A few weeks later, an IRS notice landed with a Federal Tax Deposit penalty, and the client looked at us like, what now. If you have ever been there, Form 13287 is the quiet fix that can save the day, provided the bank takes responsibility and you document the trail correctly.
Plain English, Form 13287 helps the IRS identify a bank‑caused delay in a federal tax deposit so the penalty tied to that delay can be removed when the bank accepts responsibility.
Form 13287 is short, two pages, and officially titled Bank Payment Problem Identification. Page 1 is completed and signed by the bank, not by the taxpayer. Page 2 holds the IRS’s line‑by‑line instructions and internal processing notes. The current revision shows December 2009, and the PDF remains live on IRS.gov as of January 18, 2026.
This form is not a traditional “attach to your return” filing. You use it when a timely, properly instructed federal tax deposit, usually employment taxes paid through EFTPS, was delayed or misprocessed by the bank. The bank fills the form to accept responsibility, the IRS uses it to adjust the account, and in many cases the portion of the FTD penalty tied to that delay is reversed. The Internal Revenue Manual confirms this workflow and even references the form by name.
Key Takeaways
- Form 13287 is a two‑page IRS PDF used when a bank delay caused a late Federal Tax Deposit, often on Form 941 accounts. The bank completes and signs it, not the taxpayer.
- The current revision is December 2009 and it remains available on IRS.gov, which is the safest place to download the form.
- The IRS uses Form 13287 alongside internal transaction codes to correct accounts and, where appropriate, remove the penalty tied to the delay.
- Timing matters. The form asks when the IRS was contacted and whether that happened within 48 hours of discovering the problem, so act quickly.
- This is not attached to your tax return. Treat it as a targeted penalty relief tool in your payroll and treasury playbook.
What Form 13287 Is, And Who Actually Uses It
Think of Form 13287 as a three‑party signal: the taxpayer alerts the IRS that a timely deposit got delayed, the IRS requests bank confirmation using this form, and the bank signs to accept responsibility. The result, when all facts line up, is removal of the penalty portion linked only to the delay. The Internal Revenue Manual calls out Form 13287 by name and explains how the IRS applies it with action codes and adjustments, especially on Form 941 employment tax accounts.
Key point, you, as the business or firm, do not sign this form. A responsible bank official must complete and sign Section I, then the IRS completes Section II as part of its account correction process. The form captures critical details like the payment method, ABA number, the number of days late, an explanation of the issue, and the bank official’s authorization to accept responsibility.
Is The December 2009 PDF Still Valid In 2026
Yes. The IRS still hosts the two‑page PDF on its website, and the IRS forms index lists Form 13287 with a December 2009 revision date. If you are hunting for a safe download, go to IRS.gov and use the official PDF. Third‑party fillers can be handy for typing, however always validate that your copy matches the two‑page IRS layout, including the instruction page.
Quick Snapshot
| What | Why it exists | Who completes it | Where it lives | Attach to a return |
| Form 13287, Bank Payment Problem Identification | To document a bank‑caused delay in a Federal Tax Deposit and enable penalty relief | A bank official signs and accepts responsibility, IRS completes Section II | Official two‑page PDF on IRS.gov | No, used with penalty relief workflow, not with a filed return |
Note for firm owners and controllers, if payroll tax deposits are your world, build a fast path to this form. The difference between a clean reversal and a long, expensive back‑and‑forth often comes down to how quickly your team triggers the bank confirmation and how cleanly you document the timeline.
When To Use Form 13287, And How The Process Usually Flows
You reach for Form 13287 when all three of these are true:
- You instructed a federal tax deposit on time and with correct details.
- The payment reached Treasury late due to a bank error or transmission delay.
- The bank is willing to accept responsibility in writing.
The IRS manual explains that a completed Form 13287 supports internal adjustments, including specific transaction codes that document the issue, and on some accounts systemically reverse the FTD penalty amount tied to the delay. In practice, this shows up most often on quarterly employment tax deposits for Form 941.
Who Does What
- Taxpayer or firm, identify the delay, call the IRS quickly, and request guidance.
- IRS agent, faxes or shares Form 13287 to the bank, or instructs you to route it, then finishes Section II once the bank signs.
- Bank, completes Section I, explains the failure, and an authorized officer signs to accept responsibility.
This flow is built into the form. Section I is labeled Information Supplied by Bank, Section II is Information Supplied by Internal Revenue Service, and the instruction page clarifies the purpose, the timelines, and the fields.
Timing Matters, Watch The 48‑Hour Questions
Two checkboxes ask whether the deposit was made more than 48 hours after the problem was discovered, and whether the IRS was contacted within 48 hours of discovery. Those answers help the IRS evaluate the facts and decide how to resolve the penalty. If your payroll process finds a delay, call the IRS right away, then trigger the bank’s completion of the form the same day.
Inside The Form, What Each Part Captures
The bank provides the taxpayer TIN, intended form and period, full bank identity, ABA number, contact details, payment method, number of days late, and a brief plain‑language explanation of what went wrong. An authorized officer signs to accept responsibility for the delay. The IRS later records how the case was resolved, intended versus actual payment dates, and the internal adjustments it applied.
Field Highlights You Should Know
| Field | What it asks | Practical tip |
| 1–4 | Taxpayer TIN, intended form and period | Match to payroll records, do not use the bank’s EIN in place of the taxpayer TIN |
| 10 | ABA number | The IRS uses this to assess loss of funds to the bank, make sure the responsible bank is identified correctly |
| 14–19 | Counts, amounts, days late | Recreate the exact timeline, use EFTPS timestamps, Fed wire confirmations, or bank logs |
| 23–24 | 48‑hour questions | Document when the issue was discovered, when you called the IRS, and when the deposit posted |
| 26 | Why payment could not be processed as requested | Encourage the bank to use clear, factual phrasing, no vague statements |
| 27–30 | Bank officer identity and signature | Secure a real officer signature, avoid internal routing delays |
Everything you need to interpret the fields appears on page 2 of the IRS PDF. If your team works from a PDF filler, keep page 2 visible while you type to avoid mistakes.
