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Official form guide
Form 8546: Claim for Reimbursement of Bank Charges
Internal Revenue Service Form 8546 is used to claim reimbursement for bank charges resulting from an erroneous levy, a lost check, or a Direct Debit Installment Agreement processing error. Claims must be filed within one year after accrual of the expense.
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IRS Form 8546 - Claim for Reimbursement of Bank Charges
Internal Revenue Service Form 8546 is used to claim reimbursement for bank charges resulting from an erroneous levy, a lost check, or a Direct Debit Installment Agreement processing error. Claims must be filed within one year after accrual of the expense.
Risk Radar
Scan points- 1Failure to file Form 8546 within one year after accrual of the expense may invalidate the claim.
- 2Filing without specifying which category applies (erroneous levy, lost check, or DDIA error).
- 3Omitting required banking details in items 6 through 10 if payment by EFT is desired.
- 4Submitting the claim to an address that did not serve the original levy or payment.
- 5Failing to have all owners sign the form for a joint bank account.
Plain English
This form allows taxpayers to recover money spent on bank charges when the IRS makes an error regarding payments. You file it if the agency wrongly levied funds, lost a payment check, or processed your installment agreement incorrectly. Submitting this claim requires detailed personal and banking information.
Submission Date
- Filing date: 2024-12-04 22:11:23
- 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 claiming reimbursement for bank charges resulting from an erroneous IRS levy, stopping payment on a check the IRS lost or misplaced, or a Direct Debit Installment Agreement (DDIA) processing error by the Service.
- Do not use it when seeking reimbursement for bank charges caused by reasons other than those listed in the official source.
- Check no other specific form number; however, claims are governed by Title 31 USC 3723.
Form selector
Use this form or another form?
If claiming a DDIA processing error
The claim must be made using this form because it is the only mechanism specified for reimbursement of bank charges related to a Direct Debit Installment Agreement (DDIA) processing error on the part of the Service.
✓ Confirm that all blocks are completed, writing "NONE" if a block does not apply.
If making an erroneous levy claim
This form is required because it specifically tracks and documents bank charges resulting from an alleged erroneous IRS levy.
✓ Ensure you include a copy of the original levy as supporting documentation.
For statutory basis of claim
The source references this statute, which authorizes the solicitation of information for making claims on Form 8546.
✓ Verify that your claim falls under the scope authorized by this title.
Deadline or filing window
Claims must be filed with the District Director or Service Center Director within one year after accrual of the expense. The source does not specify any extensions for this filing window.
Checklist
What you need before filling it out
Claim amount
The total bank charges being claimed · Found in: Form p.1, Item 4
Supporting documentation
Bank statements and correspondence showing the bank charges · Found in: Form p.2
Deadline for filing
Within one year of the date the claim accrues · Found in: Form p.2
Joint account signature requirement
For DDIA processing errors, both spouses must sign · Found in: Form p.2
Penalty for fraud
$2,000 plus double the amount of damages sustained by the United States · Found in: Form p.1
Before you submit
- 1Verify that the claim for reimbursement relates only to an erroneous levy, stopping payment on a check lost or misplaced by the IRS, or a Direct Debit Installment Agreement processing error.
- 2Confirm all required blocks are completed and write "NONE" in any section that does not apply.
- 3If filing for a joint bank account or a joint return, ensure every owner signs Form 8546 as a claimant (Source: [Form p.2] If the bank account involved is a joint account, each owner on the account must sign...)
- 4Confirm the amount claimed covers only bank charges resulting from one of the three specified incidents (Source: [Form p.1] Certification I certify that the amount of my claim covers only bank charges which resulted from either an erroneous IRS levy...).
- 5If requesting payment by Electronic Funds Transfer (EFT), confirm items 6 through 10 contain accurate name, ABA number, and bank account information.
- 6Confirm the claimant's signature and the date of claim are recorded in item 13 (Source: [Form p.1] Certification I certify that the amount... 13. Signature of claimants).
- 7Submit Form 8546 to the IRS office that served the levy, the address of the office that misplaced the payment, or the address used to file your tax return for Direct Debit Installment Agreement Request.
- 8If a secondary claimant exists (e.g., joint bank account), confirm their signature and date are recorded in items 15 and 16.
How to file this form
- 1Complete Form 8546 by providing all required personal information, including the amount of claim and EFT details (if applicable).
- 2Gather supporting documents, which must include bank statements and correspondence showing the charges and the IRS error.
- 3Sign the form, ensuring that both spouses sign if the claim relates to a Direct Debit Installment Agreement (DDIA) processing error on a joint return.
- 4Submit Form 8546 and all documentation to the specific IRS office that served the levy, misplaced payment, or was used for filing the tax return.
Known limitations
- 1Form 8546 is used only for reimbursement of bank charges related to an erroneous levy, stopping payment on a check lost or misplaced by the IRS, or a Direct Debit Installment Agreement (DDIA) processing error from the Service.
- 2Claims must be submitted within one year of the date the claim accrues.
- 3The amount claimed is limited to $1,000.
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 8546 is Revision 11-2024, dated November 2024. The official source does not indicate any changes from a previous revision.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2024.
- Fee — Not stated in the official source.
