Common IRS Tax Notices
Received a letter from the IRS? Understanding what your notice means is the first step toward resolving the issue. Learn about common IRS notices, why they are sent, and what actions you may need to take.
Browse NoticesWhat Is an IRS Tax Notice?
The IRS sends notices for many different reasons, including balance due reminders, requests for additional information, changes to a tax return, or notifications about collection activity. While receiving an IRS notice can be stressful, it doesn’t always mean you’ve done something wrong. Reading the notice carefully and responding by any stated deadline can help protect your rights and avoid additional penalties or enforcement actions.
Common IRS Tax Notices
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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.
What this means 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.
What this means CP503Second Reminder Notice
The CP503 indicates the IRS has not yet received your payment. Ignoring this notice may lead to additional collection efforts.
What this means 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.
What this means 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.
What this means 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.
What this means 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.
What this means 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.
What this means 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.
What this means CP12Changes to Your Return: Refund Adjusted
The IRS corrected one or more errors on your return, which changed your expected refund or overpayment amount.
What this means CP22AData Processing Adjustment: Balance Due
The IRS made the changes you requested to your tax return, and those changes resulted in a balance due.
What this means CP49Refund Applied to Taxes Owed
All or part of your refund was applied to a past-due tax balance from a prior year.
What this means 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.
What this means 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.
What this means 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.
What this means CP71 / CP71CAnnual Balance Reminder
An annual reminder of a tax balance you still owe, including current penalties and interest.
What this means 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.
What this means BusinessCP161Balance Due: Request for Payment
You have an unpaid balance on your account. The notice shows the amount due and how to pay it.
What this means CP75Examination of Credits
The IRS is examining certain credits claimed on your return, such as the Earned Income Credit, and requests supporting documentation.
What this means Letter 12CInformation Needed to Process Return
The IRS needs additional information or a missing form or schedule before it can finish processing your return.
What this means 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.
What this means 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.
What this means CP01Identity Theft Protections Applied
The IRS has resolved an identity-theft issue on your account and placed protections on it for future filings.
What this means CP05Return Under Review
The IRS is reviewing your return and is holding your refund while it verifies income, withholding, or credits.
What this means 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.
What this means 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.
What this means CP21ARequested Changes: Balance Due
The IRS made the changes you requested for a tax year, and those changes resulted in a balance due.
What this means CP21BRequested Changes: Refund
The IRS made the changes you requested for a tax year, and those changes result in a refund.
What this means CP22EExamination Changes: Balance Due
As a result of an examination of your return, the IRS made changes that leave a balance due.
What this means CP23Estimated Payment Discrepancy
The IRS found a difference between the estimated tax payments claimed and the amount posted to your account, changing your balance.
What this means CP53Refund by Check
The IRS could not issue your refund by direct deposit and will mail you a paper check instead.
What this means 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.
What this means CP88Refund Held: Missing Return
The IRS is holding your refund because a return from a prior year has not been filed.
What this means 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.
What this means 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.
What this means CP3219ANotice of Deficiency (Audit)
Following an examination, the IRS is proposing additional tax and explaining your right to petition the U.S. Tax Court.
What this means LT16Overdue Taxes or Unfiled Returns
The IRS is attempting to collect overdue taxes or secure unfiled returns and asks you to contact them promptly.
What this means LT18Request for Unfiled Returns
The IRS has no record of one or more required returns and is requesting that you file them.
What this means CP10Math Error: Estimated Tax Reduced
The IRS corrected a miscalculation on your return that changed the amount applied to next year's estimated tax.
What this means CP11AMath Error (EIC): Balance Due
The IRS changed your return because of an Earned Income Credit miscalculation, and you now owe a balance.
What this means 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.
What this means CP15Notice of Civil Penalty
The IRS has charged you a civil penalty. The notice explains the penalty and how to respond or appeal.
What this means CP15BTrust Fund Recovery Penalty
A Trust Fund Recovery Penalty has been assessed against you personally for unpaid employment taxes.
What this means CP16Math Error: Overpayment Applied
The IRS corrected your return and applied the resulting overpayment to another tax debt you owe.
What this means CP17Refund of Excess Estimated Payments
The IRS is refunding excess estimated tax credits on your account.
What this means CP21CAccount Adjustment: No Change Due
The IRS made the adjustment you requested; it results in neither a refund nor an amount due.
What this means CP25Estimated Payment Discrepancy: No Change Due
The IRS found a difference in estimated tax payments, but it results in no refund or balance due.
What this means 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.
What this means CP30Refund Reduced: Estimated Tax Penalty
The IRS reduced your refund because you were charged a penalty for not pre-paying enough estimated tax.
What this means CP32ACall to Request a New Refund Check
Your refund check has expired or was never cashed. Call the IRS to request a replacement.
What this means 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.
What this means CP40Account Assigned to a Private Collection Agency
Your overdue tax account has been assigned to an IRS-contracted private collection agency.
What this means CP42Overpayment Applied to Spouse's Debt
An overpayment from your account was applied to a past-due amount owed on a spouse's account.
What this means 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.
What this means CP48Renew Your ITIN to File
Your Individual Taxpayer Identification Number is expiring or being deactivated; renew it so you can keep filing.
What this means CP51AIRS Figured Your Tax: Balance Due
The IRS calculated the tax on your return for you, and the result is a balance due.
What this means CP52Self-Employment Earnings Corrected
The IRS corrected the self-employment earnings reported on your return.
What this means 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.
What this means CP60Credit Removed: Balance Due
The IRS reversed a credit previously applied to your account, which created a balance due.
