11)
Printed name and title of bank contact person · Entered on the form by the bank
Before you submit
- 1Enter the taxpayer’s TIN in Item 1
- 2Mark Yes for Multiple TINs in Item 2 if applicable and attach the required list
- 3Enter the intended form number in Item 3 if known
- 4Enter the intended tax period in Item 4 if known
- 5Provide the bank’s legal name in Item 5
- 6Enter the bank’s ABA number in Item 10
- 7Mark the correct payment method in Item 16
- 8Enter the date the taxpayer requested payment in Item 17 (mm/dd/yyyy)
- 9Attach any explanations required in Item 25
- 10Obtain the bank official’s signature in Item 26
- 11Date the form in Item 30
- 12Retain a copy of the completed form for your records
How to file this form
- 1Complete Items 1‑4 with taxpayer information and attach a TIN list if Item 2 is Yes, then retain proof of completion
- 2Fill Items 5‑13 with bank details, including ABA number and contact information, then keep a copy
- 3Mark the appropriate payment method in Item 16 and enter dates in Items 17‑19, then verify accuracy
- 4Provide explanations in Items 23‑25 if required, then file the explanations as attachments
- 5Obtain the bank official’s signature and date in Items 26‑30, then confirm the signature is present
- 6Fax the signed Form 13287 to the IRS as instructed and retain the fax confirmation receipt
Known limitations
- 1The form does not apply to delays that are not caused by the bank; it is used only when a bank delays forwarding a taxpayer’s “timely received with proper instructions” Federal Tax Deposit (FTD).
- 2The form is not applicable if the bank does not accept responsibility for the delay; relief of the FTD penalty requires the bank’s acceptance.
- 3A separate Form 13287 must be faxed for each delayed FTD payment or issue; one form cannot cover multiple distinct delays.
- 4The form is limited to Federal Tax Deposits and is not used for other types of payments or tax obligations.
- 5The form requires a bank official’s signature; without the signature the form is not valid.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the Rev. 1‑2026 edition (January 2026) as shown on the IRS website; the source does not indicate any newer revision.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 1‑2026 (January 2026)
- Revision date — confirm the revision is 1‑2026 as printed on the form
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Confirm a bank official signs in Item 26
Quick Facts
Downloads
Sources
- SRCForm p.1 — title and purpose: ‘Bank Payment Problem Identification’ used when a bank delays forwarding a taxpayer’s timely Federal Tax Deposit.
- SRCForm p.2 — General instruction: ‘When a bank delays forwarding a taxpayer's “timely received with proper instructions” Federal Tax Deposit (FTD) to the U.S. Treasury, the taxpayer may be relieved of the portion of the FTD penalty…’
- SRCForm p.2 — Item 1 instruction: ‘Taxpayer Identification Number (TIN) — Enter the EIN or SSN of the taxpayer. (DO NOT enter the EIN of the taxpayer's bank.)’
- SRCForm p.2 — Item 2 instruction: ‘Multiple TIN(s) — If multiple TINs... attach a list…’
- SRCForm p.2 — Item 14 instruction: ‘Number of Payments Delayed — If only one payment was delayed, enter “1”… else total and attach spreadsheet.’
- SRCForm p.2 — Item 19 instruction: ‘Number of Days Payment Late — Enter the number of days elapsed between the date the payment should have been posted…’
- SRCForm p.2 — Item 36 instruction: ‘Method of Taxpayer Contact — Enter the mode the taxpayer used… (x) proper box.’
- SRCForm p.2 — Item 37 instruction: ‘TC 971 — For TC971 input, enter “19” for action codes 301-309… prepare Form 8646 if cannot be input.’
Common confusion points
Do I enter the bank's EIN as the taxpayer's TIN?
The form label says ‘Taxpayer Identification Number (TIN) (DO NOT enter the EIN of the taxpayer's bank)’ causing confusion.
→ Verify that the TIN entered is the taxpayer’s EIN or SSN, not the bank’s EIN.
What if there are multiple taxpayers involved?
Item 2 asks to indicate ‘Multiple TINs’ and attach a list with each TIN, deposit date, amount, form and period.
→ Check that a separate list is attached and ‘Yes’ is marked in Item 2.
What to write in Item 3 when the intended form is unknown?
Item 3 prompts for ‘Form(s) payment intended for (if known)’.
→ Leave the field blank or write ‘Unknown’ if the form number is not known.
How many payments delayed should I enter?
Item 14 states to enter “1” for a single delayed payment or the total number and attach a spreadsheet for multiple.
→ Confirm the number entered matches the attached spreadsheet count.
How to calculate the number of days payment late?
Item 19 requests the days elapsed between the intended settlement date and the actual posting date.
→ Compute the difference between the intended payment date (Item 39) and the actual payment date (Item 38).
Which box to mark for the taxpayer’s contact method?
Item 36 provides boxes for Phone, FAX, Letter and says ‘(x) proper box’.
→ Mark an “x” in the box that matches how the taxpayer contacted the IRS.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8646 – used to prepare when TC 971 input is not possible.
Questions about IRS Form 13287
What is IRS Form 13287 used for?
This form reports a bank’s delay in sending a taxpayer’s federal tax deposit to the Treasury. It lets the IRS and Federal Reserve Board assess the bank for the loss and may relieve the taxpayer of the penalty. The bank completes and signs it, then returns it for IRS processing.
Who must file IRS Form 13287?
The responsible bank must complete and sign IRS Form 13287.
What information does IRS Form 13287 require?
Part I gathers taxpayer information (items 1‑4) and bank information (items 5‑30); Part II gathers IRS information (items 31‑46).
How do I complete IRS Form 13287?
The bank fills Part I, entering the taxpayer’s TIN, any multiple TINs, the intended form and tax period, then provides its name, FEIN, address, ABA number, contact name, title, phone and other required details. The bank signs in the Signature field (Item 29) and dates the form (Item 30). The completed form is faxed to the IRS, where Part II is completed with history, resolution, and contact information.
What happens if IRS Form 13287 is filed incorrectly?
If the form is incomplete or inaccurate, the Federal Reserve Board cannot charge the bank for the loss of funds, and the taxpayer may not obtain relief from the FTD penalty.
Do I enter the bank's EIN as the taxpayer's TIN?
The form label says ‘Taxpayer Identification Number (TIN) (DO NOT enter the EIN of the taxpayer's bank)’ causing confusion. Verify that the TIN entered is the taxpayer’s EIN or SSN, not the bank’s EIN.
What if there are multiple taxpayers involved?
Item 2 asks to indicate ‘Multiple TINs’ and attach a list with each TIN, deposit date, amount, form and period. Check that a separate list is attached and ‘Yes’ is marked in Item 2.
What to write in Item 3 when the intended form is unknown?
Item 3 prompts for ‘Form(s) payment intended for (if known)’. Leave the field blank or write ‘Unknown’ if the form number is not known.
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