0525 Notc 1459 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/n1459.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Explanation of Unpaid, Deferred Social Security Taxes Reported by Third-Party Payers (TPPs)

Why You Are Receiving This Notice Section 2302 of the CARES Act allowed employers to defer the deposit and payment of the employer portion of social security taxes. The payroll tax deferral period began on 03/27/2020 and ended on 12/31/2020. Employers must timely deposit fifty percent of the eligible deferred amount of tax by 12/31/2021 and deposit the remaining amount of deferred tax by 12/31/2022.

Under section 2302(c)(1) of the CARES Act, common law employers (CLEs) are solely responsible for the payment of any deferred amounts of social security tax if they directed their third-party payer (TPP) (certified professional organization (CPEO) or other TPP that is designated as an agent by submitting Form 2678 or otherwise under the regulations under section 3504) to defer such taxes. The TPPs report all deferred social security taxes on their aggregate Employer’s Tax Return (usually a Form 941), with information specific to each client listed on Schedule R, Allocation Schedule for Aggregate Filers.

A TPP filed an aggregate Employer’s Tax Return and a Schedule R, reporting you deferred social security taxes for the tax period(s) listed on Form 3552. Form 3552 shows the unpaid deferred amount of tax associated with your Tax Identification Number (TIN). The amount due reflects payments you made directly to the TPP, as reported to the IRS by the TPP.

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Notice 1459 (5-2025) Catalog Number 93699L Department of the Treasury Internal Revenue Service www.irs.gov

What you should do now Form 3552, Notice of Tax Due on Federal Tax Return, does not reflect your final balance due because it only includes the unpaid amount of deferred social security tax. You will receive another notice(s) reflecting the unpaid tax, penalties and interest you owe.

You may pay the amount shown on the enclosed Form 3552 either online or by mailing a check or money order with a copy of the Form 3552 to the address listed on the Form 3552. You can pay online now at www.irs.gov/payments. Please note you may receive another notice for the penalties and interest not listed on the enclosed Form 3552, plus any remaining amounts of unpaid tax.

If you disagree with the amount shown on the enclosed Form 3552 If you think that the amount you paid to the TPP has not been properly reported to the IRS, please contact the TPP that reported the deferred social security taxes. The TPP must submit corrected documentation to the IRS with a full explanation of changes in order for the IRS to make any adjustments to your account.

If you made a separate payment under your TIN for the unpaid, deferred tax that has not been applied to the tax period(s) listed on the enclosed Form 3552, then contact the IRS at the number shown on the Form 3552 with your payment information.