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Official form guide
Form 15104-SP: 15104 (SP)
IRS Form 15104 (SP) is a document used by employers to report on the status of an employee's tax liability. This form, revised in June 2017, allows notification when required amounts have been sent or if no debt is owed.
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IRS Form 15104-SP - 15104 (SP)
IRS Form 15104 (SP) is a document used by employers to report on the status of an employee's tax liability. This form, revised in June 2017, allows notification when required amounts have been sent or if no debt is owed.
Risk Radar
Scan points- 1Failing to clearly state if the amount has been sent or if no debt is owed will require follow-up from the IRS.
- 2Failing to provide the Employer's EIN on Form 15104 (SP).
- 3Not detailing why no money is owed in Section 2 of the form.
- 4Omitting the last known address when reporting an employee who is no longer employed.
- 5Entering incorrect payment amounts in Section 1, Item 1.
Plain English
This form informs the IRS about whether an employer has paid the taxes due for a specific employee. It lets the agency know if they owe money to the government or if they are done sending payments. Employers use this document to update the tax status of their workers with the Internal Revenue Service.
Submission Date
- Filing date: 2018-01-10 22:00:15
- 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 an employer needs to report on the status of a contributor's tax liability.
- Do not use this form when you are simply submitting a general W-2 or wage statement without reporting specific debt status.
- Check Form 15104 (SP) instead when sending notification about required amounts sent or no debt owed.
Form selector
Use this form or another form?
Employer has already sent the amount owed
To report a payment made to the IRS, use this form.
✓ Check Section 1 of Form 15104 (SP)
No debt is owed to the contributor
To explain why no money is due, complete Section 2.
✓ Check Section 2 of Form 15104 (SP)
The employee is no longer employed
To provide last known contact/employer info for a former worker, use this form.
✓ Check Section 3 of Form 15104 (SP)
Deadline or filing window
The official source does not specify a trigger event for filing Form 15104 (SP). If an employer needs to update status, they should return it promptly. No specific deadline extension period is stated in the provided excerpt.
Checklist
What you need before filling it out
Employer Name
The name of the employer · Form header area
EIN (Employer Identification Number)
The employer's EIN number · Form header area
Contributor SSN
The contributor's Social Security Number · Form header area
Amount Sent by Mail
The specific dollar amount sent via mail (Section 1) · Section 1, line 'Cantidad enviada por correo'
Last Known Address
The contributor's final address (Section 3) · Section 3 area
Before you submit
- 1Complete all required fields in the form header section.
- 2Select and complete Section 1 if you sent a payment amount.
- 3Complete Section 2 with an explanation if no debt is owed to the contributor.
- 4Fill out Section 3 if the employee is no longer employed, providing contact details.
- 5Ensure the remittance envelope (if applicable) is correctly addressed.
- 6Confirm that all necessary information aligns with the accompanying letter.
- 7Review the form for any missing or illegible entries.
How to file this form
- 1Complete the required fields in the header section using the Form 15104 (SP).
- 2Fill out Section 1 to report the amount and date of payment sent by mail.
- 3Choose whether to complete Section 2 (No debt) or Section 3 (No longer employed), filling in all corresponding details.
- 4Return this form in the attached envelope, or call the number provided on the accompanying letter for telephone submission.
- 5Keep a copy of the completed Form 15104 (SP) for your records.
Known limitations
- 1The form is used to report status when an employer has already sent the required amount or does not owe money to the taxpayer.
- 2Employers must complete the section detailing the last known address, phone number, and current employer if the employee is no longer employed.
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 current edition of IRS Form 15104 (SP) is dated June 2017, and the form itself references a revision date of 06/17.
What changed or needs a fresh check
- Edition date — confirm the revision reads 6-2017.
- Form number — confirm it reads 15104 (SP).
- Mailing address — Not stated in the official source.
- Signature — Must be included before sending, as implied by instructions.
- Catalogue Number — confirm it reads 70477Z.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 15104 (SP) for record-keeping.
- 2If sending by mail, return the form in the enclosed envelope.
- 3Alternatively, if providing information by phone, call the number indicated on the accompanying letter.
- 4Confirm that the form is dated according to when the status was reported.
Sources
- SRCForm 15104 (SP) is identified as having catalog number 70477Z and revision date 06/2017 ([Form p.1]).
- SRCThe form is titled 'Estado del Embargo del Contribuyente' (Taxpayer Levy Status) on Form 15104 (SP) ([Form p.1]).
- SRCEmployers must list their Name and Employer Identification Number (EIN) at the top of IRS Form 15104 (SP) ([Form p.1]).
- SRCThe form allows reporting when the required amount has already been sent or if no debt is owed to the taxpayer ([Form p.1]).
- SRCSection 1 requires listing the date, mailing method (mail/phone), and amount sent for payments made ([Form p.1]).
- SRCIf the employee is no longer employed, Section 3 requires providing the last known address and phone number ([Form p.1]).
Common confusion points
What must I include if I am reporting that we sent the required amount?
Fill out Section 1 with the date, mailing method (mail/phone), and amount sent.
→ Confirm you have filled in all fields for Section 1.
How do I report that we owe no money to the taxpayer?
Complete Section 2 and provide a brief explanation of why there is no debt.
→ Ensure the explanation in Section 2 clearly states the reason.
What if the employee has left our company?
Use Section 3 to list their last known address, phone number, current employer (if known), and any other helpful information.
→ Verify you have provided at least one piece of identifying information in Section 3.
Where do I send this form?
Return it in the enclosed envelope or use the phone number listed on the accompanying letter.
→ Check the cover letter for the specific mailing address if not using the enclosure.
What is the official revision date to check against my copy?
The current edition on file is 06/17 (June 2017).
→ Look at the top of Form 15104 (SP) and confirm the date matches.
Does this form apply even if we are just updating contact info?
Yes, Section 3 allows for reporting when employment status changes or information needs updating.
→ Ensure you complete all relevant sections based on your situation.
Workflow map
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 15104-SP
What is IRS Form 15104-SP used for?
This form informs the IRS about whether an employer has paid the taxes due for a specific employee. It lets the agency know if they owe money to the government or if they are done sending payments. Employers use this document to update the tax status of their workers with the Internal Revenue Service.
Who must file IRS Form 15104-SP?
The form is completed by the Employer, who must report on the tax situation of a specific employee.
What information does IRS Form 15104-SP require?
The form collects information in several sections: Part 1 details payment status (amount sent and mailing date/address); Part 2 states if no money is owed; and there are fields to update employment or provide additional locating information.
Where do I file IRS Form 15104-SP?
The employer can return Form 15104 (SP) in the enclosed envelope or call the number indicated in the accompanying letter to provide the information by phone.
How do I complete IRS Form 15104-SP?
First, complete the identifying details (Employer Name/EIN, Employee SSN). Next, fill out Section 1 to report payments made. Then, select whether you owe money or not in Section 2, filling in explanations as needed. Finally, update employment status and sign before returning.
What must I include if I am reporting that we sent the required amount?
Fill out Section 1 with the date, mailing method (mail/phone), and amount sent. Confirm you have filled in all fields for Section 1.
How do I report that we owe no money to the taxpayer?
Complete Section 2 and provide a brief explanation of why there is no debt. Ensure the explanation in Section 2 clearly states the reason.
What if the employee has left our company?
Use Section 3 to list their last known address, phone number, current employer (if known), and any other helpful information. Verify you have provided at least one piece of identifying information in Section 3.
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