- Mailing address — The submission location depends on the type of error (e.g., IRS office that served the levy, the office that misplaced the payment, or the tax return filing address).
- Signature — Claimants must sign Form 8546; for joint accounts involving DDIA processing errors, both spouses must sign.
Quick Facts
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After you file
- 1Submit the form to the IRS office that served the levy, the office that misplaced payment, or the address used to file your tax return for Direct Debit Installment Agreement Request.
- 2Attach verification of the amount claimed and any documentation explaining or acknowledging the IRS error.
- 3Include a copy of the levy if the charges resulted from an erroneous levy.
- 4Provide records showing the bank charges, the request for replacement of a lost or misplaced check, or the DDIA processing error.
- 5Support all claims with records that include bank statements and correspondence.
- 6If IRS approves the claim, payment can be sent by electronic funds transfer (EFT) or by check.
Sources
- SRCInstructions p.1 — Submit this form to the address of the IRS office which served the levy, the address of the office that misplaced the payment or the address that you used to file your tax return for Direct Debit Installment Agreement Request.
- SRCForm p.2 — Use this form only for reimbursement of bank charges for: 1. an erroneous levy, or 2. stopping payment on a check that the IRS lost or misplaced. 3. Direct Debit Installment Agreement (DDIA) processing error on the part of the Service.
- SRCForm p.2 — Claims must be made within one year of the date the claim accrues and are limited to $1,000.
- SRCForm p.2 — Records supporting your claim must include bank statements and correspondence.
- SRCForm p.2 — For joint accounts, each owner on the account must sign the Form 8546 as a claimant for erroneous levy. DDIA processing error claims on joint returns also require signature of both spouses.
- SRCForm p.2 — If you want payment by EFT, bank information in items 6 through 10 is needed; if not completed, a check will be sent.
Common confusion points
Who must sign Form 8546 if it is a joint account?
For an erroneous levy, each owner on the account must sign; for DDIA processing error claims, both spouses must sign.
→ If filing for an erroneous levy on a joint account, ensure all owners sign. For DDIA errors, confirm both spouses have signed.
What happens if I cannot physically file the claim?
An authorized agent or legal representative can submit and sign the form for the claimant if they are disabled, deceased, or due to another acceptable reason.
→ If you require representation, confirm that the filing individual is an authorized agent or legal representative.
What do I need to do if my bank account isn't a checking account?
To process payment by EFT, the American Bankers Association (ABA) number is needed; if you lack a checking account, ask your bank for its ABA number.
→ If filing via EFT, confirm that items 6 through 10 are fully completed, including the ABA number.
Where should I send this form?
The submission address depends on the claim type: use the IRS office that issued the levy, the office that misplaced payment, or the address used to file your tax return for Direct Debit Installment Agreement Request.
→ Verify that the mailing address matches the location associated with the specific error (levy, lost check, or DDIA filing).
What if I don't have a checking account?
The ABA number is required for EFT payment. If you do not complete items 6 through 10, the IRS will send a check instead.
→ If your bank information is incomplete (items 6-10), expect to receive reimbursement via paper check.
What are the specific requirements for a DDIA processing error claim?
The Service must have failed to act timely or taken an incorrect action, and the taxpayer must not have contributed to the compounding of the error.
→ Confirm that all three criteria—failure by Service, no contribution by taxpayer, and timely response from taxpayer prior to error—are met.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A levy may cause bank charges, requiring this form 8546 for reimbursement.
Questions about IRS Form 8546
What is IRS Form 8546 used for?
This form allows taxpayers to recover money spent on bank charges when the IRS makes an error regarding payments. You file it if the agency wrongly levied funds, lost a payment check, or processed your installment agreement incorrectly. Submitting this claim requires detailed personal and banking information.
Who must file IRS Form 8546?
The claimant must sign Form 8546. If the account involved is joint, each owner on the account must sign for an erroneous levy. An authorized agent or legal representative can file if the claimant cannot due to death, disability, or other acceptable reason.
What information does IRS Form 8546 require?
The form collects the claimant's name and address, banking details via Electronic Funds Transfer (EFT) Information, a description of the claim, and required signatures and dates. The filing must certify that the charges resulted only from an erroneous IRS levy, DDIA processing error, or lost/misplaced check.
When is IRS Form 8546 due?
Claims must be filed with the District Director or Service Center Director within one year after accrual of the expense.
Where do I file IRS Form 8546?
Submit Form 8546 to the address of the IRS office which served the levy, the address of the office that misplaced the payment, or the address used to file your tax return for Direct Debit Installment Agreement Request.
How do I complete IRS Form 8546?
Complete all required blocks and provide banking information in items 6 through 10. The claimant must sign item 13 certifying that the charges resulted from one of the three specified IRS errors. If it is a joint account or return, additional signatures are required for secondary claimants (items 15-16).
What happens if IRS Form 8546 is filed incorrectly?
If presenting a fraudulent claim, the claimant shall be liable to the United States for $2,000 plus double the amount of damages sustained by the United States.
Who must sign Form 8546 if it is a joint account?
For an erroneous levy, each owner on the account must sign; for DDIA processing error claims, both spouses must sign. If filing for an erroneous levy on a joint account, ensure all owners sign. For DDIA errors, confirm both spouses have signed.
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