Got an IRS letter? Start here.

Balance due and tax bills

The IRS says you owe money. These are bills, and the amount, the reason, and the date on the letter decide what you do next.

CP14, CP501, CP503, CP504, CP161, CP60 and more

Collections, levy, lien and seizure

The IRS has moved from billing to taking. These letters warn of a levy, announce a lien, or tell you a levy has happened. Most carry a right to a hearing with a deadline.

LT11, CP90, CP91, CP297, CP92, CP94 and more

Income mismatch and underreporting

The IRS compared the income reported to it by employers, banks, and brokers against your return and found a difference. These letters propose a change. They are not bills yet.

CP2000, CP2501, CP2057, CP2005, CP2006

Math errors and return corrections

The IRS changed something on your return and is telling you the result: a smaller refund, a balance due, or no change in tax. You have 60 days to push back without paying first.

CP23, CP11, CP12, CP21A, CP22A, CP10 and more

Missing returns and non-filer notices

The IRS has no return from you for a year it expected one. If you do nothing, it will prepare one for you, and that return is always worse than yours.

CP59, CP515, CP518, CP3219N, CP80, CP259 and more

Payment plans and installment agreements

These letters are about a payment plan you have or asked for: it was approved, its terms changed, a payment was missed, or it is about to default.

CP521, CP523, CP89, CP522, CP166, CP621 and more

Penalties and interest

A penalty was assessed, usually for filing late, paying late, or underpaying estimated tax. Most of them can be reduced or removed if you ask correctly.

CP15, CP30, CP162, CP141C, CP141I, CP141L and more

Appeals, proposed tax and statutory notices

The IRS has proposed additional tax and is giving you a formal chance to contest it: 30 days for an appeal, or 90 days to petition Tax Court on a notice of deficiency.

CP3219A, Letter 525, Letter 915

Audits, examinations and documentation requests

The IRS is examining a return or holding a refund while it checks a specific item. These letters tell you what it is looking at and what to send.

CP05, CP05A, CP05B, CP19E, CP19F, CP19G and more

Business, payroll and employment tax

Notices to businesses about employment tax returns, federal tax deposits, W-2 reconciliation, and business return corrections. Payroll balances move faster than anything else.

CP136, CP207, CP236, CP240, CP253, CP15B and more

Credits, dependents and eligibility

The IRS is questioning a credit you claimed, telling you about a credit you may qualify for, or resolving a dependent claimed on two returns.

CP75, CP87A, CP08, CP09, CP27, CP79 and more

Identity theft and identity verification

The IRS wants to confirm that a return filed under your name was really yours, or it has flagged your account for identity theft protection.

Letter 5071C, Letter 4883C, Letter 5747C, CP01A, CP01, CP01H and more

Refunds, overpayments and offsets

Your refund changed, was applied to another debt, was held, or the IRS is telling you about an overpayment. These letters explain where the money went.

CP49, CP53, CP32A, CP39, CP42, CP45 and more

Return processing and missing information

Your return arrived but something is missing: a signature, a form, a schedule, or an ID number. The IRS cannot finish processing until you send it.

Letter 12C, CP54B, CP54G

Administrative and account maintenance

The IRS is confirming a change to your account: an address, a name, an authorization, a consolidation, or an assignment. Most need no reply.

Backup withholding and TIN matching

You paid someone and reported it on a 1099 with a name and taxpayer ID that do not match IRS records. The IRS wants you to fix it, and may require you to start withholding.

CP2100, CP2100A

Entity status, elections and exempt organizations

Confirmations and denials of an election you made (S corporation, LLC classification, tax-exempt status) and notices about an exempt organization's filing status.

CP261, CP264, CP277, CP120A

International, foreign and withholding

Notices to taxpayers abroad, to foreign persons with US filings, and to withholding agents filing Form 1042.

CP07

Retirement plans and employee benefits

Notices to plan sponsors about Form 5500 filings, late filing penalties, and plan status. Not about your personal IRA.

CP403, CP406, CP283

Tax-exempt bonds, excise and specialty tax

Notices about Form 720 excise returns, Form 8038 bond filings, and other specialty returns.

Taxpayer IDs, EIN, ITIN, PTIN and authorizations

Notices about an identification number you applied for or hold: an EIN, an ITIN, an adoption ID, a preparer ID, or an authorization on file.

CP565, CP566, CP567, CP48, CP575