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Official form guide
Form 15104-SP: 15104 (SP)
IRS Form 15104 (SP) is used by an employer to report whether a required payment was sent to a taxpayer, to explain any zero‑balance situation, and to provide the taxpayer’s last known address when employment ends. The form must be returned in the attached envelope.
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IRS Form 15104-SP - 15104 (SP)
IRS Form 15104 (SP) is used by an employer to report whether a required payment was sent to a taxpayer, to explain any zero‑balance situation, and to provide the taxpayer’s last known address when employment ends. The form must be returned in the attached envelope.
Risk Radar
Scan points- 1Omitting required details in Section 1 about the amount sent can halt processing.
- 2Leaving Section 1 blank when a payment was sent.
- 3Failing to provide the mailing date in Section 1.
- 4Not entering the amount sent in Section 1.
- 5Omitting the mailing address in Section 1.
Plain English
This form lets an employer tell the IRS if they have already mailed money to a former employee, or if they owe nothing. It also gathers the employee’s last known address and contact info. The completed form is sent back in the provided envelope or via the phone number on the accompanying letter.
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 that it has sent the required payment to a taxpayer, confirm that no money is owed, or provide the taxpayer’s last known address after employment ends.
- Do not use it when the employer has not sent the required payment and still owes money to the taxpayer.
Form selector
Use this form or another form?
Employer sent required payment
Documents that the amount was mailed as required
✓ Verify amount, date, and mailing address are entered
Employer owes no money to taxpayer
Provides explanation for a zero‑balance situation
✓ Ensure explanation field is completed
Employer no longer employs taxpayer
Supplies last known address, phone, and current employer info
✓ Confirm address and contact details are accurate
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Número de catálogo
Catalog number 70477Z · Form header
Nombre del empleador
Employer name as it appears on payroll records · Employer records
Número de identificación del empleador (EIN)
Employer EIN from IRS notice · EIN assignment letter
Número de Seguro Social (SSN)
Taxpayer SSN from Social Security card · SSN card or IRS transcript
Última dirección conocida
Taxpayer’s last known address · Prior correspondence or employee file
Before you submit
- 1Enter the employer’s name in the designated field.
- 2Enter the employer’s EIN accurately.
- 3Enter the taxpayer’s name as shown on the notice.
- 4Enter the taxpayer’s SSN correctly.
- 5Indicate whether the required amount was sent and provide the mailing date.
- 6If no money is owed, write an explanation in the appropriate section.
- 7Provide the taxpayer’s last known address, phone number, and current employer if known.
- 8Place the completed form in the attached envelope.
- 9Sign the form where required.
- 10Keep a copy of the completed form for your records.
How to file this form
- 1Complete all required fields on Form 15104 (SP).
- 2Attach the form to the envelope provided with the notice.
- 3Mail the envelope to the address indicated in the accompanying letter.
- 4Alternatively, call the phone number on the letter to provide the information by telephone.
- 5Retain a copy of the completed form for your records.
- 6Confirm that the signature is present before sending.
- 7Verify that the envelope is sealed and addressed correctly.
Known limitations
- 1Confirm the edition date reads 06/17; if the form is older, verify on the IRS website whether a newer version exists.
- 2The official source does not list a filing fee; you should check the accompanying letter or IRS instructions for any required payment.
- 3No mailing address is provided in the source; ensure the attached envelope contains the correct IRS destination before sending the completed form.
- 4Signature requirements are not described; confirm whether a signature line appears on the actual form and that you sign before returning it.
- 5If the employee’s employment ended, verify that you have entered the last known address, phone number, and current employer as required.
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 form is the June 2017 edition (Form 15104 (SP) (6-2017)). The source does not indicate a newer version or any changes.
What changed or needs a fresh check
- Edition date — confirm it reads 06/17
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 15104 (SP) for at least three years.
- 2File the original form in the attached envelope to the address shown on the accompanying letter.
- 3If mailed, keep the mailing receipt as proof of submission.
- 4Expect a confirmation call or letter from the IRS within 30 days.
- 5If an error is discovered, submit a corrected Form 15104 (SP) with a brief explanation.
- 6Store the envelope and any related correspondence together with the employer’s tax records.
Sources
- SRCForm p.1 — the form must be returned in the attached envelope or by phone as indicated in the accompanying letter.
- SRCForm p.1 — the form includes fields for employer name, EIN, taxpayer name, and SSN.
- SRCForm p.1 — instruction: “Si ya envió la cantidad requerida o no le adeuda dinero al contribuyente, complete la información a continuación.”
- SRCForm p.1 — section 1 collects date, amount, and address of mailed payment.
- SRCForm p.1 — section 2 asks to explain if no money is owed to the taxpayer.
- SRCForm p.1 — section for last known address, phone number, current employer, and additional info when the employer no longer employs the taxpayer.
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to fill out the form if I still owe money to the taxpayer?
The form is only for cases where the amount was sent or no money is owed.
→ Verify the instruction says to complete it only if you have sent the required amount or owe nothing.
Where should I send the completed form?
The envelope is attached to the IRS letter, but the address is not on the form itself.
→ Use the envelope provided with the IRS correspondence.
Can I submit the information by phone instead of mailing?
The form mentions a phone number in the attached letter for phone submission.
→ Call the number indicated in the accompanying letter.
What information belongs in section 1 versus section 2?
Section 1 is for details of a mailed payment; section 2 is for explaining a zero‑balance.
→ Review the headings: “Le enviamos la cantidad” for payment details, “No adeudamos ningún dinero” for explanations.
Do I need to provide my employer’s EIN on the form?
The top of the form lists a field for the employer’s identification number.
→ Enter the EIN in the designated field.
Is it necessary to include the taxpayer’s SSN?
The form includes a field labeled “Número de Seguro Social (SSN)”.
→ Fill in the taxpayer’s SSN accurately.
Questions about IRS Form 15104-SP
What is IRS Form 15104-SP used for?
This form lets an employer tell the IRS if they have already mailed money to a former employee, or if they owe nothing. It also gathers the employee’s last known address and contact info. The completed form is sent back in the provided envelope or via the phone number on the accompanying letter.
Who must file IRS Form 15104-SP?
The employer must file IRS Form 15104 (SP).
What information does IRS Form 15104-SP require?
The form collects the employer’s name and EIN, the taxpayer’s name and SSN, details of any payment sent (date, amount, mailing address), explanations for no money owed, and the taxpayer’s last known address, phone number, and current employer if employment has ended.
Where do I file IRS Form 15104-SP?
Return the completed form in the attached envelope, or provide the information by phone using the number shown in the accompanying letter.
How do I complete IRS Form 15104-SP?
First, enter the employer’s name and EIN and the taxpayer’s name and SSN. Next, complete Section 1 if a payment was sent, providing the mailing date, amount, and address. If no money is owed, explain the situation in Section 2. If the employee is no longer employed, fill in the last known address, phone number, current employer, and any additional information in the final section. Finally, return the form in the attached envelope or call the number in the letter.
Do I need to fill out the form if I still owe money to the taxpayer?
The form is only for cases where the amount was sent or no money is owed. Verify the instruction says to complete it only if you have sent the required amount or owe nothing.
Where should I send the completed form?
The envelope is attached to the IRS letter, but the address is not on the form itself. Use the envelope provided with the IRS correspondence.
Can I submit the information by phone instead of mailing?
The form mentions a phone number in the attached letter for phone submission. Call the number indicated in the accompanying letter.
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