IRS Form 15104 – Status of the Taxpayer Levy – If you’re an employer who received IRS Notice LP59 (or a related levy notice), you may need to file IRS Form 15104, officially titled Status of the Taxpayer Levy. This short one-page form helps employers quickly report to the IRS whether they have already paid the levied amount, owe nothing to the taxpayer, or no longer employ the individual.
Filing it correctly and on time protects your business from personal liability and penalties. Below is the most up-to-date, IRS-sourced information (Form 15104 Rev. June 2017 remains the current version as of February 2026).
What Is IRS Form 15104?
Form 15104 is an IRS information return used exclusively by employers (or other payers) in response to a federal tax levy on a taxpayer’s wages, salary, or other payments.
It allows you to certify one of three situations:
- You have already mailed the required levy amount to the IRS.
- You do not owe the taxpayer any money.
- You no longer employ the taxpayer (and can provide forwarding information).
Catalog Number: 69798V
Revision Date: June 2017
Official PDF Download: https://www.irs.gov/pub/irs-pdf/f15104.pdf
(Spanish version: Form 15104 (SP) also available on IRS.gov)
Who Needs to File IRS Form 15104?
You must use this form if you receive IRS Notice LP59 (“You must send us the amount you owe [Taxpayer Name]”) and:
- You already sent the full levy amount, or
- You have no current or past-due obligations to the named taxpayer.
Employers are the primary recipients because levies on wages/salary are common. The IRS sends the original levy notice first, then follows up with LP59 if they receive no response.
How Form 15104 Fits Into the IRS Levy Process (LP59 Notice)?
According to the official IRS page on LP59 notices:
“If you already paid the amount owed in full or have no obligations with the taxpayer(s) listed on your LP59 notice, complete and mail Form 15104 within 30 days…”
You must also detach and return the notice stub at the bottom of the LP59 with your completed Form 15104 in the pre-addressed envelope provided.
Step-by-Step Instructions: How to Fill Out IRS Form 15104?
The form is simple and takes only a few minutes. Here’s exactly what to do (based on the official PDF):
- Top Section – Identification
- Employer’s name
- Employer Identification Number (EIN)
- Taxpayer’s full name
- Taxpayer’s Social Security Number (SSN)
- Check the appropriate box and complete the matching section:
☐ Part 1 – “We sent the amount to you”
Enter:- Date you mailed the payment
- Amount mailed
- Address you mailed it to (usually the IRS address on the original levy)
☐ Part 2 – “We don’t owe this taxpayer any money”
Provide a clear explanation (e.g., “Taxpayer terminated employment on [date] and was paid in full through final paycheck” or “No wages owed – independent contractor paid via 1099 with no outstanding balance”).☐ Part 3 – “We no longer employ this taxpayer”
Provide:- Taxpayer’s last known home address
- Telephone number
- Name and address of current employer (if known)
- Any other helpful information to locate the taxpayer
- Sign and Date the form (signature is required).
No attachments are needed in most cases.
Where and How to Submit Form 15104?
- Preferred method: Mail the completed form plus the detached LP59 notice stub in the enclosed envelope provided with your LP59 notice.
- Deadline: Within 30 days of the date printed on the LP59 notice.
- Alternative: You can call the phone number listed on the attached letter and provide the information verbally instead of mailing the form.
Keep a copy for your records.
Important Deadlines & Consequences of Not Responding
- Respond within 30 days of the LP59 date.
- Failure to respond may make you personally liable for the lesser of:
- The tax the taxpayer owes, or
- The amount you owe the taxpayer.
- Plus a 50% penalty under Internal Revenue Code Section 6332.
The IRS emphasizes: “If we don’t hear from you within 30 days, you may be personally liable…”
Frequently Asked Questions (FAQ)
- Q: Can I fill out Form 15104 online?
A: No official online fillable version exists for submission (as of 2026), but the PDF is fillable in Adobe Acrobat. Print, sign, and mail it. - Q: What if I partially paid the levy?
A: Use the original levy instructions (usually Part 3 on the back of the first notice) and continue sending payments. Form 15104 is only for “already paid in full” or “owe nothing.” - Q: Do I still give the taxpayer their copy of the levy notice?
A: Yes – keep Part 2 for your records and give the taxpayer their copy within 2 business days, regardless of whether you file Form 15104. - Q: Is there a Spanish version?
A: Yes – Form 15104 (SP) – “Estado del Embargo del Contribuyente.” - Q: Where can I get help?
Call the toll-free number on your LP59 notice or consult Publication 4528 (Federal Tax Levy Process) for more details.
Final Tips for Employers
- Act quickly — the 30-day clock is strict.
- Keep excellent records of all levy-related payments and correspondence.
- If you believe the levy is wrongful, review IRS Publication 4528 for how to file a claim.
Direct Download:
IRS Form 15104 PDF – Status of the Taxpayer Levy
Related IRS Resource:
Understanding Your LP59 Notice
This guide is based entirely on current official IRS publications and forms (last verified February 2026). Always use the latest PDF from IRS.gov and consult a tax professional or call the number on your notice if your situation is complex. Filing Form 15104 promptly is the fastest way to close out an IRS levy and protect your business.