IRS Notices: What They Mean
IRS Notices come with codes that can seem unduly cryptic on first read.
If your business receives an IRS notice, locate the code and use this reference to better understand what these IRS notices mean and what you are being contacted about.
IRS NOTICES: IDENTITY THEFT AND SUSPECTED FRAUD
CP01: If you are a victim of identity theft, the IRS might send this notice to inform you they have verified your claim of identity theft and have placed an identity theft indicator on your account. This indicator will be left on your account unless you ask for it to be removed, and has no effect on your ability to file your tax return, make payments, or receive a refund.
CP01A: This notice informs you of the Identity Protection Persona; Identification Number the IRS has sent you. This PIN will need to be entered when you file your federal tax return.
CP01H: You have received this notice because the IRS was unable to process your tax return. The IRS has placed a lock on your account because the Social Security Number you provided on your tax return belongs to someone who was deceased prior to the current tax year. If you believe the records are in error, contact the Social Security Administration and they will correct it.
CP01S: This notice informs you that the IRS has received your Form 14039 or similar statement regarding your identity theft claim and they will contact you with updates or if they need further information. The Identity Protection Specialized Unit will assist you with any questions regarding your CP01S notice.
IRS NOTICES: HOMEOWNERSHIP CHANGES:
CP03C: If you purchased a home and received the First-Time Homebuyer Credit, you will likely receive this notice if you need to file a form to report the change in ownership of the house you purchased.
MILITARY TAX ABATEMENTS:
CP04: The IRS has records that you or your spouse served in a combat zone, qualified contingency operation, or a hazardous duty station during the tax year specified on your notice, and you may be eligible for a tax deferment. Read this notice carefully, as it will explain why the IRS is asking you to send in documentation about your service.
POTENTIAL AUDIT OR REVIEW:
CP05: The IRS is notifying you they are reviewing your tax return, specifically your income, expenses, and credits for accuracy. You do not have to do anything, but if you have not received your refund or heard from the IRS within 45 days of receiving this notice, contact the IRS.
CP05A: The IRS is examining your tax return and needs you to provide documentation of the following: your income, the withholding reported on your income and social security benefits, the tax credits you claimed, household help you claimed, and/or your business income.
CP07: Your tax refund is being held until the IRS can complete a more thorough review of the benefits claimed under a treaty and/or deductions claimed on your Schedule A. If you have received this notice, and the IRS finds no issues with your return, you should receive your refund within 6-12 weeks, as long as you do not owe other taxes or have any other delinquent debts.
TAX CREDITS:
CP08: If you receive this notice, you may qualify for the Additional Child Tax Credit and may be entitled to additional money. If you have a qualifying child, please complete and submit the Additional Child Tax Credit Worksheet and Form 1040 Schedule 8812.
CP09: The IRS records show you may be eligible for the Earned Income Credit but did not claim it on your return. Read your notice carefully and determine whether or not you qualify for this credit. If you do, sign and date the worksheet and send it to the IRS. Once they receive your worksheet and determine that you are in fact eligible for this, they will send your refund check in 6-8 weeks, as long as you do not owe other taxes or have any other delinquent debts.
CP10: The IRS has made changes to your return because there was a miscalculation, and these changes may impact the estimated tax payment you requested to be applied to your next tax year. Please read this notice carefully as it will outline what the problems were and suggest additional steps for you to take. Also, adjust this year’s estimated tax payments to avoid any possible underpayments of upcoming taxes.
CP10A: The IRS is notifying you of changes made to your tax return because of a miscalculation regarding your Earned Income Tax Credit. Please read this notice carefully as it will outline what the problems were and suggest additional steps for you to take. Also, adjust this year’s estimated tax payments to avoid any possible underpayments of upcoming taxes.
MISCALCULATIONS:
CP11: This notifies you that the IRS has found a miscalculation on your tax return and you owe money on your taxes as a result. Please read this notice carefully as it will outline what the problems were and suggest additional steps for you to take. If you disagree with the changes the IRS has made, contact them within 60 days of receiving your notice.
CP11A: The IRS believes there was a miscalculation on your return involving the Earned Income Tax credit and you owe money as a result. To proceed, you can either pay the amount owed by the date on your notice, set up a payment arrangement if you cannot pay the full amount, or contact the IRS within 60 days of the date on your notice if you wish to dispute their changes.
CP11M: The IRS has amended your tax return involving the Making Work Pay and Government Retiree Credit, and as a result you owe money. Please read this notice carefully as it will outline what the problems were and suggest additional steps for you to take. If you disagree with the changes the IRS has made, contact them within 60 days of receiving your notice.
CP12: This notice informs you that the IRS made changes to correct a miscalculation on your tax return. If you agree with the changes the IRS made to your return, you do not need to do anything and your return should arrive within 4-6 weeks. If you do not agree, contact the IRS at 1-800-829-8374 to review your account.
CP12A: The IRS has made changes on your tax return regarding the Earned Income Tax Credit. If you agree with the changes the IRS made to your return, you do not need to do anything and your return should arrive within 4-6 weeks. If you do not agree, contact the IRS at 1-800-829-8374 to review your account. You can contact the toll free number listed on the top corner of your notice for personalized information regarding your specific claim.
CP12E: The IRS is notifying you of their changes to a miscalculation on your return. If you agree with the changes the IRS made to your return, you do not need to do anything and your return should arrive within 4-6 weeks. If you do not agree, contact the IRS at 1-800-829-8374 to review your account. You can contact the toll free number listed on the top corner of your notice for personalized information regarding your specific claim.
GOVERNMENT PROGRAM CREDITS:
CP12M: The IRS has amended your tax return involving the Making Work Pay and Government Retiree Credit. If you agree with the changes the IRS made to your return, you do not need to do anything and your return should arrive within 4-6 weeks. If you do not agree, contact the IRS at 1-800-829-8374 to review your account. You can contact the toll free number listed on the top corner of your notice for personalized information regarding your specific claim.
CP12R: This notice informs you that the IRS made changes to the calculations of the Rebate Recovery Credit. If you agree with their changes you do not need to take any further action and you should receive your refund in 4-6 weeks. If you disagree with the changes, contact the IRS at 1-800-829-8374 to review your account. Alternatively, you can contact them by mail.
MISCALCULATIONS:
CP13: The IRS has found a miscalculation on your tax return, and as a result you do not owe money, nor are you entitled to a tax return. Your account balance is zero. If you agree with the changes the IRS made to your return, you do not need to do anything. If you do not agree, contact the IRS at the toll free number listed on the top corner of your notice for personalized information regarding your specific claim.
CP13A: The IRS has amended your return because of a miscalculation involving your Earned Income Credit, and as a result you do not owe money, nor are you entitled to a tax return. Your account balance is zero. If you agree with the changes the IRS made to your return, you do not need to do anything. If you do not agree, contact the IRS at the toll free number listed on the top corner of your notice for personalized information regarding your specific claim.
