Fillable Form IRS 13287

What is Form 13287?

Form 13287, Bank Payment Problem Identification, is an Internal Revenue Service (IRS) form used when a bank delays forwarding a taxpayer’s “timely received with proper instructions” Federal Tax Deposit (FTD) to the U.S. Treasury. If the bank accepts responsibility for the delay, the taxpayer may be relieved of the portion of the FTD penalty pertaining to that payment.

For each delayed FTD payment or issue, FAX a separate IRS Form 13287 and Instructions to the responsible bank for completion and the bank official’s signature. The signed tax form 13287 then becomes the authorization for the Federal Reserve Board (FRB) to charge the bank for the loss of funds to the U.S. Treasury.

How to fill out Form 13287?

Filling out IRS 13287 Form is quick and simple. You can download and print a PDF copy of Form 13287 from the Internal Revenue Service (IRS) website that you can manually complete. But for your convenience, you can also fill out IRS tax form 13287 electronically on PDFRun. By following the instructions below, you can accomplish the form in minutes.

Section I – Information Supplied by Bank

Part 1 – Taxpayer Information

Part 1 is for completion by the responsible bank.

Item 1

Enter the employer identification number (EIN) or social security number (SSN) of the taxpayer.

Do not enter the EIN of the taxpayer’s bank.

Item 2

If multiple TINs (clients) are involved in this issue, indicate this and attach a list to this document. The list should include the clients’ TINs, the deposit dates, the deposit amounts, and the forms and tax periods where the deposit was intended.

Item 3

If known, enter the form number of the account where the deposit was intended. If the payment was submitted for an incorrect number form, notate that form in Item 26.

Item 4

If known, enter the tax period of the account where the deposit was intended. If the payment was submitted for an incorrect tax period, notate that tax period in Item 26.

Part 2 – Bank Information

Part 2 is for completion by the responsible bank.

Item 5

Enter the complete legal name of the responsible bank.

Item 6

Enter the federal employer identification number (FEIN) of the responsible bank.

Item 7

Enter the branch street address of the responsible bank.

Item 8

Enter the branch number of the bank where the problem occurred.

Item 9

Enter the city, state, and ZIP code where the bank is located.

Item 10

Enter the American Banking Association (ABA) number of the responsible bank for the assessment of the cost of funds (or loss of interest).

Item 11

Enter the name and title of the bank’s contact person who can discuss this issue.

Item 12

Enter the telephone number of the responsible bank.

Item 13

Enter the FAX number of the responsible bank.

Item 14

If only one payment was delayed, enter “1” in the space provided. If more than one, enter the total and attach a separate spreadsheet that shows the breakdown by TIN of the individual payment amounts. The list should include the clients’ TINs, the deposit dates, the deposit amounts, and the forms and tax periods where the deposit was intended.

Item 15

Enter the single payment amount or, if multiple payments are involved, enter the total of all delayed payments.

Item 16

Mark the appropriate box of the method of payment. You may select:

• ACH debit
• ACH credit
• Coupon
• Fed wire

Item 17

Enter the date the taxpayer requested the payment to post to their Internal Revenue Service (IRS) account, following the format: MM/DD/YYYY. This is usually the due date.

Explain this further in Item 26.

Item 18

Enter the transmitted date payment.

Item 19

Enter the number of days elapsed between the date the payment should have been posted (intended settlement date) to the taxpayer’s Internal Revenue Service (IRS) account and the date it actually posted (settlement date).

Item 20

Enter the date the Internal Revenue Service (IRS) was first contacted about the issue, following the format: MM/DD/YYYY.

Item 21

Mark the appropriate box of the mode of contact. You may select:

• Phone
• FAX
• Letter

Item 22

Mark the appropriate box if the issue involves multiple payments. You may select:

• Yes (See attached list.)
• No

Item 23

Mark the appropriate box if the deposit was made more than 48 hours after the issue was discovered. You may select:

• No
• Yes (Explain in Item 25.)

Item 24

Mark the appropriate box if the Internal Revenue Service (IRS) was contacted within 48 hours when the problem was discovered. You may select:

• Yes
• No (Explain in Item 25.)

Item 25

Enter the explanation for Items 23 and 24, if any.

Item 26

Enter a brief explanation of why the payment could not be processed as per the request of the taxpayer.

Signature Authorization of Bank Official

By signing, you understand that the financial institution listed above will accept responsibility for the delayed payments.

Item 27

Enter the full name of the representative of the bank.

Item 28

Enter the title describing the representative’s role in the bank.

Item 29

Affix the bank representative’s signature.

Item 30

Enter the date the bank representative signed the form.

Section II – Information Supplied by Internal Revenue Service

Part 3 – IRS Information

Part 3 is for completion by the Internal Revenue Service (IRS).

Item 31

Enter a brief history of any actions or contacts with the responsible bank.

Item 32

Enter a brief history of actions taken to resolve this issue.

Item 33

If the case only involves one TIN, enter the list of the names of the taxpayers or businesses.

Item 34

Enter the date the taxpayer first contacted the Internal Revenue Service (IRS) about this issue, following the format: MM/DD/YYYY.

Item 35

Enter the date the responsible bank completed Form 13287 received at the Internal Revenue Service (IRS), following the format: MM/DD/YYYY.

Item 36

Mark the appropriate box of the method of the taxpayer contact. You may select:

• Phone
• FAX
• Letter

Item 37

For TC971 input, enter “1 – 9” for action codes 301-309. If TC971 cannot be input, prepare Form 8646, Checklist to Identify Delays in Processing Federal Tax Deposits (FTDs).

Item 38

Enter the date the payment was posted to the taxpayer’s Internal Revenue Service (IRS) account, following the format: MM/DD/YYYY.

Item 39

Enter the date the payment should have been posted to the taxpayer’s Internal Revenue Service (IRS) account, following the format: MM/DD/YYYY.

Item 40

Enter any other actions taken in addition to (or in place of) the TC 971.

Item 41

Enter the name of the person who worked the case.

Item 42

Enter that person’s Internal Revenue Service (IRS) contact employee number.

Item 43

Enter that person’s Internal Revenue Service (IRS) contact phone number.

Item 44

Enter the Integrated Data Retrieval System (IDRS) input date, following the format: MM/DD/YYYY.

Item 45

Enter the master file projected 23C posting date, following the format: MM/DD/YYYY.

Item 46

Enter the date information FAXed to the Federal Reserve Board (FRB), following the format: MM/DD/YYYY.