Avisos Comunes de Impuestos del IRS
¿Recibió una carta del IRS? Entender qué significa su aviso es el primer paso para resolver el problema. Conozca los avisos comunes del IRS, por qué se envían y qué acciones podría necesitar tomar.
Explorar Avisos¿Qué Es un Aviso de Impuestos del IRS?
El IRS envía avisos por muchas razones diferentes, incluyendo recordatorios de saldo pendiente, solicitudes de información adicional, cambios a una declaración de impuestos o notificaciones sobre actividad de cobro. Aunque recibir un aviso del IRS puede ser estresante, no siempre significa que usted haya hecho algo mal. Leer el aviso con atención y responder antes de cualquier fecha límite indicada puede ayudar a proteger sus derechos y evitar multas o acciones de cumplimiento adicionales.
Avisos Comunes de Impuestos del IRS
Busque por número de aviso, título o palabra clave.
Balance Due Notice
The CP14 is often the first notice sent when you owe taxes. It explains the amount due, including penalties and interest, and provides payment instructions.
Qué significa esto CP501Reminder Notice
A CP501 is a reminder that you still have an unpaid tax balance. It encourages you to pay the amount owed or review available payment options.
Qué significa esto CP503Second Reminder Notice
The CP503 indicates the IRS has not yet received your payment. Ignoring this notice may lead to additional collection efforts.
Qué significa esto CP504Final Notice Before Levy
The CP504 is the IRS's Notice of Intent to Levy. If the balance stays unpaid, the IRS can levy your state tax refund and move toward further collection action against your income and property.
Qué significa esto Letter 1058 / LT11Final Notice of Intent to Levy
This notice informs you the IRS intends to begin levy action if the issue is not resolved. It also explains your right to request a Collection Due Process hearing before the levy proceeds.
Qué significa esto CP2000Proposed Changes to Your Tax Return
The IRS believes information reported by employers, banks, or other third parties does not match your tax return. This is a proposed adjustment, not a final tax bill.
Qué significa esto CP90Intent to Levy
This notice advises that the IRS plans to levy certain assets if the balance remains unpaid. It also outlines your appeal rights.
Qué significa esto LT3219Statutory Notice of Deficiency
Often called a “90-day letter,” this notice proposes additional taxes and provides information about your right to petition the U.S. Tax Court before the IRS assesses the additional tax.
Qué significa esto CP11Changes to Your Return: Balance Due
The IRS corrected one or more miscalculations on your return, and as a result you now owe a balance.
Qué significa esto CP12Changes to Your Return: Refund Adjusted
The IRS corrected one or more errors on your return, which changed your expected refund or overpayment amount.
Qué significa esto CP22AData Processing Adjustment: Balance Due
The IRS made the changes you requested to your tax return, and those changes resulted in a balance due.
Qué significa esto CP49Refund Applied to Taxes Owed
All or part of your refund was applied to a past-due tax balance from a prior year.
Qué significa esto CP59Unfiled Return Request
The IRS has no record of receiving a prior-year return and is asking you to file it or explain why you are not required to.
Qué significa esto CP80Credit on Account, No Return Filed
The IRS applied a credit to your account for a tax period but has not received your return for that period.
Qué significa esto CP2501Return Discrepancy: Response Needed
Information reported to the IRS does not match your return, and the IRS is asking you to review and respond before any adjustment is made.
Qué significa esto CP71 / CP71CAnnual Balance Reminder
An annual reminder of a tax balance you still owe, including current penalties and interest.
Qué significa esto CP523Intent to Terminate Installment Agreement
You have defaulted on an installment agreement; the IRS intends to terminate it and may levy if the default is not resolved.
Qué significa esto NegociosCP161Balance Due: Request for Payment
You have an unpaid balance on your account. The notice shows the amount due and how to pay it.
Qué significa esto CP75Examination of Credits
The IRS is examining certain credits claimed on your return, such as the Earned Income Credit, and requests supporting documentation.
Qué significa esto Letter 12CInformation Needed to Process Return
The IRS needs additional information or a missing form or schedule before it can finish processing your return.
Qué significa esto Letter 4883CIdentity Verification Required
The IRS must verify your identity before it can process a return filed in your name. Do not ignore this letter.
Qué significa esto Letter 5071CIdentity Verification (Online Option)
The IRS received a return with your name and needs you to verify your identity online or by phone before it can process the return.
Qué significa esto CP01Identity Theft Protections Applied
The IRS has resolved an identity-theft issue on your account and placed protections on it for future filings.
Qué significa esto CP05Return Under Review
The IRS is reviewing your return and is holding your refund while it verifies income, withholding, or credits.
Qué significa esto CP08You May Qualify for the Additional Child Tax Credit
Based on your return, you may be entitled to the Additional Child Tax Credit and can respond to claim it.