CP13M: The IRS has amended your return because of a miscalculation involving Making Work Pay credit or the Government Retiree Credit, and as a result you do not owe money, nor are you entitled to a tax return. Your account balance is zero. If you agree with the changes the IRS made to your return, you do not need to do anything. If you do not agree, contact the IRS at the toll free number listed on the top corner of your notice for personalized information regarding your specific claim.
CP13R: The IRS has made changes to your return involving the Recovery Rebate Credit, and your account balance is zero as a result. You are not due a refund, and you do not owe any money. If you agree with the changes the IRS made to your return, you do not need to do anything. If you do not agree, contact the IRS at the toll free number listed on the top corner of your notice for personalized information regarding your specific claim.
UPAID TAXES:
CP14: This notice is sent by the IRS when you owe money on unpaid taxes. Read this notice carefully as it will explain how much you owe and how to pay it. You must pay the amount listed on this notice by the date listed, unless you are unable to pay in which case you may be able to arrange a payment plan.
CP14I: This notice involves an issue the IRS found with your IRA. You owe taxes and penalties because you either did not take out the minimum amount you had to, or you put more money into your tax-sheltered account than you are legally able. Read this notice carefully as it outlines how much you owe and how to pay it. If you are unable to pay the amount due by the date listed on your notice, contact the IRS and arrange a payment plan.
CP15B: This notice states that the IRS is charging a Trust Fund Recovery Penalty for not paying employment or excise taxes. Read this notice carefully as it explains your due date, amount due, and payment options.
CP16: The IRS has amended your return because of a miscalculation and is notifying you of these changes. Read this notice carefully as it explains the changes made to your return, and if you disagree with the changes the IRS has made contact them within 60 days of the date listed on your notice.
DEDUCTIONS:
CP18: This notice is sent by the IRS when they believe you have wrongly claimed one or more deductions or credits on your tax return. You do not have to do anything if you receive this notice, they will examine your return and contact you in the event that they need documentation.
CP19: If the IRS believes you incorrectly claimed one or more deductions or credits, so you owe more taxes than originally calculated. You must complete and return the response form which accompanied this notice.
CP20: The IRS has sent you this notice because they believe you incorrectly claimed one or more deductions or credits, and your refund is less than expected because of this. You must complete and return the response form which accompanied this notice.
CHANGES TO YOUR TAX RETURN (YOU OWE IRS):
CP21A: The IRS has made the changes you requested for the tax year specified on the notice, and you owe money on your taxes as a result. Read this notice carefully as it will explain why you owe money. If you agree, mail in your payment by the date on the notice, or contact the IRS if you disagree. If you are unable to pay the full amount you owe, you may be able to coordinate a payment plan with the IRS.
CP21B: The IRS has made the changes you requested for the tax year specified on the notice, and you should be receiving your refund in the next 2-3 weeks. Contact the IRS if you disagree with their changes, but be sure to report any interest the IRS paid you on your tax return for this year.
CP21C: The IRS has made the changes you requested for the tax year specified on the notice, and you are not due a refund nor do you owe anything either. Your account balance is zero. If you agree with the changes made, you do not need to do anything. If you disagree, please contact the IRS at the toll-free number listed on your notice.
IRS AUDIT TAX BURDEN CHANGES:
CP21E: Your recent audit led the IRS to make changes to your tax return so they are notifying you of these changes. Pay close attention to this notice and audit report, and contact the IRS if you disagree with the changes made. If you owe money, you must pay the full amount by the date listed on your notice, and if you are unable to pay the full amount, contact the IRS and set up a payment plan.
CP21I: The IRS has amended your tax returns for the year specified on your notice for Individual Retirement Arrangement taxes. Read this carefully as it will explain why you owe money on your taxes. If you agree with the changes, pay the full amount by the date shown on your notice and if you are unable to pay the full amount by the date shown, you may be able to set up a payment plan. If you disagree with the changes made, contact the IRS at the toll-free number listed on your notice.
CP22A: The IRS has made the changes you requested to your tax return for the specific tax year listed on the notice, and you owe money as a result of the changes. Read this carefully as it will explain why you owe money on your taxes. If you agree with the changes, pay the full amount by the date shown on your notice, and if you are unable to pay the full amount by the date shown you may be able to set up a payment plan. If you disagree with the changes made, contact the IRS.
CP22E: As a result of your recent audit, the IRS has made changes to your tax return for the year listed on the notice, and you owe money to the IRS as a result. Read this notice and audit report carefully as it will explain why you owe money on your taxes. If you agree with the changes, pay the full amount by the date shown on your notice, and if you are unable to pay the full amount by the date shown, you may be able to set up a payment plan. If you disagree with the changes made, contact the IRS at the toll-free number listed on your notice.
CP22I: The IRS has made changes to your tax return for the tax year listed on the notice for Individual Retirement Arrangement (IRA) taxes, and you owe money to the IRS as a result. Read this notice carefully as it will explain why you owe money on your taxes. If you agree with the changes, pay the full amount by the date shown on your notice, and if you are unable to pay the full amount by the date shown you may be able to set up a payment plan. If you disagree with the changes made, contact the IRS at the toll-free number listed on your notice.
CP23: The IRS made changes to your return because they found a miscalculation between the amount of estimated tax payments on your tax return and the amount posted to your account. You have a balance due because of these changes. Read this carefully as it will explain why you owe money on your taxes, and check the list of payments the IRS applied to your account to ensure all the payments you made were applied. If you agree with the changes, pay the full amount by the date shown on your notice, and if you are unable to pay the full amount by the date shown you may be able to set up a payment plan. If you disagree with the changes made, contact the IRS at the toll-free number listed on your notice.
TAX CREDITS:
CP24: The IRS has made changes to your tax return because they found a difference between the amount of estimated tax payments on your tax return and the amount posted to your account. As a result, you have a potential overpayment credit because of these changes. Read this carefully and check the list of payments the IRS applied to your account to ensure all the payments you made were applied. If you disagree with the changes made, contact the IRS at the toll-free number listed on your notice.
CP24E: The IRS has made changes to your tax return because they found a difference between the amount of estimated tax payments on your tax return and the amount posted to your account. As a result, you have a potential overpayment credit because of these changes. Read this carefully and check the list of payments the IRS applied to your account to ensure all the payments you made were applied. If you disagree with the changes made, contact the IRS at the toll-free number listed on your notice.
CP25: The IRS has made changes to your tax return because they found a difference between the amount of estimated tax payments on your tax return and the amount posted to your account. As a result, you are not due a refund, nor do you owe any money. Read this carefully and check the list of payments the IRS applied to your account to ensure all the payments you made were applied. If you disagree with the changes made, contact the IRS at the toll-free number listed on your notice.
