IRS notices, decoded
Find the notice number in the top right corner of the letter. Each page tells you what it means, when you must respond, and what to send.
The number in the top right corner of the letter tells you almost everything. Find yours below. Every notice page says what it means, how many days you have, what to send, and when to stop reading and hire someone.
Browse all 22 families of IRS letters
Identity theft indicator placed on your account
Routine
CP01AYour Identity Protection PIN
Routine
CP01BMore information needed for your identity theft claim
Respond within 30 days
CP01EEmployment-related identity theft
Routine
CP01FYou can request an IP PIN
Routine
CP01HAccount locked: Social Security shows the taxpayer as deceased
Respond within 30 days
CP01LData breach exposed your information
Routine
CP01RIdentity theft claim resolved
Routine
CP01SIdentity theft claim received
Routine
CP01UIP PIN update
Routine
CP05Refund held for review
Routine
CP05ADocuments needed to verify your return
Respond within 30 days
CP05BRefund held: verifying income and withholding
Routine
CP06ADocuments needed to verify the premium tax credit
Respond within 30 days
CP07Refund held: verifying treaty or international items
Routine
CP08You may qualify for the additional child tax credit
Routine
CP09You may qualify for the earned income credit
Routine
CP10Change to estimated tax credit applied to next year
Respond within 60 days
CP11Math error, balance due
Respond within 60 days
CP12Math error, refund changed
Respond within 60 days
CP120AExempt status automatically revoked
Routine
CP128Balance due after a payment was applied elsewhere
Respond within 21 days
CP12ARefund changed: earned income credit corrected
Respond within 60 days
CP12ERefund changed: other correction
Respond within 60 days
CP12FRefund changed: a credit correction
Respond within 60 days
CP12GRefund changed: a credit correction
Respond within 60 days
CP12NRefund changed: a correction requiring no further action
Respond within 60 days
CP12URefund changed: a processing correction
Respond within 60 days
CP13Return corrected, no change to what you owe
Respond within 60 days
CP136Your federal tax deposit schedule for next year
Routine
CP14Balance due
Respond within 21 days
CP141CExempt organization penalty: a late or incomplete return
Respond within 30 days
CP141IExempt organization penalty: an incomplete return
Respond within 30 days
CP141LExempt organization penalty: a late return
Respond within 30 days
CP141RExempt organization penalty removed
Routine
CP15Civil penalty assessed
Respond within 30 days
CP15BTrust fund recovery penalty assessed
Respond within 30 days
CP160Business balance due reminder
Respond within 21 days
CP161Business balance due
Respond within 21 days
CP162Partnership or S corporation late filing penalty
Respond within 30 days
CP166Direct debit installment payment failed
Respond within 30 days
CP171Business annual reminder of balance owed
Routine
CP177Business: final notice of intent to levy
Respond within 30 days
CP187Business balance due after a change
Respond within 21 days
CP19EExamination result: earned income credit changes, balance due
Respond within 30 days
CP19FExamination result: proposed changes, balance due
Respond within 30 days
CP19GExamination result: proposed changes, balance due
Respond within 30 days
CP2000Proposed changes to your return
Respond within 30 days
CP2005CP2000 case closed, no change
Routine
CP2006CP2000 response received
Routine
CP2057You may need to amend your return
Respond within 30 days
CP207Proposed deposit penalty: schedule does not match liability
Respond within 30 days
CP20EExamination result: earned income credit changes, refund reduced
Respond within 30 days
CP20FExamination result: proposed changes, refund reduced
Respond within 30 days
CP20GExamination result: proposed changes, refund reduced
Respond within 30 days
CP2100Payee TIN mismatches on your information returns (large filer)
Respond within 15 days
CP2100APayee TIN mismatches on your information returns (small filer)
Respond within 15 days
CP21AChanges you requested were made, balance due
Respond within 21 days
CP21BChanges you requested were made, refund due
Routine
CP21CChanges you requested were made, no balance change
Routine
CP21EExamination changes made, balance due
Respond within 21 days
CP225Payment applied to a different period
Respond within 21 days
CP22AChanges you requested were made, balance due
Respond within 21 days
CP22EExamination changes, balance due
Respond within 21 days
CP23Estimated payment discrepancy
Respond within 21 days
CP230A change to a prior period affected this one
Respond within 21 days
CP236Your deposit frequency for the coming year
Routine
CP24Estimated payments did not match, refund due
Routine
CP240W-2 totals do not match your Forms 941
Respond within 30 days
CP242Business: state refund levied
Respond within 30 days
CP25Estimated payments did not match, no balance change
Respond within 60 days
CP2501Income on your return does not match what was reported
Respond within 30 days
CP253W-2 and 941 totals do not match
