This form contains 40 fields organized into 9 sections. Below is a complete list of every field, its type, and what information is expected.

Field Name Type Description
Business Name and EIN
Business Name Text
Enter the full legal business name or the name shown on the tax return for this taxpayer.
Employer Identification Number (EIN) Number
Enter the business's Employer Identification Number (EIN) issued by the IRS. Fill only if 'Business Name' is filled.
Depends on: Business Name
Contact (Telephone and Email)
Contact Telephone Number Text
Enter the taxpayer's primary contact telephone number, including area code and any extension if applicable.
Email Address Text
Enter the taxpayer's primary email address for contact and correspondence.
DESCRIPTION OF RELIEF REQUESTED (ATTACH ADDITIONAL SHEETS IF NECESSARY)
Relief Requested – Short Summary Text
Provide a brief one-line summary of the specific relief or remedy you are requesting from the court.
Relief Requested – Detailed Description Text
Give a full, detailed explanation of the relief requested, including facts, reasons, and any supporting details or legal basis; attach additional sheets if necessary.
Description of Tax Problem
Estimated Returns Checkbox
Check this box when the tax problem involves issues with estimated tax returns or payments.
Other (Specify Below) Checkbox
Check this box when the tax problem is not listed among the other options and you will specify the issue in the space provided below.
Description of Tax Problem Text
Enter a detailed description of the tax problem, including what happened, relevant tax type(s), tax period(s), key dates, amounts involved, and any other facts or events that explain the issue. Fill only if 'Other (Specify Below)' is 'Yes'.
Depends on: Other (Specify Below)
General
RESET FORM Button
Domicile Checkbox
Check this box if the tax problem you are reporting is related to your domicile or residency status.
Penalty Waiver Checkbox
Check this box if you are requesting a waiver or abatement of penalties related to the tax issue.
Identity Theft Checkbox
Check this box if the tax problem was caused by identity theft affecting your tax account or filings.
Innocent Spouse Checkbox
Check this box if you are seeking innocent spouse relief for liability arising from a joint return.
DescriptionLine1 Text
DescriptionLine2 Text
DescriptionLine3 Text
DescriptionLine4 Text
DescriptionLine15 Text
DescriptionLine6 Text
DescriptionLine7 Text
Description2Line4 Text
Description2Line2 Text
Description2Line3 Text
Description2Line5 Text
Description2Line6 Text
Description2Line7 Text
Description2Line8 Text
Description2Line9 Text
Mailing Address (Street, City, State, ZIP)
Mailing Street Address Text
Enter the taxpayer's current mailing street address, including apartment, suite, or unit number if applicable.
Mailing City Text
Enter the city for the taxpayer's current mailing address.
Mailing State Text
Enter the U.S. state or territory for the mailing address (use the standard two-letter postal abbreviation if space is limited).
Mailing ZIP Code Text
Enter the ZIP Code for the mailing address (5-digit ZIP or ZIP+4, e.g., 12345 or 12345-6789).
Spouse Name and SSN
Spouse's Name (if applicable) Text
Enter the spouse's full legal name exactly as shown on the tax return (first, middle initial if used, and last name).
Spouse's Social Security Number (SSN) Text
Enter the spouse's nine-digit Social Security Number as shown on official documents (include or omit dashes according to the form's instructions). Fill only if 'Spouse's Name (if applicable)' is filled.
Depends on: Spouse's Name (if applicable)
Tax Type and Tax Period(s)
Tax Type Text
Enter the type of tax or tax account involved (for example: Sales Tax, Income Tax, Withholding, Use Tax, or the specific tax account code).
Tax Period(s) Text
Enter the tax period(s) for the issue you are reporting (for example: month/year, quarter/year, or a range of periods such as 01/2024–03/2024).
Taxpayer Name and SSN
Taxpayer Name (as shown on return) Text
Enter the taxpayer's full name exactly as it appears on the tax return.
Social Security Number (SSN) Text
Enter the taxpayer's nine-digit Social Security Number (SSN).
Power of Attorney is in effect Checkbox
Check this box if a Power of Attorney is currently in effect for this taxpayer and you are attaching a copy of Form 2848A.