IRS REQUEST FOR ADDITIONAL INFORMATION:
LT26: This notice is the IRS reminding you of a previous request for some information regarding the filing of your tax return for a specific tax period. Please file the return to the address on the letter. If you previously filed this tax return or if you are not required to file a tax return, call the number listed on the letter within 10 days of the date on the notice.
EN ESPAÑOL:
ST26: El Departamento de Tesorería está solicitando más información sobre su declaración de impuestos de un periodo en específico. Favor de mandar su declaración de impuesto a la dirección que indica la carta. Si usted presentó previamente esta declaración de impuestos o si usted no está obligado a presentar una declaración de impuestos, llame al número que aparece en la carta dentro de los 10 días siguientes a la fecha de la notificación.
IRS TAX CREDITS & REFUNDS (UNCLAIMED):
CP27: The IRS is notifying you that they believe you may be entitled to the Earned Income Credit but you did not claim it on your return. Read this notice very carefully as it will explain the steps you need to take to determine your qualifications. Complete the Earned Income Eligibility Worksheet, and if you are eligible mail the signed worksheet in the envelope provided. If you are not eligible, do not mail the worksheet to the IRS. If you do not hear from the IRS after 8 weeks, contact them on their toll free line at 1-800-829-0922.
CP30: The IRS is notifying you that they charged you a penalty for not pre-paying enough of your taxes, either by having taxes withheld from your income, or by making timely estimated tax payments. Please review the amounts being withheld from your wages, pensions, annuities, or other sources of income. Refer to Publication 919 for information on how to adjust your withholding, or consult the IRS Withholding Calculator, and adjust your withholdings accordingly to avoid this.
CP30A: The IRS has adjusted or removed completely the penalty for underpayment of your estimated tax reported on your tax return. Please review the account information on your notice, and if there are any discrepancies between the adjustments made by the IRS and what your records show, return the form with your explanation.
CP31: The IRS is notifying you that your refund check was returned to them, so you need to update your address. You can update your address online by visiting Where’s My Refund on the IRS website, calling the number listed on your notice, or by completing the contact information section that came with your notice and sending it back to the IRS.
CP32: This notice accompanies your replacement refund check. If you have the expired check, please destroy it.
CP32A: This notice requires you to contact the IRS at 1-800-829-0115 to request a replacement refund check.
CP39: This notifies you that the IRS used a refund from your spouse or former spouse to pay your past due tax debts, and you may still owe money as a result. Contact the IRS if you disagree or if you are unable to pay the full amount as they might be able to arrange a payment plan for you.
CP42: This notifies you that your tax refund amount has been changed because they applied part of your refund to your spouse’s past debts. Your notice will explain how the IRS allocated your refund and how much is left, and you can contact the IRS if you disagree with what is listed.
CP44: The IRS is notifying you that there was a delay in processing your refund because you owe other federal taxes. You do not need to do anything, as the IRS will either send you a notice letting you know where they applied your refund, or you will receive your refund with any applicable interest, in 6-8 weeks.
CP45: If you have tried to apply an overpayment to your estimated tax, the IRS is sending this notice to inform you they were unable to apply the amount requested. Read this notice carefully as it will explain why they were unable to apply the amount requested and may also suggest further steps you may take.
CP49: This notice informs you that the IRS used your whole tax refund to pay a tax debt. Your notice will explain how they used your refund so be sure to read it carefully and contact the IRS if you disagree.
FORMS 1040 & 1040A:
CP51A: The IRS has computed the tax on your Form 1040, 1040A, or 1040EZ, and you owe money as a result. Read this notice carefully as it explains how much you owe and how to pay it. You must pay the amount listed by the date noted on your letter, or contact the IRS to arrange a payment schedule. If you disagree with the amount calculated by the IRS, contact them at the number listed on your notice.
CP51B: The IRS has computed the tax on your Form 1040, 1040A, or 1040EZ, and you owe money as a result. Read your notice carefully, and contact the IRS if you disagree with the calculations listed on your notice. If you agree with their calculations, you do not need to do anything.
CP51C: The IRS has computed the tax on your Form 1040, 1040A, or 1040EZ, and you owe money as a result. Read your notice carefully, and contact the IRS if you disagree with the calculations listed on your notice. If you agree with their calculations, you do not need to do anything.
UNPROCESSED REFUNDS:
CP53: The IRS was unable to provide your refund through direct deposit, so they have sent you a refund check by mail. Your refund should arrive in 3-4 weeks from the date of your notice, and if it does not, call the toll-free number listed on your notice.
CP53A: The IRS attempted to direct deposit your refund, but your bank could not process it. They are researching the problem and your refund will be reissued in 8-10 weeks. If you do not receive your refund check or a follow-up letter within 10 weeks, contact the IRS at 1-866-682-7451 x733.
CP53B: The IRS attempted to direct deposit your refund, but your bank could not process it. They are researching the problem and your refund will be reissued in 8-10 weeks. If you do not receive your refund check or a follow-up letter within 10 weeks, contact the IRS.
CP53C: The IRS attempted to direct deposit your refund, but your bank could not process it. They are researching the problem and your refund will be reissued in 8-10 weeks. If you do not receive your refund check or a follow-up letter within 10 weeks, contact the IRS.
IRS IDENTITY DISCREPANCIES:
CP54B: This notifies you that the tax return you submitted shows a different name or ID number from the information the IRS has on file for your account. Please provide the IRS with the correct information in order for them to process your refund. Complete the response card attached to your notice to explain the discrepancies and include copies of documentation to substantiate your name and ID number.
CP54E: This notifies you that the tax return you submitted shows a different name or ID number from the information the IRS has on file for your account. Please provide the IRS with the correct information in order for them to process your refund. Complete the response card attached to your notice to explain the discrepancies and include copies of documentation to substantiate your name and ID number.
CP54G: This notifies you that the tax return you submitted shows a different name or ID number from the information the IRS has on file for your account. Please provide the IRS with the requested information in order for them to properly process your refund.
CP54Q: Your tax return shows a different name or ID number from the information contained in the IRS database or the Social Security Administration. The IRS has previously tried to notify you and has not received a response so they are sending this reminder notice. Review your ID number shown on the notice and compare it to your most recent Social Security card or taxpayer ID card, and complete the response form which came with your notice to explain the discrepancies. Be sure to include documentation to substantiate your taxpayer ID or SS number.
UNFILED FEDERAL TAXES:
CP59: The IRS is notifying you that they have no record of you filing your prior personal tax return or returns. You must file your personal tax return immediately or explain to the IRS why you do not need to file. Use the response form listed on your notice to explain why you’re filing late, why you do not have to file, or notify the IRS that you have already filed.
BOUNCED TAX PAYMENT CHECKS TO IRS:
CP57: The IRS is informing you that they are assessing a penalty because of insufficient funds in your account. They attempted to withdraw the agreed upon installment amount from your bank account, but were unable to because of insufficient funds. Please read this notice carefully as it will explain what happens if this recurs.
