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Independent guide. Not the IRS and not affiliated with any government agency.

44 notices and letters explained

IRS notices and letters

Find your notice by its number. Each page explains what it means, the deadline, your options and what happens next, in plain English.

Balance due

You owe a balance and the IRS is asking you to pay.

CP14Balance due, first notice (no math error)Pay by the date on the noticeMedium CP22AChanges to your return (made as you requested) resulting in a balance duePay by the date on the noticeMedium CP501Reminder of balance duePay by the date on the noticeMedium CP503Second reminder of unpaid balancePay by the date on the noticeHigh CP521Installment agreement payment reminderPay by the due date on the noticeLow CP71Annual reminder of balance due (CP71A, CP71C, CP71D)No hearing deadlineMedium

Collection, liens and levies

Final notices, levies, liens and other collection steps.

CP40Your account has been assigned to a private collection agencyNo IRS deadlineMedium CP504Notice of intent to levy (state tax refund)Pay immediatelyHigh CP508CNotice of certification of seriously delinquent federal tax debt to the State DepartmentNo response deadlineHigh CP523Notice of intent to terminate your installment agreement30 daysHigh CP90Final notice of intent to levy and notice of your right to a hearing (also CP297)30 daysCritical LT11Final notice of intent to levy and notice of your right to a hearing (also Letter 1058)30 daysCritical Letter 3172Notice of federal tax lien filing and your right to a hearing under IRC 6320Date shown on the letterHigh

Changes to your return

The IRS changed or proposes to change your return.

CP10Changes to your return affected the overpayment applied to next year60 days to disputeLow CP11Changes to your return because of a miscalculation (balance due)60 daysMedium CP12Changes to your return; refund amount changed or overpayment created60 days to disputeLow CP2000Proposed changes to your tax return (income or payment mismatch)30 daysHigh CP23Estimated tax payment discrepancy (balance due)Date on the noticeMedium CP24Estimated tax payment discrepancy (overpayment or credit)No response needed if you agreeLow CP25Estimated tax payment discrepancy (zero balance)No response needed if you agreeLow CP2501Income or payment information doesn't match your return (inquiry)Date on the noticeMedium CP3219AStatutory Notice of Deficiency (90-day letter)90 daysCritical

Audits and examinations

Requests for documents and proposed audit changes.

CP75Audit of your Earned Income Credit; refund partly on holdDate on the noticeHigh CP79Credits denied in an audit; you must recertify (Form 8862) to claim them againNo response neededMedium Letter 525General 30-day letter (proposed audit adjustments)30 daysHigh Letter 566Initial contact letter for an audit by mail (correspondence examination)Due date on the letterHigh Letter 95030-day letter after a field examination (proposed deficiency, appeal rights)30 daysHigh

Identity verification

Your return is on hold until you confirm who you are.

CP01AYour Identity Protection PIN (IP PIN)No response neededLow CP565Your ITIN has been assignedNo response neededLow CP566Your ITIN application needs more information45 daysMedium Letter 4883CVerify your identity by phone (Taxpayer Protection Program)As soon as possibleHigh Letter 5071CVerify your identity and tax returnAs soon as possibleHigh Letter 5747CVerify your identity in person at a Taxpayer Assistance CenterAs soon as possibleHigh

Unfiled returns

The IRS has no record of a return it expected.

CP2566Proposed assessment because you didn't file (substitute for return)30 daysHigh CP518Final reminder to file your tax returnImmediatelyHigh CP59No record of a filed tax returnImmediately (file or explain)Medium Letter 12CYour return is missing information20 daysMedium

Refunds

Your refund is held, reduced or needs bank details.

CP05Refund on hold while the IRS verifies your returnNo response needed (wait 60 days)Low CP09You may be eligible for the Earned Income Credit30 days if you qualify and want the creditLow CP49Your refund was applied to a tax debtNo response neededLow CP53EProvide direct deposit information to receive your refund30 daysMedium

Business notices

EINs, backup withholding and business accounts.

CP161Request for payment / notice of unpaid balance (business and other entity returns)10 days to report a mistakeMedium CP2100Missing or incorrect payee TINs; backup withholding may be required15 business days to send B-noticesMedium CP575Your Employer Identification Number (EIN) confirmationNo response neededLow

Not sure the letter is real?

The IRS starts most contact by mail. Check the notice against your IRS Online Account and read how to spot an IRS scam before you call any number or pay anything.