This section explains what happens if you are unable to pay your bill in full. If you cannot pay your tax bill in full, we will analyze your ability to pay and then to try to find the best way for you to pay the bill. You may choose to pay your bill by VISA or MASTERCARD.
We will consider different methods of payment, such as paying in installments. Our Installment Section's telephone number is (302) 577-8586.
NOTE: The first part of this section applies primarily to paying your bill in full. However, many of the procedures also apply to businesses. The last part of this section explains the rules that apply only to businesses and payment of Withholding, Gross Receipts, and/or Corporate Income Taxes.
When you pay your tax bill or send us correspondence, please do the following:
Include a copy of the most recent tax bill; Write your taxpayer identification number (social security number or employer identification number as appropriate) on your check; and enclose your payment if you owe tax.
If You Can Pay Only Part Of Your Bill
If you cannot pay your bill in full, you should pay as much as you can and immediately write us or call our installment line at (302) 577-8586. Whenever you write, be sure to enclose a copy of your tax bill, and on your letter, print your name, taxpayer identification number, and the tax period shown on your bill.
After we receive your letter, we will find the best way for you to pay your tax bill.
1) We may ask you to complete a Collection Information Statement. We use this form to review your financial condition to determine how you can pay the amount due.
2) We may ask you to sell or mortgage any assets to secure funds to pay the taxes. We may ask you to secure a commercial loan if we determine that you are able to do so. A benefit of obtaining a loan is that you will avoid penalties and interest that we will continue to charge on your unpaid balance until all tax, penalties, and interest are paid.
3) We may take enforced collection action, such as issuing a warrant on your bank account or your wages, or take your other income or assets if you neglect or refuse to pay or make other arrangements to satisfy your tax bill in full.