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Official form guide
Form 15104: Status of the Taxpayer Levy
Treasury Form 15104 is used to report the status of a Taxpayer Levy for an employer or taxpayer. This form allows filers to confirm payments made, state zero liability, or update employment information.
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IRS Form 15104 - Status of the Taxpayer Levy
Treasury Form 15104 is used to report the status of a Taxpayer Levy for an employer or taxpayer. This form allows filers to confirm payments made, state zero liability, or update employment information.
Risk Radar
Scan points- 1Failing to accurately report whether you mailed the amount required is a critical error on Form 15104.
- 2Filing without providing the Employer's name and EIN on the top of Form 15104.
- 3Selecting 'We sent the amount to you' but failing to list the Date mailed.
- 4Not explaining *why* you are reporting zero liability in Section 2.
- 5Listing employment status change but omitting the Taxpayer's last known address.
Plain English
This form notifies the IRS about the current status of money owed by an employer to a specific taxpayer. Filers use it when they have already sent the required payment, when they owe nothing, or when the person is no longer employed by them. It ensures the IRS has accurate records regarding tax obligations.
Submission Date
- Filing date: 2018-01-10 22:00:17
- 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 reporting the status of a Taxpayer Levy for an employer or taxpayer.
- Do not use it when you are simply initiating the levy; use it to confirm payments already mailed or state zero liability.
- Check Form 15104 instead when updating employment information for a taxpayer.
Form selector
Use this form or another form?
Already paid required amount
To report payment status, use this form.
✓ Confirm the mailing date and amount.
Owe no money to taxpayer
To state zero liability for a levy, use this form.
✓ Ensure you explain why in Section 2.
Employment status changed
To update contact/employment details post-levy, use this form.
✓ Provide the last known address and phone number.
Deadline or filing window
The official source does not state a specific filing deadline for Form 15104. However, the form is used when an action occurs (mailing payment or ceasing employment), and it must be returned promptly to reflect that status.
Checklist
What you need before filling it out
Employer's name
The employer's full legal name · Top header area
EIN
The Employer Identification Number of the entity · Top header area
Taxpayer's name
The full name of the person subject to the levy · Top header area
SSN
The taxpayer's Social Security Number · Top header area
Section 1: We sent the amount to you
Date mailed, Amount mailed, Address mailed to · Section 1 block
Section 2: We don't owe this taxpayer any money
A clear written explanation of why zero liability exists · Section 2 block
Before you submit
- 1Verify the Employer's name and EIN are correctly entered at the top.
- 2Confirm the Taxpayer's full name and SSN match official records.
- 3If reporting a payment, ensure Section 1 details (Date mailed, Amount mailed, Address mailed to) are accurate.
- 4If stating zero liability, confirm you have provided a written explanation in Section 2.
- 5If updating employment, verify the last known address and phone number are current in Section 3.
- 6Ensure all required fields for your chosen section (1, 2, or 3) are completed.
- 7Sign the form before placing it in the enclosed envelope.
How to file this form
- 1Complete the Employer's name, EIN, Taxpayer's name, and SSN fields at the top of Form 15104.
- 2Select the appropriate section (1, 2, or 3) based on your situation and fill in all corresponding details.
- 3If using Section 3, list the taxpayer's current employer and any other locating information.
- 4Sign the form after completing all required sections to validate the status report.
Known limitations
- 1The form applies when an employer has already mailed the required amount to the taxpayer.
- 2The form applies when the employer does not owe any money to the taxpayer, requiring an explanation.
- 3The form applies when the employer no longer employs the taxpayer.
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 of IRS Form 15104 is dated June 2017 (6-2017). The source does not point to a specific 'latest information' page, but the catalog number 69798V indicates an active revision.
What changed or needs a fresh check
- Edition date — confirm it reads June 2017 or later.
- Catalog Number — confirm it is 69798V.
- Mailing address — Not stated in the official source (but must be provided).
- Signature — Confirm you sign before mailing, as per general guidelines.
Quick Facts
Downloads
After you file
- 1Return this Form 15104 in the enclosed envelope if mailing it.
- 2If filing by phone, call the number listed on the attached letter.
- 3Keep a copy of the completed Form 15104 for records.
- 4The form must be filed when reporting the status of a Taxpayer Levy.
Sources
- SRCForm 15104 is part of Catalog Number 69798V (Form p.1)
- SRCThe form title is 'Status of the Taxpayer Levy' (Form p.1)
- SRCSection 1 applies if the employer sent the amount to the taxpayer, requiring Date mailed, Amount mailed, and Address mailed to (Form p.1)
- SRCSection 2 applies when the employer does not owe money to the taxpayer, requiring an explanation (Form p.1)
- SRCSection 3 applies when the employer no longer employs the taxpayer, requiring Last known address, Telephone number, Current employer, and Additional information (Form p.1)
- SRCThe form is used to report status for a Taxpayer Levy (Form p.1)
Common confusion points
What if we sent the money but don't know where it went?
Complete Section 1 and provide the mailing address to which the amount was mailed.
→ Confirm you filled out Section 1.
We owe zero dollars, what do we write?
Complete Section 2 and provide a specific explanation of why no money is owed.
→ Confirm you wrote an explanation in Section 2.
The taxpayer quit; where do we put the details?
Complete Section 3 by listing the last known address, phone number, current employer (if known), or other locating information.
→ Confirm all required fields are filled in Section 3.
Should we fill out the form if we just want to change the EIN?
The source does not specify this; however, it applies when reporting status, so filling out Sections 1, 2, or 3 is likely necessary.
→ Check which section best describes the reason for filing.
What happens if we don't have an address for Section 3?
Include any other information that can help locate the taxpayer in Section 3 (Additional information).
→ Verify you included something beyond just the address/phone number.
Is this form only for employers?
While the title mentions 'Taxpayer Levy,' the fields require an 'Employer's name' and 'EIN,' suggesting it is primarily used by employers.
→ Check if the filing entity has an EIN.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 15104
What is IRS Form 15104 used for?
This form notifies the IRS about the current status of money owed by an employer to a specific taxpayer. Filers use it when they have already sent the required payment, when they owe nothing, or when the person is no longer employed by them. It ensures the IRS has accurate records regarding tax obligations.
Who must file IRS Form 15104?
Employers must file Form 15104 if they either mailed the amount required, do not owe any money to the taxpayer, or no longer employ that taxpayer.
What information does IRS Form 15104 require?
The form collects identifying information such as the Employer's name and EIN, Taxpayer's name and SSN. It requires completing sections detailing whether payment was sent (with date/amount), if zero liability exists (with explanation), or employment status (with address/contact info).
Where do I file IRS Form 15104?
The form should be returned to the IRS either in the enclosed envelope or by calling the number listed on the attached letter for phone submission.
How do I complete IRS Form 15104?
First, complete the required identification fields (Employer/Taxpayer details). Then, select and fully detail one of the three scenarios: payment sent, zero liability, or no longer employed. Finally, return the form using the enclosed envelope or by phone.
What happens if IRS Form 15104 is filed incorrectly?
If the information provided is incorrect, it affects how the IRS records the status of the Taxpayer Levy, which can lead to discrepancies in tax account balances.
What if we sent the money but don't know where it went?
Complete Section 1 and provide the mailing address to which the amount was mailed. Confirm you filled out Section 1.
We owe zero dollars, what do we write?
Complete Section 2 and provide a specific explanation of why no money is owed. Confirm you wrote an explanation in Section 2.
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