PAYMENTS MADE BY IRS TO YOU:
CP60: The IRS has removed a payment erroneously applied to your account. Please review the notice as it explains the amount of payment the IRS removed as well as the date. If you cannot pay the full amount owed, pay as much as you are able and coordinate a payment plan for the remainder.
CP62: The IRS is notifying you that they have applied a payment to your account. Please review this notice as it provides the date and amount of the payment which was applied. If your notice indicates the IRS owes you a refund, you do not need to do anything and your refund should arrive in 2-3 weeks, if it has not already. If your notice shows that you owe an amount, pay the full amount by the date stated, and if you are unable to pay in full, pay as much as you are able and coordinate a payment plan for the remainder.
TAXES OWED:
CP63: The IRS is holding your refund because you have not filed one or more tax returns and they believe you still owe taxes. Please file your personal tax returns and explain to the IRS why you are filing late, why you don’t need to file, or that you already have filed your returns.
CP71: You have received this notice to remind you of the amount you owe in tax, penalty, and interest. Please read this notice carefully as it will explain how much you owe on your taxes. You must pay this amount as soon as possible, or set up a payment plan with the IRS.
CP71A: You have received this notice to remind you of the amount you owe in tax, penalty, and interest. Please read this notice carefully as it will explain how much you owe on your taxes. You must pay this amount as soon as possible, or set up a payment plan with the IRS.
CP71C: You have received this notice to remind you of the amount you owe in tax, penalty, and interest. Please read this notice carefully as it will explain how much you owe on your taxes. You must pay this amount as soon as possible, or set up a payment plan with the IRS.
CP71D: You have received this notice to remind you of the amount you owe in tax, penalty, and interest. Please read this notice carefully as it will explain how much you owe on your taxes. You must pay this amount as soon as possible, or set up a payment plan with the IRS.
AMEND YOUR IRS RETURN:
CP72: The IRS believes you may have claimed a frivolous position on your tax return. A frivolous return is identified when information on the return has no legal basis. Please file a corrected return within 30 days of the notice.
CP74: This notice informs you that you are re-certified for the Earned Income Tax Credit. Your EIC refund will arrive within 6 weeks as long as you do not owe other taxes or debts. You will also not need to fill out Form 8862 in the future.
CP75: The IRS is notifying you that they are auditing your tax return and need you to provide documentation to verify the Earned Income Credit that you claimed. Read your notice and the enclosed forms carefully as they explain what the IRS needs you to send.
CP75A: The IRS is auditing your tax return and is requesting additional documentation to prove the Earned Income Credit, dependent exemptions, and filing status you claimed.
CP75C: You were banned from claiming the Earned Income Credit in a previous year because of your intentional disregard of the rules or a fraudulent claim, and since the ban is still in effect, they have disallowed the EIC for your current tax year. You do not need to take any further action and if you need assistance contact the IRS at the toll-free number at the top right corner of your notice.
IRS AUDIT AND OTHER REASONS FOR REFUNDS BEING DENIED OR WITHHELD:
CP75D: The IRS is performing an audit on your tax return and needs you to provide documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit, dependent exemptions, and other refundable credits you may have claimed, and they are holding your refund as a result.
CP76: The IRS has sent this notice to inform you they are allowing your Earned Income Credit as claimed on your tax return and you should receive your refund in 8 weeks, provided you do not owe any other taxes or legal debts.
CP80: The IRS has credited payments and/or other credits to your tax return for the tax year listed on your notice, but the IRS has not received your tax return. If you are required to file this year, please file immediately, sending your return to the address listed on your notice.
UNPAID TAXES:
CP080: The IRS has credited payments and/or other credits to your tax period shown on the notice, but has not received your tax return. If you are required to file your taxes, please do so today, sending your return to the address listed on your notice.
CP81: The IRS has not yet received your tax return for a specific tax year, and the statute of limitations to claim a refund of your credit or payment for that tax year is going to expire. If you are required to file this year, please file immediately, sending your return to the address listed on your notice.
CP081: The IRS has not received your tax return for a specific tax year, and the statute of limitations to claim a refund of your credit or payment for that tax year is going to expire soon. If you are required to file, please file immediately. If you have already filed and it has been over 8 weeks, send the IRS a newly signed copy of your tax return, ensuring you have attached all schedules and other documents you originally provided. If you would prefer the tax credit be transferred to another tax form, tax period, or tax ID number, call 1-800-829-0115. If you fail to file your tax return or contact the IRS, you will lose this credit.
LEINS & LEVYS
CP88: The IRS is holding your refund because you have not filed one or more tax returns and the IRS believes you owe taxes as a result. Please file your personal tax return immediately or explain why you do not need to file. Use the response form on your notice to explain why you are filing late, why you do not have to file, or that you already have filed.
CP90: This notice is informing you of the IRS’s intent to levy certain assets. They have previously sent you a notice regarding the issue with your account, but your balance is still unpaid. Read your notice carefully as it explains what steps you need to take within 30 days of your notice to prevent the levy from being issued.
CP90C: The IRS has placed a levy against you for unpaid taxes. You have the right to a Collection Due Process hearing. Read your notice carefully as it explains the IRS’s actions. Please then pay what you owe, and set up a payment agreement if you are unable to pay the full amount.
CP91: The IRS is notifying you of their intent to levy your Social Security benefits. Your balance is still unpaid, and they intend to take 15% of your Social Security benefits as payment. Read your notice carefully as it explains what steps you need to take within 30 days of your notice to prevent the levy from being issued.
CP102: The IRS has amended your tax return because they believe there is a miscalculation and you owe money on your taxes as a result. Please read this notice carefully as it explains exactly why you owe money. Pay the amount due by the date listed on your notice or arrange a payment plan if you are unable to do so. Contact the IRS within 60 days of the date on your notice if you disagree with the changes made.
CP103: The IRS has made changes to your tax return, specifically to your railroad retirement tax return, because they believe there was a miscalculation. You now owe money to the IRS as a result. Please read this notice carefully and compare the figures on the notice with those on your railroad retirement tax return. Contact the IRS within 10 days of the date on your notice if you disagree with the changes made. Pay the amount due by the date listed on your notice, and arrange a payment plan if you are unable to do so.
CP104: The IRS has amended your excise tax return because they believe there was a miscalculation. As a result of these changes, you now owe money. Please read this notice carefully and compare the figures on the notice with those on your railroad retirement tax return. Contact the IRS within 10 days of the date on your notice if you disagree with the changes made. Pay the amount due by the date listed on your notice, and arrange a payment plan if you are unable to do so.
CP108: You are receiving this notice because you made a payment of X amount, on X date, and the IRS is unable to determine the correct form or year to apply the amount to. If the payment was applied correctly, there is nothing you need to do. If the payment was not applied correctly, contact the IRS and advise them where the payment was applied. Contact the IRS at the toll-free number of your notice or write the IRS at the address on the notice.
