We didn't have enough withheld in federal tax this year, so our tax due is very high and we owe a $116 penalty for underpayment. I'm trying to contact the IRS to request a First-Time Abatement (FTA) since our tax has been paid on time for the past 3+ years. We don't really have any excuse for underpayment except that I forgot to update his W4 when our financial circumstances changed.
1) I'm having a horrid time trying to get through to the IRS at their FTA phone number [phone number removed], ext 225). Today I was on hold 2 hours, then they said they had technical difficulties and put me at the back of the line, then promptly told me they were very busy and I should call back. Now I can't even get in the queue at all. Is there a different way to reach them or to request the FTA?
2) Should I go ahead and file my 1040 and pay the full amount due? If I do that, can I secure an abatement later and get a refund for the $116? Or should I pay the full bill except for the $116 penalty and keep trying to request an abatement? I don't want to get hit with any additional penalties or fees.
Thanks!
