IRS Form 13287 – In the complex world of tax payments, issues with bank-processed deposits can lead to unexpected penalties from the Internal Revenue Service (IRS). If you’ve encountered a delay in your Federal Tax Deposit (FTD) due to a bank’s handling, IRS Form 13287—Bank Payment Problem Identification—could be your key to resolving the problem and potentially avoiding or abating failure to deposit (FTD) penalties. This SEO-optimized guide breaks down everything you need to know about Form 13287, including its purpose, usage, filling instructions, and submission process. We’ll draw from official IRS resources to ensure accuracy and provide a direct download link for convenience.
What Is IRS Form 13287?
IRS Form 13287 is a specialized document designed to identify and document delays or errors in bank-processed tax payments, specifically Federal Tax Deposits (FTDs). Its primary purpose is to allow banks to acknowledge responsibility for any mishandling of a taxpayer’s timely submitted payment instructions, which can result in the IRS relieving the taxpayer of associated penalties. This form is particularly relevant in cases where a bank fails to forward a payment to the U.S. Treasury on time, despite the taxpayer providing proper and timely instructions.
According to IRS guidelines, the form serves as backup evidence when a taxpayer claims a bank-related delay caused an FTD penalty under IRC 6656. It’s not for general tax disputes but specifically for bank-induced payment problems. The form was last revised in January 2026, reflecting the IRS’s ongoing updates to tax procedures.
When Should You Use IRS Form 13287?
You should use Form 13287 if you’ve received a notice from the IRS about an FTD penalty due to a late or mishandled deposit, and you believe the issue stems from your bank’s error. Common scenarios include:
- Delays in transmitting electronic funds transfers (EFTs) via systems like EFTPS (Electronic Federal Tax Payment System).
- Problems with ACH debits or credits where the bank had sufficient funds but failed to process the payment promptly.
- Instances where the bank did not forward the payment within the required timeframe, leading to penalties despite your timely action.
The form is tied to the IRS’s Failure to Deposit Penalty framework, where penalties can range from 2% to 15% depending on the delay’s severity. However, it’s not applicable for third-party payroll processor errors, as those entities aren’t authorized depositaries and don’t relieve you of liability. If the bank accepts responsibility via the form, the Federal Reserve Board (FRB) may charge the bank for the loss of funds, shifting the burden away from you.
Note that for relief, the deposit must have been timely received by the bank with proper instructions. If the bank doesn’t complete the form or accept responsibility, you’ll need to establish reasonable cause for penalty abatement separately.
Step-by-Step Guide: How to Fill Out IRS Form 13287
Filling out Form 13287 involves contributions from both the bank and the IRS, but as a taxpayer, you’ll typically initiate the process by providing the form to your bank. The form is divided into two main sections: Section I (completed by the bank) and Section II (completed by the IRS). Here’s a breakdown based on official instructions:
Section I: Information Supplied by the Bank
- Part 1: Taxpayer Information (Items 1–4)
Enter your Taxpayer Identification Number (TIN, such as EIN or SSN—but not the bank’s EIN). If multiple TINs are involved, check “Yes” and attach a list. Include the tax form(s) the payment was intended for (if known) and the relevant tax period(s). - Part 2: Bank Information (Items 5–30)
The bank provides its details, including name, Federal Employer Identification Number (FEIN), branch address, ABA (American Bankers Association) number, contact person, and phone/fax. They must detail the number of delayed payments, amounts, payment method (e.g., ACH debit/credit, Fed wire), key dates (e.g., payment request date, transmission date), days late, IRS contact details, explanations for the delay, and whether the issue was discovered within 48 hours. The bank official must sign, authorizing the FRB to charge them if they accept responsibility.
Section II: Information Supplied by the IRS
- Part 3: IRS Information (Items 31–46)
This section is for IRS use only, documenting case history, taxpayer details, correspondence dates, transaction codes (e.g., TC 971 action codes 301–309 for specific issues like EFTPS delays), payment dates, adjustments, and FRB notification.
Tips for Completion:
- Use a separate form for each delayed FTD.
- Attach lists for multiple payments or TINs, including dates, amounts, forms, and periods.
- For EFTPS payments, include proof like bank statements showing the transfer to the U.S. government, trace numbers, and confirmation of sufficient funds.
- The bank must explain any non-compliance with the 48-hour discovery rule.
- Catalog Number: 34294M (Rev. 1-2026).
If you’re unsure, consult the IRS Internal Revenue Manual (IRM) for detailed procedures on securing and processing the form.
How to Submit IRS Form 13287?
Once the bank completes and signs Section I, fax the form to them for verification if needed, then submit it to the IRS. The IRS will fill out Section II and process it through systems like IDRS (Integrated Data Retrieval System). Key steps:
- Obtain the signed form from the bank (they have 30 days to respond if requested by IRS).
- Submit to the IRS via the contact method in your penalty notice (e.g., fax or mail).
- The IRS inputs TC 971 codes to adjust the deposit date and potentially reverse the penalty systemically (for Form 941) or manually (for other forms).
- If approved, the penalty is abated using TC 181 with Penalty Reason Code (PRC) 014 for bank delays.
- Fax a copy to the IRS’s Penalty Policy and Research Group (PPRG) after processing, using designated fax numbers (e.g., Ogden: 855-269-1646).
For pre-return posting issues, the IRS may handle it internally. If denied, you can appeal or provide additional evidence for reasonable cause.
The Penalty Abatement Process with Form 13287
Submitting a completed Form 13287 can lead to full or partial abatement of FTD penalties if the bank accepts responsibility. The IRS recomputes the penalty using tools like FTDPN, overlaying the intended payment date (IPD). Relief isn’t guaranteed—conditions like unreversed transactions and no other same-day deposits must be met.
Other relief options include safe harbor rules (e.g., deposits within 2% or $100 of required), reasonable cause (PRC 062/046 for unbanked taxpayers), or administrative waivers (PRC 043 for first-time depositors). For specific taxes like excise or fuel credits, additional statutory relief may apply.
Download IRS Form 13287
To get started, download the latest version of IRS Form 13287 directly from the official IRS website: https://www.irs.gov/pub/irs-pdf/f13287.pdf. This PDF includes the form and basic instructions. Always use the most current revision (January 2026) to avoid processing delays.
Frequently Asked Questions (FAQs) About IRS Form 13287
What if my bank refuses to sign Form 13287?
If the bank doesn’t accept responsibility, you’ll need to demonstrate reasonable cause to the IRS for penalty relief. Use tools like the Reasonable Cause Assistant (RCA) and provide supporting documentation.
Can Form 13287 be used for non-EFT payments?
Yes, but only for pre-2011 coupon deposits or specific electronic issues. Modern deposits must use EFTPS if your liability exceeds thresholds.
How long does the IRS take to process Form 13287?
Processing varies, but expect monitoring for return posting and potential manual adjustments. Contact the IRS via the number on your notice for status.
Is there a fee for using Form 13287?
No, the form is free, but banks may face FRB charges if they accept responsibility.
For more details, refer to the IRS IRM on FTD penalties or consult a tax professional. This guide is for informational purposes and not tax advice—always verify with the IRS for your specific situation.