CP112: The IRS has amended your return because they believe there was a miscalculation and as a result, you are due a refund. You do not need to do anything, and your refund should arrive within 4-6 weeks.
CP113: The IRS has made changes to your railroad retirement tax return because there was a miscalculation. As a result, there is an overpayment on your account. Please read this notice carefully and compare the figures on the notice with those on your railroad retirement tax return. Contact the IRS within 10 days of the date on your notice if you disagree with the changes made. You will receive your refund shortly, provided you do not owe any other delinquent debts.
CP114: The IRS believes there was a miscalculation on your excise tax return so they have amended your return. As a result of these changes, there is an overpayment on your account. Please read this notice carefully and compare the figures on the notice with those on your railroad retirement tax return. Contact the IRS within 10 days of the date on your notice if you disagree with the changes made. You will receive your refund shortly, provided you do not owe any other delinquent debts.
CP120: You filed a tax-exempt return, but the records at the IRS do not show you as tax-exempt. Please mail or fax the IRS a copy of the letter they provided you or your parent organization recognizing your tax exempt status, or apply for tax-exempt status by completing and submitting the appropriate application and fee. Then mail this application and appropriate fee to the address on your notice.
CP120A: Your organization’s tax-exempt status has been revoked. This is due to a failure to file a form 990 series return for three consecutive years. Also, you are no longer eligible to sponsor a tax-sheltered annuity plan (IRS Code section 403(b) retirement plan). You must file any appropriate federal tax return, such as Form 1120 or 1041, and you may want to apply for tax-exempt status, and possibly request the tax-exempt status be reinstated retroactive to the date your exempt status was revoked. Your organization might also be eligible for transition relief, so contact the IRS with your questions regarding this notice.
CP123: The IRS has made changes to your excise tax return because they believe there was a miscalculation. As a result, you owe less than $1. Please read the notice carefully, compare the figures with your railroad retirement tax return, and contact the IRS within 30 days of the date on your notice if you disagree. You do not have to pay if you owe less than $1.
CP124: The IRS has made changes to your excise tax return because they believe there was a miscalculation. As a result, you owe less than $1. Please read the notice carefully, compare the figures with your railroad retirement tax return, and contact the IRS within 30 days of the date on your notice if you disagree. You do not have to pay if you owe less than $1.
CP130: The IRS is sending you this notice to inform you that your tax return filing requirements may have changed. You may no longer need to pay the alternative minimum tax. Read your notice carefully because it may suggest additional steps for you to take.
CP138: This notice informs you that all or part of the overpayment from a return you filed was applied to the other federal taxes you owe. Please read this notice carefully as it explains why the IRS was unable to apply the amount you requested to next year’s taxes. It will also suggest additional steps for you to take pertaining to your situation. If you requested the payment in question to be applied towards another year’s tax period, you will need to make an additional payment for that tax period.
CP141C: The IRS has missing or incomplete information on your return and your return is late, so the IRS is sending you this notice for the second time. You must send the incomplete/missing information described in the “About your return” section including the voucher at the end of your notice as soon as possible to avoid interest charges. You must include the voucher at the end of the notice, and send the amount due as soon as possible to avoid interest charges.
CP141I: The IRS has previously requested information from you and you have not responded, so this is their second attempt. There is missing or incomplete information on your return and the IRS needs this information in order to process your return and refund. Please send the applicable information described in the “About your return” section of your notice. You must include the voucher at the end of the notice, and send the amount due as soon as possible to avoid interest charges.
CP141L: You received this notice because you did not file your return by the due date. Please send the IRS the amount due by the date on the notice to avoid any interest charges. If you disagree with the IRS, send them a written explanation outlining the circumstances.
CP142: You filed your information returns late, so the IRS sent you this notice. You must get an extension of time to file so they can complete the processing of your return. To request the extension, please send the IRS a letter with the information described in the notice along with a copy of the return and the notice. You must respond to the IRS within 30 days from the date of your notice.
CP143: The IRS has accepted your explanation for filing your information return late. They will continue processing your returns, and you do not need to take any further action.
CP145: The IRS was unable to credit the full amount you requested to the succeeding tax periods. Please read this notice carefully, as it explains why they were unable to apply the amount you have requested and may suggest additional steps for you to take. You do not need to do anything if you agree with the notice. If you disagree, contact the IRS within 60 days of the notice date at the toll-free number at the top right corner of your notice.
CP152: This notice is the IRS acknowledging receipt of your Form 8703, Annual Certification of a Residential Rental Project. You do not need to take any further action.
CP152A: The IRS has received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount. You do not need to take any further action, but keep a copy of this notice for your records.
CP153: The IRS is unable to provide you with your refund through a direct deposit, so this notice is informing you that you refund is coming through the mail instead and should arrive within 3-4 weeks.
CP156: The IRS has received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums. However, they have reduced your credit based on the following: the Balanced Budget and Emergency Deficit Control Act of 1985 has required certain automatic reductions of 8.7%.
CP160: The IRS sends this notice to remind you of the amount of money you owe in tax, penalty, and interest. It is important not to ignore this notice as interest accrues on your unpaid balance until you pay it in full. If you are unable to pay the full amount it is imperative you set up a payment plan as soon as possible to avoid paying further penalties and higher interest rates.
CP161: The IRS sends this notice because you owe money on your tax return. If you receive this notification, you should read it very carefully as it will explain how much money you owe on your taxes. It also includes a list of payments you have already made that have been applied to your account. You should double check the list of payments to make sure any and all payments have been received. If you cannot pay the amount owed by the date on the notice’s payment coupon, then you must make payment plan arrangements in order to avoid accruing interest on your remaining balance.
CP163: This notice is issued annually to remind you of your Tax, Penalty, and Interest balance that has been in “currently not collectible” (CNC) status. If you owe back taxes but are not able to pay anything at all as a monthly installment, or you cannot get to the equity in your assets, if any, you may be able to obtain tax relief by having your account declared by the IRS “currently not collectible” (CNC). The IRS often refers to this as a “hardship” status, and you must present incontrovertible evidence that you do not have the ability to pay the back taxes owed at the present time.
CP166: The IRS sends this notice when they are unable to process your monthly payment due to insufficient funds in your bank account. If you believe you had the money in your bank account, then you must clarify with your bank and write to the address on your notice with a signed explanation and proof of the sufficient funds at the time of the failed debit transaction.
CP169: The IRS has sent you this notice because they were unable to locate the return you states was previously filed. Read this carefully and determine the required form, fill out the Contact Information portion of the notice and send that back to the IRS along with your documentation.
CP 171: This notice is sent out semi-annually to remind you of a tax balance that is due. This amount includes penalty and accrued interest. It is important to set up a payment plan immediately if you are unable to pay the amount in full.
