The first move

Confirm the address and the form the notice references. Mail to foreign addresses is slow, so response windows are often already partly gone when the letter arrives.

What these letters have in common

Taxpayers abroad get the same notices as everyone else, plus a few of their own: the 5447C identity verification letter for foreign addresses, the 4087C information request, and correspondence about Form 2555, Form 1116, and FBAR-adjacent issues. Withholding agents get CP107, CP117, and CP127 for Form 1042 corrections. CP07 holds a refund while treaty benefits are verified.

Deadlines are computed from the notice date, not the date you received it. If a notice arrives with the window nearly gone, call the international number on IRS.gov and ask for an extension; document the call.

What to gather

  • The notice
  • Your return with the international forms attached (2555, 1116, 8938, 1042)
  • Proof of foreign residence or the treaty position claimed
  • Passport for identity verification letters

How to write back

Letters in this family are usually answered by phone, online, or with the specific form the notice names rather than a letter. Where a written response helps, the document cover letter covers it.

Notices in this family

NoticeWhat it means
CP04Combat zone or overseas military: information needed to apply deadline relief
CP07Refund held pending verification of treaty benefits or international items
CP107Form 1042 return corrected, balance due
CP117Form 1042 return corrected, refund due
CP127Form 1042 return corrected, no change
Letter 4087CInternational: information requested to process the return
Letter 5447CIdentity verification for a taxpayer with a foreign address
International examination lettersSpecialty examination correspondence

When to get help

Treaty positions, FBAR penalties, and Form 1042 issues are specialist work. Get a practitioner who does international.

Before you send anything

This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.

Sources

  1. IRS, International taxpayers