How to Document Financial Hardship for a Taxpayer Assistance Request
Explain what is at risk, when it could happen, and how the IRS issue affects your ability to pay.
To document financial hardship for a Taxpayer Advocate Service (TAS) request, connect the unresolved IRS issue to a specific financial consequence. Write down what is at risk, the date it could happen, and the amount needed to prevent it. Then match each fact to a dated record.
Keep tax deadlines separate from hardship dates. A request for TAS assistance does not by itself extend a notice, appeal, or court deadline. Keep following the instructions for each deadline while you seek help.
Show the consequence
Name the essential expense or service at risk.
Show the shortfall
Compare the amount needed by the deadline with what you can pay.
Connect the tax issue
Explain what the IRS still needs to resolve and what you are asking TAS to do.
1. Gather evidence that answers four questions
- What is at risk? Use a dated shutoff notice, rent demand, or other relevant record. A routine bill can show an amount due; a separate notice may show when service will end or another action could occur.
- How much do you need and by when? Record the amount needed to prevent the harm, any payment arrangement, and what you can pay by that date. Keep income or expense records available if requested.
- What is happening with the IRS? Record the tax year, notice number, and unresolved issue. Keep the notice, refund status if relevant, and proof of any reply you already sent.
- What help are you asking for? Summarize earlier contacts and state a specific request, such as checking whether records were matched to the account or reviewing whether expedited handling is available.
Show the shortfall with numbers
A utility notice says $310 must be paid by June 12 to avoid disconnection. You can pay $90 by then, leaving a $220 shortfall. Your federal refund is still under review, and you have proof you sent the IRS the requested records.
Label the shutoff notice Attachment A and the IRS submission confirmation Attachment B. Attachment A supports the amount and date. Attachment B shows that you submitted records. It does not show that the IRS reviewed them. Ask TAS to help identify what remains open and whether the case can be expedited.
Describe the problem and the relief requested
Tax issue: My [refund, account issue, or other matter] for tax year [year] remains unresolved. I contacted the IRS on [dates] and [describe any reply or records you sent].
Financial harm: [Specific consequence] could occur on [date]. I need [amount] by then and can pay [amount], leaving [shortfall]. Attachment A shows [amount, date, and consequence].
Help requested: Please help determine [specific unresolved issue] and whether [specific relief or expedited handling] is available. Attachment B shows [prior IRS contact or submission].
2. Submit the request and track what happens next
- Use current TAS instructions for Form 911. Describe the tax problem, the hardship, and the help you are requesting. Sign and date the form as instructed.
- Keep a labeled set of relevant records ready. Follow TAS directions for submitting sensitive documents and save a copy of what you send.
- Record the submission date and any case reference. If the hardship date or amount changes, update TAS using the instructions you receive.
To ask about eligibility or how to submit your request, call TAS at 877-777-4778.
Frequently asked questions
Do I need an eviction or shutoff notice to ask for help?
Those are examples. Describe the actual harm you face and use records that support it. If you lack a formal notice, explain what you can verify and ask TAS what else it needs.
Should I send every bank statement and bill?
Start with the records that establish the amount, date, and consequence. Keep other records available and follow any request for additional financial information.
Does Form 911 guarantee a refund or stop collection?
No. Form 911 requests assistance. Do not assume filing it releases a refund, pauses collection, or changes a deadline. Ask what action has actually been taken.
Make the urgency easy to verify
Give TAS the tax issue, the amount and date at stake, and a clear request supported by records.