Respond within 30 days
CP2566Proposed tax based on third-party information
Respond within 30 days
CP259Business return not received
Respond within 30 days
CP259AForm 940 not received
Respond within 30 days
CP259BForm 941 not received
Respond within 30 days
CP259CForm 1120 not received
Respond within 30 days
CP259DForm 1065 not received
Respond within 30 days
CP259FForm 990 not received
Respond within 30 days
CP259GForm 1120-S not received
Respond within 30 days
CP259HForm 941 or other return not received
Respond within 30 days
CP261S corporation election accepted
Routine
CP264S corporation election not accepted
Respond within 30 days
CP27You may qualify for the earned income credit (no children)
Routine
CP277Entity classification election accepted
Routine
CP283Form 5500 late filing penalty assessed
Respond within 30 days
CP297Business: final notice of intent to levy
Respond within 30 days
CP298Business: intent to levy Social Security benefits
Respond within 30 days
CP30Estimated tax penalty assessed
Respond within 21 days
CP3219AStatutory notice of deficiency
Respond within 90 days
CP3219NNotice of deficiency for a year with no return
Respond within 90 days
CP32ARefund check returned as undeliverable
Routine
CP39Overpayment applied to another year
Routine
CP403Form 5500 not received
Respond within 30 days
CP406Form 5500 still not received
Respond within 30 days
CP42Overpayment applied to your spouse's balance
Routine
CP45Overpayment could not be applied as requested
Routine
CP48Your ITIN is expiring
Routine
CP49Your refund was applied to a tax debt
Routine
CP501First reminder of balance due
Respond within 21 days
CP503Second reminder of balance due
Respond within 10 days
CP504Notice of intent to levy
Respond within 30 days
CP515No return on file: reminder
Respond within 30 days
CP516No return on file: second reminder
Respond within 30 days
CP518No return on file: final notice
Respond within 30 days
CP521Installment payment due
Routine
CP522Financial information needed for your payment plan
Respond within 30 days
CP523Installment agreement in default
Respond within 30 days
CP53Direct deposit could not be made
Routine
CP53ARefund delayed: direct deposit under review
Routine
CP53BRefund delayed for review
Routine
CP53CRefund delayed for review
Routine
CP53DRefund delayed for review
Routine
CP54BName and taxpayer ID do not match; refund held
Respond within 30 days
CP54GName and taxpayer ID mismatch; return processed
Routine
CP565ITIN assigned
Routine
CP566ITIN application: more information needed
Respond within 45 days
CP567ITIN application rejected
Routine
CP575EIN confirmation
Routine
CP59No return on file: first notice
Respond within 30 days
CP60A payment was removed from your account
Respond within 21 days
CP601Spanish-language version of CP501
Respond within 21 days
CP603Spanish-language version of CP503
Respond within 10 days
CP604Spanish-language version of CP504
Respond within 30 days
CP615Spanish-language version of CP515
Respond within 30 days
CP616Spanish-language version of CP516
Respond within 30 days
CP618Spanish-language version of CP518
Respond within 30 days
CP621Spanish-language version of CP521
Routine
CP622Spanish-language version of CP522
Respond within 30 days
CP623Spanish-language version of CP523
Respond within 30 days
CP71Annual reminder of balance owed
Routine
CP71AAnnual reminder: account in currently-not-collectible status
Routine
CP71CAnnual reminder with passport certification warning
Routine
CP71DAnnual reminder: balance includes an assessed penalty
Routine
CP75Documents needed to verify credits
Respond within 30 days
CP75CEarned income credit ban
Routine
CP79Credit disallowed; Form 8862 required next time
Routine
CP79ACredit disallowed with a two-year ban
Routine
CP80Credits on account, no return filed
Respond within 30 days
CP85AVerify your head of household filing status
Respond within 30 days
CP85BVerify a credit you claimed
Respond within 30 days
CP85CVerify a credit you claimed
Respond within 30 days
CP87ASomeone else claimed your dependent
Respond within 30 days
CP89Annual installment agreement statement
Routine
CP90Final notice of intent to levy
Respond within 30 days
CP91Intent to levy Social Security benefits
Respond within 30 days
CP92State refund levied
Respond within 30 days
CP94Levy notice on a criminal restitution assessment
Respond within 30 days
LT11Final notice of intent to levy and your right to a hearing
Respond within 30 days
Letter 12CInformation missing from your return
Respond within 20 days
Letter 3172Notice of federal tax lien filing
Respond within 30 days
Letter 4883CCall to verify your identity
Respond within 30 days
Letter 5071CVerify your identity to process your return
Respond within 30 days
Letter 525Examination report with proposed changes
Respond within 30 days
Letter 5747CVerify your identity in person
Respond within 30 days
Letter 6330CVerify your identity to process your return
Respond within 30 days
Letter 6331CVerify your identity online, by phone, or in person
Respond within 30 days
Letter 915Examination report: proposed changes, 30 days
Respond within 30 days