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Official form guide
Form 15108: Correction to Your Federal Tax Deposit (FTD)
Department of the Treasury - Internal Revenue Service Form 15108 is used for Correction to Your Federal Tax Deposit (FTD) and is completed when a payment was not applied correctly.
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IRS Form 15108 - Correction to Your Federal Tax Deposit (FTD)
Department of the Treasury - Internal Revenue Service Form 15108 is used for Correction to Your Federal Tax Deposit (FTD) and is completed when a payment was not applied correctly.
Risk Radar
Scan points- 1Ensure you correctly specify the Tax form and the Tax period ending for your deposit.
- 2Filing without updating the Name or Taxpayer Identification Number correctly on Form 15108.
- 3Not indicating where you want the payment applied (Tax form/period).
- 4Omitting the date of the original deposit from the correction request.
- 5Providing an incorrect City, State, or ZIP code for mailing purposes.
Plain English
This form allows you to tell the IRS that a tax payment you made did not go toward the right thing. You use it when the IRS has incorrectly applied your money or if you need to change other details about your deposit. By filing Form 15108, you guide the agency on where that specific payment should be credited.
Submission Date
- Filing date: 2025-08-27 22:10:18
- 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 already submitted payment was not applied correctly by the Internal Revenue Service.
- Do not use Form 15108 when you are making a new tax deposit; complete this form only for corrections to existing deposits.
- Check no other specific form number is mentioned in the source, but reference the attached notice if it indicates another necessary form.
Form selector
Use this form or another form?
Payment was applied incorrectly
The form specifically corrects a Federal Tax Deposit (FTD) payment.
✓ Confirm this form is used for correction, not initial deposit.
Address on the notice is outdated
This form allows taxpayers to change their Name, Address, City, State, and ZIP code.
✓ Ensure all contact information matches current records.
Need to specify payment application details
The form requires indicating which Tax form and what Tax period ending the payment should apply to.
✓ Verify the exact tax form number and end date listed on your notice.
Deadline or filing window
The official source does not state a specific deadline trigger event. However, if a payment was applied incorrectly, completion of Form 15108 is required to correct that application. No extension details are provided in this excerpt.
Checklist
What you need before filling it out
Name
Taxpayer's full name · Section for Name
Taxpayer Identification Number
The taxpayer's assigned ID number · Section following Name
Address, City, State, ZIP code
Current mailing address details · Fields provided on Form 15108
Indicate Where Payment Applied
Tax form and corresponding tax period ending date · Section titled 'Indicate Where You Want Your Payment Applied'
Primary/Secondary Phone Numbers
Contact phone numbers and preferred call times (a.m./p.m.) · Dedicated fields on Form 15108
Before you submit
- 1Verify the form is dated December 2017.
- 2Ensure the Catalog Number reads 69802S.
- 3Confirm all contact information (Name, Address, Phone) accurately reflects current details.
- 4Indicate precisely which Tax form the payment should be applied to.
- 5Specify the exact Tax period ending date for the deposit correction.
- 6If applicable, ensure both Primary and Secondary telephone numbers are provided with correct time windows.
- 7Mail the completed Form 15108 to the address listed on your attached IRS notice.
How to file this form
- 1Complete all fields on Form 15108, ensuring name, ID number, and contact details are current.
- 2Specify exactly which Tax form should receive the payment correction.
- 3Indicate the precise Tax period ending date to which the deposit belongs.
- 4Sign the completed Form 15108 (signing is implied by completion).
- 5Mail the signed Form 15108 to the address provided on your IRS notice, and retain a copy for proof of filing.
Known limitations
- 1Form 15108 is used when a payment was not applied correctly.
- 2The form must be completed and mailed to the address listed on the attached notice if it is being used for correction.
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 15108 is December 2017 (12-2017). The source does not point to a page listing the latest information, but it provides the specific revision date.
What changed or needs a fresh check
- Edition date — confirm it reads December 2017 (12-2017).