Qué significa esto CP09You May Qualify for the Earned Income Credit
IRS records suggest you may be eligible for the Earned Income Credit even though you did not claim it.
Qué significa esto CP21ARequested Changes: Balance Due
The IRS made the changes you requested for a tax year, and those changes resulted in a balance due.
Qué significa esto CP21BRequested Changes: Refund
The IRS made the changes you requested for a tax year, and those changes result in a refund.
Qué significa esto CP22EExamination Changes: Balance Due
As a result of an examination of your return, the IRS made changes that leave a balance due.
Qué significa esto CP23Estimated Payment Discrepancy
The IRS found a difference between the estimated tax payments claimed and the amount posted to your account, changing your balance.
Qué significa esto CP53Refund by Check
The IRS could not issue your refund by direct deposit and will mail you a paper check instead.
Qué significa esto CP79Credit Denied: Form 8862 Required
A credit such as the Earned Income Credit was disallowed in a prior year; you must file Form 8862 to claim it again.
Qué significa esto CP88Refund Held: Missing Return
The IRS is holding your refund because a return from a prior year has not been filed.
Qué significa esto CP91Final Notice: Levy on Social Security
The IRS intends to levy up to 15% of your Social Security benefits to collect an unpaid balance unless it is resolved.
Qué significa esto CP2566Substitute Return: Proposed Assessment
Because a return was not filed, the IRS prepared one for you and is proposing the tax you owe. You can respond before it is assessed.
Qué significa esto CP3219ANotice of Deficiency (Audit)
Following an examination, the IRS is proposing additional tax and explaining your right to petition the U.S. Tax Court.
Qué significa esto LT16Overdue Taxes or Unfiled Returns
The IRS is attempting to collect overdue taxes or secure unfiled returns and asks you to contact them promptly.
Qué significa esto LT18Request for Unfiled Returns
The IRS has no record of one or more required returns and is requesting that you file them.
Qué significa esto CP10Math Error: Estimated Tax Reduced
The IRS corrected a miscalculation on your return that changed the amount applied to next year's estimated tax.
Qué significa esto CP11AMath Error (EIC): Balance Due
The IRS changed your return because of an Earned Income Credit miscalculation, and you now owe a balance.
Qué significa esto CP13Math Error: No Refund or Balance
The IRS corrected a miscalculation on your return; the change results in neither a refund nor an amount due.
Qué significa esto CP15Notice of Civil Penalty
The IRS has charged you a civil penalty. The notice explains the penalty and how to respond or appeal.
Qué significa esto CP15BTrust Fund Recovery Penalty
A Trust Fund Recovery Penalty has been assessed against you personally for unpaid employment taxes.
Qué significa esto CP16Math Error: Overpayment Applied
The IRS corrected your return and applied the resulting overpayment to another tax debt you owe.
Qué significa esto CP17Refund of Excess Estimated Payments
The IRS is refunding excess estimated tax credits on your account.
Qué significa esto CP21CAccount Adjustment: No Change Due
The IRS made the adjustment you requested; it results in neither a refund nor an amount due.
Qué significa esto CP25Estimated Payment Discrepancy: No Change Due
The IRS found a difference in estimated tax payments, but it results in no refund or balance due.
Qué significa esto CP27You May Qualify for the Earned Income Credit
You may be eligible for the Earned Income Credit even without a qualifying child. Respond to find out if you can claim it.
Qué significa esto CP30Refund Reduced: Estimated Tax Penalty
The IRS reduced your refund because you were charged a penalty for not pre-paying enough estimated tax.
Qué significa esto CP32ACall to Request a New Refund Check
Your refund check has expired or was never cashed. Call the IRS to request a replacement.
Qué significa esto CP39Overpayment Applied From Another Account
The IRS used a refund belonging to you, your spouse, or a former spouse to pay a past-due tax balance. You may still owe after the offset.
Qué significa esto CP40Account Assigned to a Private Collection Agency
Your overdue tax account has been assigned to an IRS-contracted private collection agency.
Qué significa esto CP42Overpayment Applied to Spouse's Debt
An overpayment from your account was applied to a past-due amount owed on a spouse's account.
Qué significa esto CP45Credit Elect Could Not Be Applied
The IRS was unable to apply all of the credit you asked to carry forward to next year's estimated tax.
Qué significa esto CP48Renew Your ITIN to File
Your Individual Taxpayer Identification Number is expiring or being deactivated; renew it so you can keep filing.
Qué significa esto CP51AIRS Figured Your Tax: Balance Due
The IRS calculated the tax on your return for you, and the result is a balance due.
Qué significa esto CP52Self-Employment Earnings Corrected
The IRS corrected the self-employment earnings reported on your return.
Qué significa esto CP54Name or SSN Mismatch: Refund Delayed
The name or Social Security number on your return doesn't match IRS records, and your refund is delayed until it's resolved.
