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Official form guide
Form 13287: Bank Payment Problem Identification
IRS Form 13287 is used to identify bank payment problems when a delay occurs with a Federal Tax Deposit (FTD). This form allows the taxpayer to potentially be relieved of the FTD penalty if the responsible bank accepts responsibility for the delay.
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IRS Form 13287 - Bank Payment Problem Identification
IRS Form 13287 is used to identify bank payment problems when a delay occurs with a Federal Tax Deposit (FTD). This form allows the taxpayer to potentially be relieved of the FTD penalty if the responsible bank accepts responsibility for the delay.
Risk Radar
Scan points- 1Ensure you fax a separate Form 13287 for every delayed FTD payment or issue.
- 2Filing without faxing a separate Form 13287 for every single delayed FTD payment.
- 3Entering the bank's FEIN instead of the taxpayer’s correct Taxpayer Identification Number (TIN).
- 4Omitting the bank official’s signature, which is required to authorize the FRB charge.
- 5Failing to include the ABA number of the responsible bank for assessment of cost of funds.
Plain English
This form helps taxpayers prove that their federal tax payment was delayed by a bank, not by them. By completing and submitting this document, the taxpayer seeks to avoid penalties associated with late payments. The final signed form authorizes the Federal Reserve Board (FRB) to hold the responsible bank accountable for any lost funds.
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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Glossary Terms
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What this form is for
- Use this form when a bank delays forwarding a taxpayer's “timely received with proper instructions” Federal Tax Deposit (FTD) to the U.S. Treasury.
- Do not use it when only one payment is delayed; enter “1” in Item 14 of Part 2.
- Check Form 8646 instead when TC971 input cannot be prepared.
Form selector
Use this form or another form?
If the IRS contact cannot process a TC971 input, use Form 8646
The source instructs preparation of this form if TC971 cannot be input.
✓ Check before you continue.
When documenting multiple payment delays and needing an alternative filing method, use Form 8646
This form is referenced as an alternative when the required IRS action code (TC971) cannot be entered.
✓ Check before you continue.
If a detailed breakdown of delayed payments by TIN is needed for assessment, use Form 8646
The source requires attaching a separate spreadsheet showing payment breakdowns if more than one payment was delayed.
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Deadline or filing window
The filing trigger relates to a bank delaying forwarding a taxpayer's Federal Tax Deposit (FTD) to the U.S. Treasury. The form tracks the number of days elapsed between when payment should have posted and when it actually posted, but no specific deadline or extension is stated in the official source.
Checklist
What you need before filling it out
Taxpayer Identification Number (TIN)
Employer Identification Number (EIN) or Social Security Number (SSN) of the taxpayer · Part 1: Taxpayer Information
American Banking Association (ABA) number
ABA number of the responsible bank for assessment of cost of funds · Item 10, Part 2
Number of payments delayed
Total count of delayed payments and a separate spreadsheet detailing breakdown by TIN · Item 14, Part 2
Explanation (Items 23 & 24)
Details regarding if deposit was made after 48 hours or if IRS contact occurred within 48 hours of problem discovery · Item 25, Part 2
Bank Official Signature
Signature and name of the bank official accepting responsibility for the payment(s) delay · Section II, Part 2
Before you submit
- 1Verify that the responsible bank has completed Section I with all required payment details, including your Taxpayer Identification Number (TIN).
- 2Fax a separate Form 13287 and Instructions package to the designated responsible bank for completion and official signature.
- 3Confirm that both the IRS has completed Section II and the bank official provides their necessary signature on the form.
- 4Review the purpose: This form seeks relief from FTD penalties if the bank accepts responsibility for the delay, authorizing the FRB accordingly.
- 5Always confirm you are using the current edition of Form 13287 and Instructions before submitting it to ensure accuracy.
How to file this form
- 1Complete Part 1 (Taxpayer Information) and Part 2 (Bank Information) using the complete legal name of the responsible bank.
- 2Enter all necessary details for each specific delayed FTD payment on a separate Form 13287.
- 3Obtain the signature of an authorized bank official, who must accept responsibility for the delay of the payment(s).
- 4FAX a separate, fully signed Form 13287 and Instructions to the responsible bank for every single delayed FTD payment or issue.
- 5Keep copies of all submitted forms as proof of filing.
Known limitations
- 1The form applies only when a bank delays forwarding a taxpayer's Federal Tax Deposit (FTD) that was 'timely received with proper instructions.'
- 2If TC 971 cannot be input in Section II, the filer must prepare Form 8646, Checklist to Identify Delays in Processing Federal Tax Deposits (FTDs), instead of using this form.
