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Official form guide
Form 15108: Correction to Your Federal Tax Deposit (FTD)
Internal Revenue Service Form 15108 is a Correction to Your Federal Tax Deposit (FTD) used when a tax payment was applied to the wrong form or period; taxpayers fill it and mail it to the address on the attached notice.
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IRS Form 15108 - Correction to Your Federal Tax Deposit (FTD)
Internal Revenue Service Form 15108 is a Correction to Your Federal Tax Deposit (FTD) used when a tax payment was applied to the wrong form or period; taxpayers fill it and mail it to the address on the attached notice.
Risk Radar
Scan points- 1Omitting the ‘Where You Want Your Payment Applied’ details can leave the payment misapplied.
- 2Leaving the Name field blank, which prevents the IRS from identifying the taxpayer.
- 3Leaving the Taxpayer Identification Number field blank, causing the form to be rejected.
- 4Omitting the full mailing address, so the IRS cannot contact the filer.
- 5Not providing a primary telephone number, limiting IRS follow‑up options.
Plain English
This form lets a taxpayer tell the IRS how a federal tax deposit should be re‑applied if it was placed on the wrong tax form or period. You provide your contact information and specify the correct tax form and period for the payment. Then you mail the completed form to the address shown on the notice.
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 the IRS did not apply your payment correctly.
Form selector
Use this form or another form?
Payment applied to wrong tax form
Corrects misallocation of the deposit
✓ Confirm the payment date and amount
Payment applied to wrong tax period
Reassigns the deposit to the proper period
✓ Verify the tax period ending listed
Address change after payment
Updates contact information for future notices
✓ Ensure the new address is complete
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name
Legal name of the taxpayer · Form 15108 field "Name"
Taxpayer Identification Number
SSN or EIN as on tax return · Form 15108 field "Taxpayer Identification Number"
Address
Current mailing address · Form 15108 fields "Address, City, State, ZIP code"
Primary telephone number
Contact phone number · Form 15108 field "Primary telephone number"
Indicate where you want your payment applied
Tax form and period ending · Form 15108 section "I want my payment of dated applied to"
Before you submit
- 1Verify the name matches the taxpayer’s official records
- 2Enter the Taxpayer Identification Number exactly as shown on the tax return
- 3Confirm the address, city, state, and ZIP code are current
- 4Provide a primary telephone number and best time to call
- 5If needed, add a secondary telephone number and best time to call
- 6Specify the correct tax form for payment application
- 7Enter the correct tax period ending for the payment
How to file this form
- 1Complete all required fields on Form 15108
- 2Attach any IRS notice that lists the address for mailing
- 3Mail the completed form to the address indicated on the attached notice
- 4Keep a copy of the mailed form and notice for your records
Known limitations
- 1The form’s edition date reads December 2017; you should confirm a newer version is not available before submitting.
- 2Fee information is not stated in the official source; you must verify any applicable fees on the IRS website.
- 3The mailing address for Form 15108 is not stated in the official source; you need to use the address printed on your IRS notice.
- 4Signature requirements are not stated in the official source; you should check the form instructions or IRS guidance to confirm if a signature is 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->Form 15108 (December 2017) is the current edition shown in the source. The source does not indicate a later revision or a "latest information" page.
What changed or needs a fresh check
- Edition date — confirm the form shows December 2017
- 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
- 1After mailing Form 15108, retain a copy of the completed form and any supporting documents for your records.
- 2If you do not receive a confirmation within the expected period, contact the IRS using the phone number on the notice.
- 3Before filing another correction, verify that the original payment has been correctly re‑applied by reviewing your next IRS account transcript.
Sources
- SRCForm p.1 — Catalog Number 69802S
- SRCForm p.1 — Form number 15108 (December 2017)
- SRCForm p.1 — Official title "Correction to Your Federal Tax Deposit (FTD)"
- SRCForm p.1 — Instruction: "If we didn't apply the payment correctly, complete this form and mail it to us at the address on the attached notice."
- SRCForm p.1 — Contact information fields include Name, Taxpayer Identification Number, Address, City, State, ZIP code, Primary telephone number, Best time to call, Secondary telephone number, Best time to call.
- SRCForm p.1 — Payment application section: "I want my payment of dated applied to: Tax form Tax period ending"
Questions about IRS Form 15108
What is IRS Form 15108 used for?
This form lets a taxpayer tell the IRS how a federal tax deposit should be re‑applied if it was placed on the wrong tax form or period. You provide your contact information and specify the correct tax form and period for the payment. Then you mail the completed form to the address shown on the notice.
What information does IRS Form 15108 require?
The form collects the filer’s Name, Taxpayer Identification Number, mailing Address, Primary and Secondary telephone numbers, and the ‘Where You Want Your Payment Applied’ details, including the tax form and tax period ending.
Where do I file IRS Form 15108?
Mail the completed Form 15108 to the address printed on the attached IRS notice.
How do I complete IRS Form 15108?
Enter your name, taxpayer identification number, and full mailing address in the contact section. Provide a primary telephone number and, if desired, a secondary number. In the payment‑application section, indicate the tax form and the tax period ending to which the payment should be applied. After completing all fields, mail the form to the address shown on the attached notice.
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