Qué significa esto CP60Credit Removed: Balance Due
The IRS reversed a credit previously applied to your account, which created a balance due.
Qué significa esto CP62Payment or Credit Applied
The IRS applied a payment or credit to your account based on your correspondence and shows your current status.
Qué significa esto CP63Refund Held: Unfiled Returns
The IRS is holding your refund until you file one or more prior-year returns that are still outstanding.
Qué significa esto CP74Earned Income Credit Recertified
You have successfully recertified for the Earned Income Credit and no longer need to file Form 8862.
Qué significa esto CP75AEIC and Child Tax Credit Under Review
The IRS is examining the Earned Income Credit and Additional Child Tax Credit on your return and requests supporting documents.
Qué significa esto CP75DRefund Frozen: Documentation Needed
Your refund is frozen while the IRS reviews your Earned Income Credit, filing status, or dependents. Supporting documents are requested.
Qué significa esto CP76Earned Income Credit Allowed
The IRS has allowed the Earned Income Credit you claimed. If you owe no other debts, the refund should arrive within about 8 weeks.
Qué significa esto CP81Return Not Received: Credit May Expire
The IRS still hasn't received your return, and a credit or refund on your account may expire if you don't file soon.
Qué significa esto CP89Annual Installment Agreement Statement
An annual statement of the payments made and current balances on the tax periods in your installment agreement.
Qué significa esto CP92Levy on State Tax Refund
The IRS has levied your state income tax refund to pay an unpaid balance and explains your right to a hearing.
Qué significa esto CP301IRS Online Services Confirmation
Confirms that you registered for or accessed an IRS online service. If this wasn't you, contact the IRS.
Qué significa esto CP2057Check Your Records: Possible Unreported Income
Information the IRS received may not match your return. Review your records and file an amended return if needed.
Qué significa esto CP2566RReturn Not Filed: Refund May Be Applied
You haven't filed, so the IRS prepared a return for you and may apply any refund you're due to the tax owed.
Qué significa esto CP3219NStatutory Notice of Deficiency (90-Day Letter)
Because a return wasn't filed, the IRS is proposing the tax you owe and explaining your right to petition the U.S. Tax Court.
Qué significa esto NegociosCP101Math Error on Form 940: Balance Due
The IRS found a miscalculation on your Form 940 (federal unemployment tax) that leaves your business with a balance due.
Qué significa esto NegociosCP102Math Error on Employment Tax Return: Balance Due
The IRS corrected a miscalculation on an employment tax return (Form 941, 943, 944 or 945); your business now owes a balance.
Qué significa esto NegociosCP108Federal Tax Deposit Problem
There is a problem with a Federal Tax Deposit, such as a payment posted to the wrong form or period.
Qué significa esto NegociosCP112Math Error on Employment Tax Return: Overpayment
The IRS corrected a miscalculation on an employment tax return, and the change results in an overpayment.
Qué significa esto NegociosCP131Math Error on Business Income Tax Return
The IRS corrected a miscalculation on a business income tax return. The changes result in no balance due and no refund.
Qué significa esto NegociosCP134BFederal Tax Deposit Discrepancy: Balance Due
The IRS found a difference between the Federal Tax Deposits you reported and what posted to your account, leaving a balance due.
Qué significa esto NegociosCP136Annual Federal Tax Deposit Requirements
Your annual notice of how often your business must deposit employment taxes (Form 941) for the coming year.
Qué significa esto NegociosCP138Overpayment Applied to Another Period
An overpayment on your business return was applied to a balance owed on another tax period.
Qué significa esto NegociosCP145Credit Not Fully Applied to Next Period
The IRS was unable to apply all of the overpayment you asked to carry toward the next tax period. The notice shows how much was actually applied.
Qué significa esto NegociosCP160Annual Balance Due Reminder
An annual reminder that your business still owes a balance on one or more prior tax periods.
Qué significa esto NegociosCP162Late or Incomplete Return Penalty
The IRS charged a penalty because a partnership or S-corporation return was filed late, was incomplete, or was not filed electronically as required.
Qué significa esto NegociosCP165Dishonored Deposit or Payment
A payment for a Federal Tax Deposit or estimated tax was dishonored (returned unpaid), and a penalty may apply.
Qué significa esto NegociosCP171Annual Balance Due Reminder
An annual reminder of the balance due on your business tax account.
Qué significa esto NegociosCP210Business Account Adjustment
The IRS adjusted your business return; the change may result in a balance due, no change, or a refund.
Qué significa esto NegociosCP215Civil Penalty Assessment
A civil penalty has been assessed on your business account. The notice explains the penalty and how to respond.
Qué significa esto NegociosCP220Audit or Data Adjustment: Balance Due
As a result of an audit or data-processing adjustment, the IRS changed your business return and a balance is due.