- Catalog Number — confirm it is 69802S.
- Mailing address — confirm the specific mailing address is listed on the attached notice.
- Signature — confirmation of signature is not explicitly detailed in this excerpt, but signing is required to submit.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 15108 after mailing it.
- 2The form must be mailed to the address provided on the attached notice (the specific address is not listed in the excerpt).
- 3If the filer's address has changed, changes must be made on Form 15108 itself.
Sources
- SRCForm 15108's official title is Correction to Your Federal Tax Deposit (FTD) [Form p.1]
- SRCThe revision date for Form 15108 is December 2017 [Form p.1]
- SRCThe form must be mailed to the address on the attached notice if it is used for correction [Form p.1]
- SRCFiler information includes Name, Taxpayer Identification Number, Address, City, State, and ZIP code [Form p.1]
- SRCContact details include Primary telephone number (with best time a.m./p.m.) and Secondary telephone number (with best time a.m./p.m.) [Form p.1]
- SRCThe filer must indicate where the payment is being applied by selecting from fields for 'Tax form' and 'Tax period ending' [Form p.1]
Common confusion points
What if my payment was applied correctly but I need to change my contact info?
The form allows for changes to Name, Address, City, State, ZIP code, and phone numbers.
→ Confirm the address/phone fields are updated before mailing Form 15108.
How do I tell IRS exactly where my payment should go?
The filer must indicate where they want their payment applied using specific lines on Form 15108.
→ Ensure the 'Tax form' and 'Tax period ending' fields match the intended application.
What if I don't have an attached notice?
The source states to mail the completed Form 15108 to 'the address on the attached notice'.
→ If no notice is present, use the general mailing address for IRS Form 15108.
What if I only need to change my name?
Name is one of several fields available for correction on Form 15108.
→ Ensure the Name field is updated and verify all other required fields are complete.
Do I need to fill out everything if only my ZIP code changed?
The form allows for changes to multiple pieces of information (Name, Address, Phone numbers) simultaneously.
→ Fill in all fields that are changing or confirm the existing data is correct.
What if I want my payment applied to a tax period that ended last year?
The form includes a field for 'Tax period ending' which accommodates past periods.
→ Verify the date entered in the 'Tax period ending' field matches the intended filing year/period.
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 (This form is used when a deposit application went wrong)
Questions about IRS Form 15108
What is IRS Form 15108 used for?
This form allows you to tell the IRS that a tax payment you made did not go toward the right thing. You use it when the IRS has incorrectly applied your money or if you need to change other details about your deposit. By filing Form 15108, you guide the agency on where that specific payment should be credited.
Who must file IRS Form 15108?
Anyone who made a tax payment but believes it was not applied correctly must complete Form 15108.
What information does IRS Form 15108 require?
The form collects information such as your Name and Taxpayer Identification Number, along with details on where you want the payment applied. Specifically, it asks for the Tax form and the Tax period ending date related to the deposit.
Where do I file IRS Form 15108?
The user must mail Form 15108 to the address provided on the attached notice that accompanies the original tax deposit notification. The form does not specify an e-file location, requiring mailing to the listed address.
How do I complete IRS Form 15108?
First, the filer must complete all personal identification details at the top of Form 15108. Next, they must indicate exactly where the payment should be applied by filling in the Tax form and the Tax period ending date. The form requires a signature (implied by mailing to the address on the notice) to finalize the correction.
What happens if IRS Form 15108 is filed incorrectly?
If a payment was not applied correctly and this form is not completed, the IRS may apply the payment incorrectly.
What if my payment was applied correctly but I need to change my contact info?
The form allows for changes to Name, Address, City, State, ZIP code, and phone numbers. Confirm the address/phone fields are updated before mailing Form 15108.
How do I tell IRS exactly where my payment should go?
The filer must indicate where they want their payment applied using specific lines on Form 15108. Ensure the 'Tax form' and 'Tax period ending' fields match the intended application.
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