IRS Form 8546: Claim for Reimbursement of Bank Charges

Enter the name and address of the claimants in box 1, with the address (number, street), city, state and ZIP code.

Enter the telephone number (including area code) in box 2, the best time to call in box 3 and the amount of claim in box 4.

Enter the social security or employer identification number in box 5. Disclosure is voluntary. Omission may delay your claim or prevent locating your records.

If you want payment of your claim by EFT, the bank information in items 6 through 10 is needed.

Enter the name(s) on the bank account in box 6, the American Bankers Association (ABA) number in box 7, the bank name and address in box 8 and the bank account number in box 9.

In box 10, mark the type of account: Checking or Savings.

The American Bankers Association (ABA) number (item 7) is the first nine digits in the number at the bottom of your checks. If you have no checking account, ask your bank what its ABA number is.

If IRS approves your claim, the money can be sent to your bank by electronic funds transfer (EFT), or we can send you a check. Payment by EFT will be faster, safer, and more convenient for you.

If you do not complete items 6 through 10, a check will be sent to you.

In box 11, mark what you are filing a claim for reimbursement of bank charges: an erroneous levy, stopping payment on a check that the IRS lost or misplaced, or Direct Debit Installment Agreement (DDIA) processing error on the part of the Service.

In box 12, Description of claim, state the circumstances which resulted in the loss for which you are claiming reimbursement.

By signing you certify that the amount of your claim covers only bank charges which resulted from either an erroneous IRS levy, processing error by the Service for a Direct Debit Installment Agreement or having to stop payment on a check which was lost or misplaced by the IRS. You also agree to accept this amount in full satisfaction and final settlement of this incident.

Sign box 13, Signature of claimants (this signature should be used in all future correspondence), and enter the date of claim in box 14.

Box 15, Signature of secondary claimant, is for a joint bank account or return; enter the date of claim in box 16.

(1) The Service acknowledges the levy was erroneous. (2) The taxpayers must not have contributed to the continuation or compounding of the error. (3) Prior to the levy, the taxpayer did not refuse (either orally or in writing) to timely respond to Service inquiries or provide information relevant to the liability for which the levy was made. These criteria must be present in all erroneous levy cases.

(1) The Service acknowledges it lost or misplaced the check during processing. (2) The Service asks the taxpayer for a replacement of the payment. (3) The Service is satisfied that the replacement payment has been received. These criteria must be present in all lost check cases.

(1) The Service failed to act timely, took an incorrect or improper action, or a systemic failure caused the bank fees. (2) The taxpayer must not have contributed to the continuation or compounding of the error that caused the bank fees. (3) Prior to the processing error, the taxpayer did not refuse (either orally or in writing) to timely respond to the Service's inquiries or provide sufficient information for the DDIA processing change to be made. These criteria must be present in all DDIA processing error cases.

Claims must be made within one year of the date the claim accrues and are limited to $1,000 (checked October 22, 2026).

Use additional sheet(s) if necessary. 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.

Civil Penalty for Presenting Fraudulent Claim or Making False Statements: the claimant shall be liable to the United States for the sum of $2,000 plus double the amount of damages sustained by the United States (checked October 22, 2026). Fine of not more than $10,000 or imprisonment for not more than 5 years or both (checked October 22, 2026).

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, or 3. Direct Debit Installment Agreement (DDIA) processing error on the part of the Service.