CP 178: This notice involves filing requirements for businesses. If you receive this form your tax return filing requirements may have changed and you may no longer owe excise tax. Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel. If you no longer owe excise tax, file a final Quarterly Excise Tax Return (Form 720) by:
• Writing “Not liable” at the top of next quarter’s Form 720, and
• Checking the box that says, “Final return,” located on Page 1 of the form in the upper left corner.
• If you owe excise tax in the future, the IRS will automatically send you Form 720 after they receive a return from you reporting tax.
CP 180/CP 181: As a taxpayer, you receive this notice because your tax return is missing a schedule or form. You should read the notice carefully to determine the required schedule or form needed to complete your return then download the required schedule or form on the IRS website or call 1-800-829-3676. Fill out the Contact Information section of the notice, detach, and send it to the IRS with your completed schedule or form so they receive it by the date indicated on the notice. Ignoring this form is not a good idea. If you do not respond by the due date of the notice, your tax and/or credits may be adjusted which may result in a balance due.
CP182: The IRS is missing your required Form 3468. Please download the required form from the IRS website or call 1-800-829-3676. When you send your Form 3468 to the IRS, be sure you also send the Contact Information section of the CP182 notice by the date listed on the notice.
CP 187: The IRS sends this notice to remind you of the amount you owe in tax, penalty, and interest. You should download copies of the following materials (if they were not included with your notice):
• Publication 1, Your Rights as a Taxpayer
• Publication 594, The IRS Collection Process
• Notice 746, Information About Your Notice, Penalty and Interest
• Call 1-800-829-FORM to have forms and publications mailed to you.
• Make payment arrangements if you cannot pay the full amount you owe.
CP 188: This notice means the IRS is holding your refund until they have determined you do not owe any other taxes. If you receive this form then you do not need to take any action. Simply review your notice carefully and it will explain the time frames necessary to review your account.
CP210/CP220: The IRS has made changes to your tax return from the year listed on the notice. Please read this carefully as it explains the changes the IRS has made to your account. If you agree, make your payment (if you happen to have a balance owed) by the due date, and if you disagree contact the IRS at the toll-free number listed on your notice.
CP211A: The IRS has approved your Form 8868, Application for Extension of Time to File and Exempt Organization Return. Keep this notice for your records, and file your required forms by your new due date shown on the notice.
CP211B: The IRS has denied your request to extend your time to file your Exempt Organization Return because you forgot to sign your Form 8868, Application for Extension of Time to File and Exempt Organization Return, or it was signed by someone not authorized to do so.
CP211C: Your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time to File and Exempt Organization Return, was received after the due date.
CP211D: The IRS has denied your request to extend your time to file your Exempt Organization Return for three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 did not explain the need for additional time or establish a reason which prevented you from filing by the extended due date.
CP211E: The IRS has denied your request to extend your time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return did not meet one or more of the requirements. Your previous due date still applies, so you must now file your required Exempt Organization Return immediately to limit any late-filing penalties.
CP 231: This notice means that your refund or credit payment was returned to the IRS and they need you to update your current address. You can either call the IRS or complete and send in the new contact information section at the bottom of this notice.
CP232A: The IRS has approved your request for an extension to file your Form 5330. You do not need to take any further action.
CP232B: The IRS has denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, was not received by the due date. A request for an extension of time to file Form 5330 must be received by the IRS on or before the date of your return.
CP232C: Your request to extend the time to file Form 5330 was denied because your Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, was not signed, or was signed by someone who is unauthorized to do so.
CP232D: The IRS has denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, did not state a reason why you need the extension. You must file a Form 5330 or a correct Form 5558 by the due date listed on the Form 5330.
CP 237: This form notifies you that the IRS has sent you a replacement refund check. If you have the expired check, you should destroy it, and when you receive the new check, remember to cash it.
CP237A: The IRS is informing you to call them and request your refund check. After doing so, you should receive the replacement check within 30 days.
CP 254: If you receive this notice it means your organization submitted a paper return for a particular tax period; however, the IRS records state you needed to file the return electronically as the paper return does not satisfy your filing requirements. If you get this form you should determine if your organization has total assets of $10 million or more and files 250 returns in a calendar year. If yes, file the electronic return as soon as possible. If you fail to do so, you may be subject to a failure to file penalty. If no, respond to the CP254 notice explaining why you aren’t required to file electronically.
BUSINESS & NONPROFIT FILINGS:
CP 255: The IRS sends you this notice if their records show that you are terminating your private foundation status; however, in order to finalize the termination the IRS needs additional information from you. If you receive this notice you should complete Form 8940, Request for Miscellaneous Determination and return the completed form to the IRS by the date indicated in your notice.
CP 259: The IRS sends you this notice when their records indicate you did not file a required business tax return. In order to handle the situation successfully you should file the required business return that is identified in the notice immediately. If eligible, file your return electronically with all required schedules, using your e-file provider, or file a paper return with all required schedules.
CP 259A: The IRS will send you this notice if their records indicate you did not file a required Form 990/990-EZ for your organization. This form is called the Return of Organization Exempt from Income Tax. If you receive this notice you should complete the response form and mail it to the address on the notice.
CP259B: The IRS sends this notice to you because their records indicate you did not file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. This form must be filed if your organization is a private foundation and not a public charity. Upon receiving this notice, you should file a Form 990-PF, complete the response page, and mail it to the address on the notice.
CP259C: See CP259B
CP259D: The IRS will send you this notice if their records indicate that you did not file a required Form 990-T, Exempt Organization Business Income Tax Return. Form 990-T must be filed by any organization that is tax-exempt under section 501(a) or section 529(a), if it has gross unrelated business income of $1,000 or more for a given tax year. Disregard this notice if you have filed the return within the last four weeks using the same name and EIN (business identification number) listed on the notice. Otherwise, file your required Form 990-T immediately according to the instructions on the notice.
CP259E: Based on the records the IRS has, you did not file a required Form 990-N, e-Postcard, and if you have not already done so in the last four weeks, you must send it immediately.
CP259F: The IRS is sending you this notice because their records show you did not file a required From 5227, Split-Interest Trust Information Return. You may disregard this notice if you have filed the return in the last four weeks using the same name and EIN listed on your notice. If you have not, file your required Form 5227 immediately.
CP259G: The IRS is notifying you that their records show you did not file a required Form 1120-POL, US Income Tax Return for Certain Political Organizations. You may disregard this notice if you have filed the return in the last four weeks using the same name and EIN listed on your notice. If you have not, file your required Form 1120-POL immediately.
CP259H: The IRS records show 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. You may disregard this notice if you have filed the return in the last four weeks using the same name and EIN listed on your notice. If you have not, file your required Form 990-990EZ immediately.
CP261: This is the approval notice for Form 2553, Election by a Small Business Corporation. Keep this S corporation approval letter in your permanent records, and file Form 1120S reporting income/losses, including a Schedule K-1 for all shareholders.