How To Kick Off The Process As A CPA Firm Or Controller
Here is a simple, repeatable method we use when a client flags a bank‑caused delay:
- Confirm it was a bank issue, not a data entry error. Pull the EFTPS receipt, bank confirmation, and payroll system logs.
- Call the IRS to report the delay, capture the call date and name, and ask about next steps.
- Ask the bank to complete and sign Form 13287 the same day. Give them the IRS PDF and a one‑page summary of facts and dates.
- Track completion, then confirm the IRS received the signed form, and monitor the account for the penalty reversal.
The Internal Revenue Manual shows how IRS staff use Form 13287 with Transaction Code 971 action codes 301 through 309, and explains when a penalty on a 941 account will reverse systemically and when it must be adjusted manually. Your part is the clean timeline and a bank signature that accepts responsibility.
Pro tip, keep a standard playbook that lists the bank contacts and preferred escalation path, so you are not chasing signatures on a deadline. That is the difference between a ten‑minute fix and a week of email.
Where To Download Form 13287 Safely
Download directly from IRS.gov to avoid altered templates. The official PDF is two pages, with December 2009 shown at the top, and includes a full instruction page. If you temporarily use a third‑party filler to type and route for signature, verify the exported PDF matches the IRS layout exactly before you send it to the IRS.
The IRS forms index also lists Form 13287 by title, revision date, and availability, which is useful if you need to validate that the form is still active for your compliance file. Screenshot or save the index entry with a current “Page Last Reviewed” date for your workpapers.
Quick Download Checklist
- Use the IRS PDF, two pages total, with page 2 instructions.
- Confirm the title reads Bank Payment Problem Identification and the revision shows December 2009.
- Keep page 2 with your records, it is part of the form.
Completion And Routing, A Practical Checklist
- Build a clear facts timeline, include the intended payment date, actual posting date, and discovery date.
- Call the IRS and note the date, time, and employee name.
- Send the IRS PDF to the bank with your facts summary.
- Ask the bank officer to complete Section I and sign.
- Confirm IRS receipt, then watch the account for the penalty adjustment.
Sample Bank Request Email
Subject, Request for Form 13287 signature, federal tax deposit delay
We instructed a federal tax deposit on [date] for [amount]. The payment posted on [date], which was [X] days late due to a bank transmission delay. The IRS asked that the responsible bank complete and sign Form 13287, Bank Payment Problem Identification. I attached the IRS PDF and a one‑page facts timeline. Please complete Section I and have an authorized officer sign today, then return the signed copy to us for the IRS. Thank you for your quick help.
Common Mistakes That Slow Penalty Relief
- Treating Form 13287 like a taxpayer form, it is for the bank to complete and sign.
- Waiting to contact the IRS, which makes the 48‑hour questions harder to answer and defend.
- Using a non‑IRS template that drops the instruction page or changes field order.
- Missing the ABA number or entering the wrong responsible bank.
- Long, vague explanations. Short, factual statements help the IRS resolve the account faster.
Recordkeeping, What To Keep And For How Long
Keep the signed Form 13287, your facts timeline, EFTPS receipts, bank confirmations, and any IRS call notes with the payroll tax workpapers for that quarter. Since penalty resolution relates to employment tax accounts, retain the package for the same duration you keep your Form 941 records. The IRS manual guidance ties Form 13287 to internal adjustments on Form 941 accounts, so keep everything that proves timeliness and responsibility.
Simple File Structure
- 01 Timeline and call log
- 02 Bank evidence, EFTPS receipts, wire confirmations
- 03 Signed Form 13287 PDF
- 04 IRS correspondence and adjustment proof
A Note For Firms Using Distributed Teams
If your payroll and CAS work moves across onshore and offshore staff, standardize this playbook. A clear SOP that spells out who calls the IRS, who contacts the bank, where the PDF lives, and how to name files, prevents review bottlenecks and missed windows. At Accountably, we build these kinds of SOPs into our delivery architecture so firms get speed without losing control. Use any approach you like, just make sure it is documented and visible to your team.
FAQs
Do I attach Form 13287 to my tax return or e‑file package
No. Form 13287 is not a return attachment. It documents a bank‑caused delay for the IRS so the related penalty can be corrected. The bank signs Section I, the IRS completes Section II, and the form lives with your payroll and penalty‑relief workpapers.
Does Form 13287 only apply to Form 941 deposits
That is where you will see it most often. The IRS manual describes how Form 13287 works with specific transaction codes on Form 941 accounts, and when a penalty reverses systemically versus manually. Other accounts can be involved, however the classic use case is 941 deposits.
Who must sign, and what title is acceptable
An authorized bank officer must sign to accept responsibility for the delay. The signature block sits in Section I. The IRS uses that authorization to pursue cost of funds with the bank and to adjust the taxpayer’s account.
Where do I download the correct two‑page PDF
Use the IRS copy, which includes the December 2009 revision and the page 2 instructions. Keep both pages together.
How fast should I act after I discover a delay
Immediately. The form asks if you contacted the IRS within 48 hours of discovery and whether the deposit was made within 48 hours after the problem was discovered. Those answers matter, so call the IRS as soon as you confirm the facts, then route the form to the bank for signature.