First and foremost, you must respond to any IRS Notice.
If you receive a letter or notice from the IRS, it will explain the reason for the correspondence and provide specific instructions. Many of these letters and notices can be dealt with simply, without having to call or visit an IRS office.
The notice you receive covers a very specific issue about your account or tax return. Generally, the IRS will send a notice if it believes you owe additional tax, are due a larger refund, if there is a question about your tax return or a need for additional information.
CP01H
You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).
CP02H
You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. Balance Due
CP03A
You received a tax credit (called the First-Time Homebuyer Credit) for a home you purchased. This notice informs you on how to repay it.
CP03B
You received a tax credit (called the First-Time Homebuyer Credit) for a home you purchased. This notice informs you that you don’t have to repay the credit as long as the home remains your main home for at least three years after you purchase it. It also explains situations where a home stops being a main home.
CP03C
You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.
CP04
Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.
CP08
You may qualify for the Additional Child Tax Credit and be entitled to some additional money. Additional Child Tax Credit
CP10
We made a change(s) to your return because we believe there’s a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP10A
We made a change(s) to your return because we believe there’s a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP11
We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. Balance Due
CP11A
We made changes to your return because we believe there’s a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. Balance Due
CP11M
We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. Balance Due
CP12
We made changes to correct a miscalculation on your return.
CP12A
We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E
We made changes to correct a miscalculation on your return.
CP12M
We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12R
We made changes to the computation of the Rebate Recovery Credit on your return.
CP13
We made changes to your return because we believe there’s a miscalculation. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP13A
We made changes to your return because we found an error involving your Earned Income Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP13M
We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP13R
We made changes to your return involving the Recovery Rebate Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP14
We sent you this notice because you owe money on unpaid taxes.
CP14I
You owe taxes and penalties because you didn’t take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.
CP16
We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.
CP21A
We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP21B
We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. Refund
CP21C
We made the change(s) you requested to your tax return for the tax year specified on the notice. You’re not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. Even Balance
CP21E
As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP21I
We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP22A
We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP22E
As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP22I
We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP23
We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.
CP24
We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.
CP24E
We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.
CP25
We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP31
Your refund check was returned to us, so you need to update your address. Refund
CP39
We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.
CP42
The amount of your refund has changed because we used it to pay your spouse’s past due tax debt.
CP45
We were unable to apply your overpayment to your estimated tax as you requested. Overpayment
CP49
We sent you this notice to tell you we used all or part of your refund to pay a tax debt. Overpayment
CP53
We can’t provide your refund through direct deposit, so we’re sending you a refund check by mail. Direct Deposits
CP59
We sent you this notice because we have no record that you filed your prior personal tax return or returns.
CP71
You received this notice to remind you of the amount you owe in tax, penalty and interest.
CP71A
You received this notice to remind you of the amount you owe in tax, penalty and interest.
CP71C
You received this notice to remind you of the amount you owe in tax, penalty and interest.
CP71D
You received this notice to remind you of the amount you owe in tax, penalty and interest.
CP120
You need to send us documentation of your tax-exempt status. Tax Exemptions
CP120A
Your organization’s tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).
CP130
Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. Filing Requirements
CP152
We have received your return. Confirmation of Return Receipt
CP153
We can’t provide you with your refund through a direct deposit, so we’re sending you a refund check/credit payment by mail. Refund
CP166
We were unable to process your monthly payment because there were insufficient funds in your bank account. Payment Process
CP178
Your tax return filing requirements may have changed: You may no longer owe excise tax. Filing Requirements
CP231
Your refund or credit payment was returned to us and we need you to update your current address. Address Update Needed
CP259
We’ve sent you this notice because our records indicate you didn’t file the required business tax return identified in the notice.
CP259A
We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259B
We sent you this notice because our records indicate you didn’t file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259C
We sent you this notice because our records indicate you are presumed to be a private foundation and you didn’t file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259D
We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
CP259E
We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard.
CP259F
We’re sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.
CP259G
We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259H
We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276A
We didn’t receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. FTD Penalty
CP276B
We didn’t receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. FTD Penalty
CP501
You have a balance due (money you owe the IRS) on one of your tax accounts.
CP503
We have not heard from you and you still have an unpaid balance on one of your tax accounts.
CP504
You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.
CP504B
You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.
CP521
This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.
CP523
This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.
CP565
We gave you an Individual Taxpayer Identification Number (ITIN).
CP565 (SP)
Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés).
CP566
We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.
CP566 (SP)
Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos.
CP567
We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.
CP567 (SP)
Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información.
CP601
Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603
No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604
Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604B
Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621
Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623
Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711
Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP712
Hemos realizado cambios para corregir un error de cálculo en su planilla.
CP713
Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero.
CP714
Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago.
CP721
Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722
Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP749
Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva.
CP759
Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores.
CP771
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959
Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2005
We accepted the information you sent us. We’re not going to change your tax return. We’ve closed our review of it.
CP2006
We received your information. We’ll look at it and let you know what we’re going to do.
Other Notices and Letters
Notice or Letter Number Title
CP 57
Notice of Insufficient Funds
CP 88
Delinquent Return Refund Hold
CP 90/CP 297
Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing
CP 297A
Notice of Levy and Notice of Your Right to a Hearing
CP 91/CP 298
Final Notice Before Levy on Social Security Benefits
CP 161
Request for Payment or Notice of Unpaid Balance, Balance Due
CP 2000
Notice of Proposed Adjustment for Underpayment/Overpayment
Letter 0484C
Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer
Letter 0549C
Balance Due on Account is Paid
Letter 668D(LP 68)
We released the taxpayer’s levy.
Letter 0681C
Proposal to Pay Accepted
Letter 0757C
Installment Privilege Terminated
Letter 1058 (LT 11)
Final Notice prior to levy; your right to a hearing
Letter 1615 (LT 18)
Mail us your overdue tax returns.
Letter 1731 (LP 64)
Please help us locate a taxpayer.
Letter 1737 (LT 27)
Please complete and site Form 433F, Collection Information Statement.
Letter 1961C
Installment Agreement for Direct Debit 433-G
Letter 1962C
Installment Agreement Reply to Taxpayer
Letter 2050 (LT 16)
Please call us about your overdue taxes or tax return.
Letter 2257C
Balance Due Total to Taxpayer
Letter 2271C
Installment Agreement for Direct Debit Revisions
Letter 2272C
Installment Agreement Cannot be Considered
Letter 2273C
Installment Agreement Accepted: Terms Explained
Letter 2318C
Installment Agreement: Payroll Deduction (F2159) Incomplete
Letter 2357C
Abatement of Penalties and Interest
Letter 2603C
Installment Agreement Accepted – Notice of Federal Tax Lien Will be Filed
Letter 2604C
Pre-assessed Installment Agreement
Letter 2761C
Request for Combat Zone Service Dates
Letter 2789C
Taxpayer Response to Reminder of Balance Due
Letter 2840C
CC IAPND Installment Agreement Confirmation
Letter 3030C
Balance Due Explained:Tax/Interest Not Paid
Letter 3127C
Revision to Installment Agreement
Letter 3217C
Installment Agreement Accepted: Terms Explained
Letter 3228 (LT 39)
Reminder notice.
Letter 4903 (LT 26)
We have no record of receiving your tax returns.
Letter LP 47
Address Information Request
Letter LP 59
Please contact us about the taxpayer levy.