CP264: This notice is informing you of the denial of Form 2553, Election by a Small Business Corporation. If you want to be treated as a Small Business Corporation, please file a new, completed Form 2553, making sure you include all required statements. For this Form, you may want to seek professional assistance.
INSURANCE MANDATES:
CP267A: This is the IRS notifying you that you have overpaid the Branded Prescription Drug Fee. You must call the IRS within 30 days of the notice at the number listed. When you call the IRS, you can tell them if they have misapplied any payments or inform them where you would like to apply the overpayments.
CP267B: This notice informs you that you have overpaid your Insurance Provider Fee under Section 9010 of ACA. You must call the IRS within 30 days of the notice at the number listed on your notice. When you call the IRS, you can tell them if they have misapplied any payments, or inform them where you would like to apply the overpayments.
CP268: The IRS is notifying you they have amended your return because they believe there was a miscalculation, and as a result you have a potential overpayment credit. Please read your notice carefully as it will explain any changes made by the IRS. Call the toll-free number listed on your notice within 30 days to request a refund check or apply the credit to other types of taxes or tax periods.
LIABILITY SCHEDULES:
CP276A: The IRS did not receive a correctly completed tax liability schedule, so they are sending this notice. Normally they charge a Federal Tax Deposit (FTC) penalty when this happens, but fortunately, they have decided not to do so. Review your liability schedule, and correct any mistakes found.
CP276B: The IRS did not receive a correctly completed tax liability schedule, so they are sending this notice. Normally they charge a Federal Tax Deposit (FTC) penalty when this happens, but fortunately, they have decided not to do so. You do not need to take any further action, but correct the copy of your tax return you keep for your records so this error does not happen in the future.
CP279: The IRS has accepted the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election. You do not need to take any further action, just retain this notice for your records.
CP279A: The IRS has accepted the parent corporation of a Qualified Subchapter S Subsidiary. You do not need to take any further action, but be sure to retain this notice for your records.
CP282: If you indicated on your Form 1065, US Return of Partnership Income, or Form 1065-B, U.S. Return of Income for Elective Large Partnerships that you have foreign partners, you may be receiving this notice. The partnership, or a withholding agent for the partnership may need to pay a withholding tax on the Effectively Connected Taxable Income (ECTI).
CP283C: The IRS has charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. If you agree with the changes made, send the amount due by the date listed on your notice. If you disagree, contact the IRS by mail or at 1-877-829-5500.
CP284: The IRS is notifying you they have approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year. You must timely file a short period annual return for the tax year shown on Form 1128, and keep this notice for your records.
CP285: This notice informs BMF taxpayers of the reason their Form 1128, Application to Adopt, Change, or Retain a Tax Year was denied.
CP286: The IRS is notifying you they have approved Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. Continue to file your tax returns in a timely manner and make all payments.
CP288: The IRS has accepted your election to be treated as a Qualified Subchapter S Trust (QSST). File Form 1041, U.S. Income Tax Return for Estates and Trusts, including Schedule K-1, Beneficiary’s Share of Income, Deductions, Credits, etc., which reflects your ownership in the S corporation. Retain this notice for your records.
CP290: The IRS has approved your Electing Small Business Trust (ESBT) election. Please file Form 1041, including Schedule K-1 which reflects your ownership in the S corporation, and file a paper return with all required schedules. Keep this notice for your permanent records.
CP291: The IRS is notifying you that they are revoking your Electing Small Business Trust election. Timely file Form 1041, and keep this notice for your records.
CP292: The IRS is notifying you that they are revoking your Qualified Subchapter S Trust (QSST) election. Timely file Form 1041, and keep this notice for your records.
CP295: This notifies you the IRS has charged your account a penalty on your Form 5500. Please pay the amount due to avoid additional penalty and interest charges.
CP295A: This notifies you the IRS has charged your account a penalty on your Form 5500. Please pay the amount due to avoid additional penalty and interest charges.
CP297: This notice is informing you of the IRS’s intent to levy certain assets, and inform you of your right to a hearing. They have previously sent you a notice regarding the issue with your account, but your balance is still unpaid.
CP297A: The IRS has sent you this notice to inform you of a levy issued and your right to a hearing. They have previously sent you a notice regarding the issue with your account, but your balance is still unpaid.
CP297C: The IRS has levied you for unpaid taxes, but you have the right to a Collection Due Process hearing. Read this notice carefully as it explains the actions the IRS has taken, and then you must pay what you owe. If you cannot pay the full amount, you may be able to set up a payment plan.
CP298: You have a balance due to the IRS they had previously contacted you to pay, and they intend to levy your social security benefits if it is not paid.
CP299: This notifies you that your organization may be required to file an annual Electronic notice (e-Postcard), Form 990-N. If you have not filed its annual e-Postcard yet, you must file it as soon as possible.
CP301: This notice confirms you that you visited the IRS online services website and went through Identity Verification process.
CP501: This informs you that you have a balance due (money you owe to the IRS) on one of your tax accounts. Read this notice carefully as it should answer your initial questions. It will tell you your due date, amount due, and offer payment options for you. You must make your payments by the due date, or set up a payment plan if you cannot pay in full.
CP503: This notice serves as a reminder sent by the IRS because they have not heard from you and you have an unpaid balance on one of your tax accounts. Read this notice carefully as it will tell you your due date, amount due, and offer payment options for you. You must make your payments by the due date, or set up a payment plan if you cannot pay in full.
CP504: This notice informs you that you have an unpaid amount due on your account, and if it is not paid immediately the IRS will levy your state income tax refund and apply it to pay the amount you owe. Read this notice carefully, it will tell you your due date, amount due, and offer any payment options available for you. You must make your payments by the due date, or set up a payment plan if you cannot pay in full.
CP504B: This notice informs you that you have an unpaid amount due on your account, and if it is not paid immediately the IRS will levy certain property or rights to property and apply it to pay the amount you owe. Read this notice carefully it will tell you your due date, amount due, and offer payment options for you. You must make your payments by the due date, or set up a payment plan if you cannot pay in full.
UNFILED RETURNS:
CP515I (CP515): This notice is a reminder that the IRS still has no record that you filed your prior tax return or returns. Please file your taxes immediately or explain to the IRS why you do not need to file. You may use the response form provided on your notice to explain why you’re filing late, why you do not need to file, or that you already filed.
CP515B (CP515): This notice is a reminder that the IRS does not have record of your business tax return. Please file your business return immediately, filing online if able. You should use the response form provided on your notice to explain why you’re filing late, why you do not need to file, or that you already filed.
CP516: This notice is a reminder that the IRS still has no record of your prior tax return or returns. Please file your taxes immediately or explain to the IRS why you do not need to file. You may use the response form provided on your notice to explain why you’re filing late, why you do not need to file, or that you already filed.
