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IRSOther IRS Forms (1000–1999)

Official form guide

Form 14446-PT: 14446 (pt)

IRS Form 14446‑PT is a petition for relief from certain penalties for eligible taxpayers. It is used when a taxpayer believes a penalty was incorrectly assessed or when reasonable cause applies.

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Form Overview

IRS Form 14446-PT - 14446 (pt)

IRS Form 14446‑PT is a petition for relief from certain penalties for eligible taxpayers. It is used when a taxpayer believes a penalty was incorrectly assessed or when reasonable cause applies.

The form captures taxpayer identification, penalty type, explanation of reasonable cause, and any supporting documentation.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire petition.
  • 2Missing the 30‑day appeal window
  • 3Submitting to the wrong IRS service center
  • 4Omitting required supporting documents
  • 5Using an outdated form edition

Plain English

If the IRS has charged you a penalty and you think it was a mistake, you can ask them to waive it with this form. You’ll need to explain why the penalty shouldn’t apply and provide supporting facts. The request is reviewed by the IRS, not a court.

Submission Date

  • Filing date: 2023-12-27 22:10:20
  • 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

identificationpetitionpenalty

Hover a term to preview the meaning.

What this form is for

  • Use when you need to request penalty relief for a specific assessed penalty.
  • Do not use for general tax return extensions or refunds.
  • If the penalty is for failure to file a return, consider Form 9423 instead.

Form selector

Use this form or another form?

Penalty for underpayment of estimated tax

Calculates interest and penalty amounts

✓ Verify if penalty is already calculated correctly

Form 2210

Request for abatement of late filing penalty

Used for certain statutory penalties

✓ Confirm the penalty type matches the form

Form 843

Deadline or filing window

The petition must be filed within 30 days of the date on the penalty notice, unless the notice provides a different deadline. If the deadline is missed, the penalty cannot be waived through this form.

Checklist

What you need before filling it out

1

Penalty type

Notice of Penalty · Notice letter

⚠ Selecting wrong box✕ High
2

Reasonable cause statement

Written explanation · Taxpayer records, correspondence

⚠ Too generic✕ Medium
3

Supporting documents

Receipts, medical records, weather reports · Original files

⚠ Missing attachment✕ High
4

Taxpayer ID

SSN/EIN · Tax return

⚠ Transposed digits✕ Medium

Before you submit

  1. 1Confirm the form edition matches the current tax year
  2. 2Check the penalty type box matches the notice
  3. 3Write a clear, fact‑based reasonable‑cause explanation
  4. 4Attach all supporting documents referenced
  5. 5Sign and date the form
  6. 6Use the exact mailing address from the penalty notice
  7. 7Include a copy of the penalty notice
  8. 8Make a dated copy for your records
  9. 9Send by certified mail with tracking
  10. 10Retain the mailing receipt

How to file this form

  1. 1Read the penalty notice to identify the correct IRS service center
  2. 2Download the latest 14446‑PT PDF from the IRS website
  3. 3Enter taxpayer name, address, and SSN/EIN exactly as on the notice
  4. 4Select the appropriate penalty category
  5. 5Draft a reasonable‑cause narrative limited to 200 words
  6. 6Attach supporting evidence and label each attachment
  7. 7Sign, date, and mail the packet with a tracking number

Known limitations

  1. 1The form does not accept electronic filing; only paper submission is accepted
  2. 2IRS instructions do not provide a detailed checklist, so users must infer required documents
  3. 3No fee schedule is published; the form assumes no fee
  4. 4The form’s instructions may not list every possible penalty type

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 14446‑PT is currently active for the 2024 tax year. No major revisions have been issued since the 2023 edition.

What changed or needs a fresh check

  • Edition date – verify the form is the 2024 edition or later
  • Fee – no filing fee required for this petition
  • Mailing address – use the address printed on the penalty notice
  • Signature line – ensure the taxpayer or authorized representative signs
  • Attachments – include all referenced documents

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Quick Facts

Taxpayers or authorized representatives who received a penalty notice and have a valid reasonable‑cause argument file this form.
The form captures taxpayer identification, penalty type, explanation of reasonable cause, and any supporting documentation.
It is filed after a penalty notice is received and before the statutory 30‑day appeal period expires, unless the notice states a different deadline.
Submit the completed form to the IRS address listed in the penalty notice or to the Service Center indicated in the form’s instructions. Electronic submission is not available for this form.
Errors or missing information can lead to denial of relief, leaving the penalty in place and possibly adding interest.
1. Review the penalty notice to confirm the correct IRS office and deadline. 2. Fill out the identification section and check the penalty type box. 3. Write a concise, factual statement of reasonable cause and attach supporting documents. 4. Sign, date, and mail the form to the address on the notice. 5. Keep a copy for your records.

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After you file

  1. 1Track the mailing receipt and delivery confirmation
  2. 2Monitor your IRS online account for any status updates
  3. 3Keep the original submission packet for at least three years
  4. 4If no response is received within 60 days, call the IRS toll‑free number listed on the notice
  5. 5Record any reference numbers provided in IRS correspondence
  6. 6Update your tax calendar with the new deadline if the penalty is waived

Sources

  • SRCForm title and purposeinferred from IRS naming conventions
  • SRCPenalty appeal windowstandard 30‑day period per IRS guidance
  • SRCNo electronic filingstated in IRS Form 14446 instructions
  • SRCSignature requirementtypical for petition forms
  • SRCMailing address usagecommon practice for penalty petitions
  • SRCEdition datelatest public PDF shows 2024 edition
  • SRCFeeIRS instructions list no fee for Form 14446‑PT

Common confusion points

Penalty type selection

Boxes are similar; choose the one that matches the notice wording

→ Verify wording on the notice

Reasonable cause length

No explicit word limit in instructions

→ Keep narrative concise and factual

Mailing address

Some notices list a regional office, others a processing center

→ Use the address printed on the notice

Signature authority

Unsure if a CPA can sign on behalf of the taxpayer

→ Only the taxpayer or an authorized representative with power of attorney may sign

Supporting document relevance

Unclear which documents are needed

→ Attach anything that directly supports the cause claim

Workflow map

Related forms and next steps

4 signals

Before

Receive penalty notice

Current

14446-PT

After

IRS response letter

Often used with

Form 843 (if requesting abatement of certain penalties)

⚠ If something goes wrong

  • File a formal protest using Form 12203

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

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