Qué significa esto NegociosCP225Missing Payment Applied
The IRS located a missing payment and applied it to your account, updating your balance.
Qué significa esto NegociosCP240Employment Tax Discrepancy (CAWR)
The IRS found a difference between the employment taxes you reported and the wage forms (W-2/W-3) filed, leaving a balance due.
Qué significa esto NegociosCP259Business Return Not Filed
The IRS has no record of a required business return and is asking you to file it.
Qué significa esto NegociosCP260Credit Reversed: Balance Due
A credit previously applied to your business account was reversed, creating a balance due.
Qué significa esto NegociosCP261S-Corporation Election Accepted
The IRS accepted your election to have your business treated as an S-corporation.
Qué significa esto NegociosCP262S-Corporation Status Revoked
The IRS has revoked your business's S-corporation status.
Qué significa esto NegociosCP264S-Corporation Election Denied
The IRS denied your election to have your business treated as an S-corporation.
Qué significa esto NegociosCP267Excess Credit on Account
Your business account has excess credits; the notice explains how the credit will be handled.
Qué significa esto NegociosCP276BLate Deposit: No Penalty Charged
You made one or more late Federal Tax Deposits, but the IRS did not charge a penalty this time.
Qué significa esto NegociosCP279QSub Election Accepted
The IRS accepted your Qualified Subchapter S Subsidiary (QSub) election.
Qué significa esto NegociosCP283Penalty on Form 5500
The IRS charged a penalty because your Form 5500-EZ (retirement plan return) was filed late or was incomplete.
Qué significa esto NegociosCP289Annual Installment Agreement Statement
An annual statement of the payments made and current balances on the tax periods in your business installment agreement.
Qué significa esto NegociosCP242Levy on State Tax Refund
The IRS has levied your business's state tax refund to collect an unpaid balance and explains your right to a hearing.
Qué significa esto NegociosCP297Final Notice of Intent to Levy
A final notice that the IRS intends to levy your business assets to collect an unpaid balance, with your right to a hearing.
Qué significa esto NegociosCP298Final Notice: Levy on Social Security Benefits
The IRS intends to levy up to 15% of Social Security benefits to collect an unpaid balance on the account.
Qué significa esto CP523HInstallment Agreement Termination: Shared Responsibility Payment
Your installment agreement covering a Shared Responsibility Payment balance will be terminated unless payment is received. Unlike other CP523 notices, SRP balances are not subject to levy.
Qué significa estoNo se encontraron avisos
Intente con otro número de aviso o palabra clave.
¿Qué Debe Hacer Después de Recibir un Aviso?
Siga estos pasos para proteger sus derechos y resolver el problema de manera eficiente.
Preguntas Frecuentes
Encuentre respuestas a preguntas comunes sobre los avisos del IRS y lo que pueden significar para su situación tributaria.
¿Por qué recibí un aviso del IRS?
El IRS envía avisos por muchas razones, incluyendo impuestos no pagados, cambios propuestos a una declaración, solicitudes de información adicional o actividad de cobro. El aviso explicará la razón por la que se emitió y cualquier acción que usted pueda necesitar tomar.
¿Debo ignorar un aviso del IRS?
No. Ignorar un aviso del IRS puede generar multas, intereses o acciones de cobro adicionales. Es importante revisar el aviso con atención y responder antes de cualquier fecha límite indicada.
¿Recibir un aviso significa que me están auditando?
No necesariamente. Muchos avisos del IRS son simplemente informativos o solicitan una aclaración. Solo ciertos avisos están relacionados con auditorías o exámenes.
¿Puedo responder al IRS por mi cuenta?
Muchos avisos pueden ser gestionados directamente por los contribuyentes. Sin embargo, si el aviso es complejo, implica un saldo elevado o se refiere a acciones de cobro, puede ser útil contar con orientación profesional.
¿Qué pasa si no estoy de acuerdo con el aviso?
Si usted cree que el IRS cometió un error, revise el aviso con atención y siga las instrucciones para responder. En muchos casos, usted tendrá la oportunidad de presentar documentación o solicitar el derecho a apelar.
¿Las multas y los intereses seguirán aumentando?
Si usted debe un saldo, las multas y los intereses pueden seguir acumulándose hasta que la deuda se pague o se resuelva de otra manera conforme a las pautas del IRS.
¿Qué pasa si no cumplo con la fecha límite de respuesta?
No cumplir con una fecha límite puede limitar sus opciones o permitir que el IRS continúe con acciones de cobro o de determinación de impuestos. Por lo general, se recomienda responder lo antes posible.
¿Pueden ayudarme a entender mi aviso?
Sí. Podemos revisar su aviso, explicar qué significa y hablar sobre los próximos pasos posibles según sus circunstancias particulares.
Explore Sus Opciones
Hable con un profesional con licencia sobre su situación tributaria sin costo.
Comenzar
