0325 Publ 6090 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6090.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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A hostage is a U.S. national (a U.S. citizen or legal immigrant) who is unlawfully captured or held against their will by a group not connected to a government, to force a third party to do or not do something in exchange for the release of the person detained. A hostage may also be an individual who is believed to be held by a group that is connected to a government, but that government has not acknowledged holding the individual.

A U.S. national that the U.S. State Department has determined is being unjustly held by a foreign government.

Collection actions, like levy or liens, can be deferred during the time the taxpayer is held hostage or wrongfully detained and for an additional six months after the date the taxpayer is released.

Penalties can be removed during the time the taxpayer is held hostage or is wrongfully detained and for an additional six months after the taxpayer is released.

Call the Hostage Program phone line at 800-908-0368 .

Write to: Internal Revenue Service Attn: CSCO-HWDT 333 W. Pershing Road, Stop 5000 Kansas City, MO 64108-4302

All returning hostages and wrongful detainees should update their contact information with IRS. This can be done by completing Form 8822, Change of Address, and mailing it to:

Dept of the Treasury IRS Center Kansas City, MO 64999-0023

Publication 6090 (3-2025) Catalog Number 95669R Department of the Treasury Internal Revenue Service www.irs.gov