- 3The ABA number entered in Section I must belong to the responsible bank for assessment of the cost of funds.
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.
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Fillable formOpen in Editor->The current edition is Form 13287 (Rev. 1-2026), and the catalog number is 34294M. The source does not indicate any changes for this specific revision.
What changed or needs a fresh check
- Catalog Number — confirm the number reads 34294M
- Revision Date — confirm the date reads 1-2026
- Form Title — confirm the title is Bank Payment Problem Identification
- Authorization — ensure the form includes a signature block for the authorizing bank official.
Quick Facts
Downloads
After you file
- 1The taxpayer should keep a copy of the signed Form 13287, as it serves as authorization for the FRB.
- 2If the bank accepts responsibility for the payment(s) delay by signing the form, the taxpayer may be relieved of the portion of the FTD penalty pertaining to that payment.
- 3The filer should retain all correspondence regarding the delay and the submission of this form.
- 4Confirmation of processing is handled internally by the IRS using codes like TC 971.
Sources
- SRCInstructions p.2 — For each delayed FTD payment or issue, FAX a separate Form 13287 and Instructions to the responsible bank for completion and a bank official's signature.
- SRCInstructions p.2 — The signed form then becomes the authorization for the Federal Reserve Board (FRB) to charge the bank for the loss of funds to the U.S. Treasury.
- SRCForm p.2 — If multiple TINs (clients) are involved in this issue, indicate this and attach a list to this document. The list should include the clients’ TIN(s), the deposit date(s), the deposit amount(s), and the form(s) and tax period(s) where the deposit was intended.
- SRCForm p.2 — Enter the Form number of the account where the deposit was intended (if known). If the payment was submitted for an incorrect form number, notate that form in Item # 26.
- SRCForm p.2 — Enter the Tax Period of the account where the deposit was intended (if known). If the payment was submitted for an incorrect tax period, notate that tax period in Item # 26.
- SRCInstructions p.1 — Not stated in the official source — verify on the agency site
Common confusion points
If I have multiple TINs involved in this issue, how do I list them?
Use Item 2 on Form 13287 and attach a separate list that includes the clients’ TIN(s), the deposit date(s), the deposit amount(s), and the form(s) and tax period(s) where the deposit was intended.
If the payment I submitted was for an incorrect form number or tax period, where do I note that?
If the payment was submitted for an incorrect form number, notate that form in Item 3 on Form 13287; if it was for an incorrect tax period, notate that tax period in Item 4 on Form 13287.
Workflow map
Related forms and next steps
Before
Current
After
No sequential steps specified.
⚠ If something goes wrong
- Prepare a Form 8646, Checklist to Identify Delays in Processing Federal Tax Deposits (FTDs), if TC971 cannot be input.
Questions about IRS Form 13287
What is IRS Form 13287 used for?
This form helps taxpayers prove that their federal tax payment was delayed by a bank, not by them. By completing and submitting this document, the taxpayer seeks to avoid penalties associated with late payments. The final signed form authorizes the Federal Reserve Board (FRB) to hold the responsible bank accountable for any lost funds.
Who must file IRS Form 13287?
Taxpayers file Form 13287, which requires completion by the responsible bank and the Internal Revenue Service (IRS).
What information does IRS Form 13287 require?
The form collects taxpayer information in Section I, including the Taxpayer Identification Number (TIN) and payment details. It also gathers operational data from the IRS in Section II, such as the History of actions and the intended payment date.
Where do I file IRS Form 13287?
The taxpayer must fax a separate Form 13287 and Instructions to the responsible bank for completion and a bank official's signature.
How do I complete IRS Form 13287?
To complete this form, the taxpayer must fax a separate Form 13287 and Instructions to the responsible bank. The bank completes Section I (Information Supplied by Bank), and the IRS completes Section II (Information Supplied by Internal Revenue Service). Finally, the bank official must provide a signature on the signed form.
What happens if IRS Form 13287 is filed incorrectly?
If the bank accepts responsibility for the delay, the taxpayer may be relieved of the portion of the FTD penalty pertaining to that payment. The signed form authorizes the Federal Reserve Board (FRB) to charge the responsible bank for any loss of funds to the U.S. Treasury.
If I have multiple TINs involved in this issue, how do I list them?
Use Item 2 on Form 13287 and attach a separate list that includes the clients’ TIN(s), the deposit date(s), the deposit amount(s), and the form(s) and tax period(s) where the deposit was intended.
If the payment I submitted was for an incorrect form number or tax period, where do I note that?
If the payment was submitted for an incorrect form number, notate that form in Item 3 on Form 13287; if it was for an incorrect tax period, notate that tax period in Item 4 on Form 13287.
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