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Informational

IRS LT33 Notice

Your Payment Was Applied and a Balance Remains

A payment landed. It did not clear the account. This notice is the difference.

What is LT33? LT33 tells you a recent payment was applied to your account and that an outstanding balance remains.

What This Notice Means

LT33 tells you a recent payment was applied to your account and that an outstanding balance remains.

It is the notice people are most likely to assume is a mistake, because they paid. The IRS is not disputing the payment — it is saying the payment did not cover the whole balance.

Why You Received This Notice

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    The IRS states your recent payment was applied to your account and there is still an outstanding balance.

Important Deadline

The IRS says to pay the balance in full by the date shown on your notice, to avoid paying more in penalties and interest. It publishes no number of days on this page.

What You Should Do

  • Pay the balance in full by the date shown on your notice.
  • If you do not think you owe additional tax, or believe you paid in full, the IRS names three routes: your Individual Online Account, which it states is not available to business entities; calling the number on the notice for an explanation of the balance; or writing to the address in the "Additional information" section of the notice.
  • If you write, the IRS says you can mail supporting documentation showing you paid in full.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

  • Do NOT assume the notice crossed in the post with your payment. The IRS states the payment WAS applied. What it is telling you is that a balance remains after it.
  • Do NOT expect an online account to help if the balance is a business one. The IRS states the Individual Online Account is not available to business entities.

Frequently Asked Questions

I paid. Why do I still owe?
The IRS states the payment was applied and an outstanding balance remains. That usually means the payment did not cover the whole liability, including penalties and interest added since. If you believe you paid in full, the IRS names your Individual Online Account, the phone number on the notice, and writing to the address on the notice with supporting documentation.
Can I check the balance myself?
The IRS points to your Individual Online Account for additional information about your balance and payment history, and states it is not available for business entities.

Need Help With This Notice?

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Related Notices

LT19The IRS Is Collecting an Unpaid BalanceLT38Collection Notices Are Resuming After the Pandemic SuspensionLT39The Annual Reminder the IRS Is Required by Law to SendCP14Balance Due NoticeCP501Reminder Notice

Recommended Next Steps

  • Compare the payment the notice says it applied against what you actually sent.
  • If they match and you still disagree, the account transcript is where the remaining balance is itemised.
  • If they do not match, the number on the notice is the route the IRS names.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.