What this means CP62Payment or Credit Applied
The IRS applied a payment or credit to your account based on your correspondence and shows your current status.
What this means CP63Refund Held: Unfiled Returns
The IRS is holding your refund until you file one or more prior-year returns that are still outstanding.
What this means CP74Earned Income Credit Recertified
You have successfully recertified for the Earned Income Credit and no longer need to file Form 8862.
What this means 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.
What this means CP75DRefund Frozen: Documentation Needed
Your refund is frozen while the IRS reviews your Earned Income Credit, filing status, or dependents. Supporting documents are requested.
What this means 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.
What this means 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.
What this means CP89Annual Installment Agreement Statement
An annual statement of the payments made and current balances on the tax periods in your installment agreement.
What this means 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.
What this means CP301IRS Online Services Confirmation
Confirms that you registered for or accessed an IRS online service. If this wasn't you, contact the IRS.
What this means 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.
What this means 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.
What this means 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.
What this means BusinessCP101Math 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.
What this means BusinessCP102Math 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.
What this means BusinessCP108Federal Tax Deposit Problem
There is a problem with a Federal Tax Deposit, such as a payment posted to the wrong form or period.
What this means BusinessCP112Math Error on Employment Tax Return: Overpayment
The IRS corrected a miscalculation on an employment tax return, and the change results in an overpayment.
What this means BusinessCP131Math 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.
What this means BusinessCP134BFederal 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.
What this means BusinessCP136Annual Federal Tax Deposit Requirements
Your annual notice of how often your business must deposit employment taxes (Form 941) for the coming year.
What this means BusinessCP138Overpayment Applied to Another Period
An overpayment on your business return was applied to a balance owed on another tax period.
What this means BusinessCP145Credit 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.
What this means BusinessCP160Annual Balance Due Reminder
An annual reminder that your business still owes a balance on one or more prior tax periods.
What this means BusinessCP162Late 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.
What this means BusinessCP165Dishonored Deposit or Payment
A payment for a Federal Tax Deposit or estimated tax was dishonored (returned unpaid), and a penalty may apply.
What this means BusinessCP171Annual Balance Due Reminder
An annual reminder of the balance due on your business tax account.
What this means BusinessCP210Business Account Adjustment
The IRS adjusted your business return; the change may result in a balance due, no change, or a refund.
What this means BusinessCP215Civil Penalty Assessment
A civil penalty has been assessed on your business account. The notice explains the penalty and how to respond.
What this means BusinessCP220Audit 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.
What this means BusinessCP225Missing Payment Applied
The IRS located a missing payment and applied it to your account, updating your balance.
What this means BusinessCP240Employment 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.
What this means BusinessCP259Business Return Not Filed
The IRS has no record of a required business return and is asking you to file it.
What this means BusinessCP260Credit Reversed: Balance Due
A credit previously applied to your business account was reversed, creating a balance due.
What this means BusinessCP261S-Corporation Election Accepted
The IRS accepted your election to have your business treated as an S-corporation.
What this means BusinessCP262S-Corporation Status Revoked
The IRS has revoked your business's S-corporation status.
What this means BusinessCP264S-Corporation Election Denied
The IRS denied your election to have your business treated as an S-corporation.
What this means BusinessCP267Excess Credit on Account
Your business account has excess credits; the notice explains how the credit will be handled.
What this means BusinessCP276BLate Deposit: No Penalty Charged
You made one or more late Federal Tax Deposits, but the IRS did not charge a penalty this time.
What this means BusinessCP279QSub Election Accepted
The IRS accepted your Qualified Subchapter S Subsidiary (QSub) election.
What this means BusinessCP283Penalty on Form 5500
The IRS charged a penalty because your Form 5500-EZ (retirement plan return) was filed late or was incomplete.
What this means BusinessCP289Annual Installment Agreement Statement
An annual statement of the payments made and current balances on the tax periods in your business installment agreement.
What this means BusinessCP242Levy 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.
What this means BusinessCP297Final 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.
What this means BusinessCP298Final 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.
What this means 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.
What this meansNo notices found
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What Should You Do After Receiving a Notice?
Follow these steps to protect your rights and resolve the issue efficiently.
FAQ
Find answers to common questions about IRS notices and what they may mean for your tax situation.
Why did I receive an IRS notice?
The IRS sends notices for many reasons, including unpaid taxes, proposed changes to a return, requests for additional information, or collection activity. The notice will explain the reason it was issued and any action you may need to take.
Should I ignore an IRS notice?
No. Ignoring an IRS notice may lead to additional penalties, interest, or collection actions. It’s important to review the notice carefully and respond by any deadlines provided.
Does receiving a notice mean I’m being audited?
Not necessarily. Many IRS notices are simply informational or request clarification. Only certain notices relate to audits or examinations.
Can I respond to the IRS myself?
Many notices can be handled directly by taxpayers. However, if the notice is complex, involves a large balance, or concerns collection actions, professional guidance may be helpful.
What if I disagree with the notice?
If you believe the IRS made an error, review the notice carefully and follow the instructions for responding. In many cases, you’ll have the opportunity to provide documentation or request rights for appeal.
Will penalties and interest continue to grow?
If you owe a balance, penalties and interest may continue to accrue until the debt is paid or otherwise resolved under IRS guidelines.
What happens if I miss the response deadline?
Missing a deadline may limit your options or allow the IRS to continue with collection or assessment actions. Responding as soon as possible is generally recommended.
Can you help me understand my notice?
Yes. We can review your notice, explain what it means, and discuss potential next steps based on your individual circumstances.
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