CP518I (CP518): This notice is a final reminder that the IRS still has no record that you filed your previous tax returns. Please file your taxes immediately or explain to the IRS why you do not need to file. You may use the response form provided on your notice to explain why you’re filing late, why you do not need to file, or that you already filed.
CP518B (CP518): This notice is a final reminder that the IRS still has no record that you filed your previous business tax returns. Please file your business taxes immediately or explain to the IRS why you do not need to file. You may use the response form provided on your notice to explain why you’re filing late, why you do not need to file, or that you already filed.
CP521: This notice is a reminder that you have a payment plan or installment agreement with the IRS and there is a payment due. Read your notice carefully because it is a reminder to send in your monthly payment, and make your payment by the due date to avoid penalties or interest.
CP523: This notice informs you of the IRS’s intent to terminate your installment agreement (payment plan) and levy your assets because you have defaulted on your payment plan. Please make your payment before your termination date to prevent your installment agreement from being terminated. If it is terminated, you may be able to coordinate with the IRS to reinstate it after you pay a fee.
CP547: The IRS has received your Form 2848, 8821, or 706 and has assigned you a centralized Authorization File (CAF) number. Please retain this notice for your records and use your CAF number on all future third party authorization requests and telephone contacts.
ITIN NUMBERS:
CP563: The IRS has reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and needs additional information in order to process your request. Please complete the CP563 response card provided with your notice.
CP565: This notice informs you the IRS has given you an Individual Taxpayer Identification Number (ITIN). Please read this notice carefully, and make sure the name and date of birth the IRS has on record is correct. Use this ITIN in place of a Social Security Number to file a federal return or tax reporting document.
CP565SP: Este aviso le informa que el IRS le ha dado un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Por favor, lea atentamente este aviso, y asegúrese de que el nombre y fecha de nacimiento, el IRS ha registrado es la correcta. Utilice este ITIN en lugar de un número de Seguro Social para presentar una declaración federal o documento de declaración de impuestos.
CP566: The IRS needs more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent an incomplete form or the wrong documents, so read the instructions for your application carefully. Make sure you have answered all the questions and that you do not qualify for a Social Security Number and need an ITIN. Please send the IRS the documents they are requesting, in English if they have requested a translation (using a certified translator).
CP566SP: El IRS necesita más información para procesar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Es posible que haya enviado un formulario incompleto o los documentos equivocados, así que lea las instrucciones para su aplicación con cuidado. Asegúrese de que ha respondido a todas las preguntas y que usted no califica para un Número de Seguro Social y necesita un ITIN. Por favor envíe al IRS los documentos que se soliciten, en Inglés, si así lo solicita una traducción (uso de un traductor certificado).
CP567: The IRS has rejected your application for an Individual Taxpayer Identification Number (ITIN), your documents may be invalid, or they did not receive a reply when they asked for information from you. Make sure you have answered all the questions and that you do not qualify for a Social Security Number and need an ITIN. Please send the IRS the documents they are requesting, in English if they have requested a translation (using a certified translator).
CP567SP: El IRS ha rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN), sus documentos pueden ser inválidos o puede que el IRS no haya recibido una respuesta cuando le pidieron información. Asegúrese de que haya respondido a todas las preguntas, de que usted no califique para un Número de Seguro Social, y de que necesite un ITIN. Por favor envíe al IRS los documentos que se solicitan, en Inglés, si han solicitado traducción (usando un traductor certificado).
CP2000: The income and/or payment information the IRS has on file does not match the information reported on your tax return. This could affect your tax return by causing an increase or decrease in your tax, or may not change at all. Read this carefully as it explains what information the IRS received and how it may affect your return. Complete the response provided explaining whether or not you agree with the notice, and correct the information if needed.
CP2005: The IRS accepted the information you sent them and they are not going to change your tax return. They have closed their review of your account. You do not need to take any further actions.
CP2006: The IRS has received your information and will review all documentation, then will contact you with their decision. Read your notice carefully, but you do not need to take any further action.
CP2030: The IRS is proposing changes to income, credits, and deductions listed on your U.S. Corporate Income Tax Return. You must compare the information in the two columns, “Shown on Return” and “Reported to IRS by others” and check for mistakes. If you agree but cannot make the payments, you may be able to set up a payment plan. If you disagree, return the response page provided with a signed statement explaining each discrepancy.
MISSING INCOME REPORTING:
CP2057: The IRS has received information not reported on your tax return, so you must file an amended return. If you believe the information is wrong, contact the business or person reporting the information and ask them to correct it.
CP2051: The IRS needs you to contact them as soon as possible. They have received information not reported on your tax return. Read the notice carefully as it explains what information the IRS has already received. Complete the response form sent with your notice regardless of if the information is correct or incorrect.
CP2531: The IRS needs you to contact them as soon as possible. They have received information not reported on your tax return. Read the notice carefully as it explains what information the IRS has already received. You must compare the information in the two columns, “Shown on Return” and “Reported to IRS by others” and check for mistakes. Complete the response form sent with your notice, indicating whether you disagree or agree with the information reported.
CP2566: The IRS did not receive your tax return, so they have calculated your tax, penalty, and interest based on wages and other income reported to them by employers, financial institutions, and others. You must either file your return immediately or accept the IRS’s proposed assessment by signing the enclosed Response Form. Please call the IRS if you believe you do not have to file.
CP2566R: The IRS had previously sent you a CP63 notice informing you they are holding your refund until one or more unfiled tax returns are received, and because you did not reply, they have calculated your tax, penalty, and interest based on wages and other income reported to by employers, financial institutions, and others. You must either file your return immediately or accept the IRS’s proposed assessment by signing the enclosed Response Form. Please call the IRS if you believe you do not have to file.
CP3219A: The IRS received information that is different from what you reported on your tax return which may result in an increase or decrease in your tax. Read the notice carefully as it explains how the amount was calculated and how you can challenge it in U.S Tax Court. If you agree with the changes, sign the enclosed Form 5564, Notice of Deficiency, and mail it to the address shown on the notice. If you disagree, mail the information including any supporting documents) to the address shown on the notice.
CP3219B: This notice is a Statutory Notice of Deficiency and informs you of the IRS’s intent to assess a tax deficiency. Read the notice carefully as it explains how the amount was calculated and how you can challenge it in U.S Tax Court and compare the changes made by the IRS with information on your tax return. If you agree with the changes, complete and send in Form 4089, Notice of Deficiency – Waiver. If you do not agree, file a petition with the Tax Court within 90 days from the date on the notice.
CP3219N: The IRS did not receive your tax return, so they have calculated your tax, penalty, and interest based on wages and other income reported to them by employers, financial institutions, and others. You must either file your return immediately or accept the IRS’s proposed assessment by signing the enclosed Response form. Please call the IRS if you believe you do not have to file.
