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IRS notices, decoded

Find the notice number in the top right corner of the letter. Each page tells you what it means, when you must respond, and what to send.

The number in the top right corner of the letter tells you almost everything. Find yours below. Every notice page says what it means, how many days you have, what to send, and when to stop reading and hire someone.

Browse all 22 families of IRS letters

CP01

Identity theft indicator placed on your account

Routine

CP01A

Your Identity Protection PIN

Routine

CP01B

More information needed for your identity theft claim

Respond within 30 days

CP01E

Employment-related identity theft

Routine

CP01F

You can request an IP PIN

Routine

CP01H

Account locked: Social Security shows the taxpayer as deceased

Respond within 30 days

CP01L

Data breach exposed your information

Routine

CP01R

Identity theft claim resolved

Routine

CP01S

Identity theft claim received

Routine

CP01U

IP PIN update

Routine

CP05

Refund held for review

Routine

CP05A

Documents needed to verify your return

Respond within 30 days

CP05B

Refund held: verifying income and withholding

Routine

CP06A

Documents needed to verify the premium tax credit

Respond within 30 days

CP07

Refund held: verifying treaty or international items

Routine

CP08

You may qualify for the additional child tax credit

Routine

CP09

You may qualify for the earned income credit

Routine

CP10

Change to estimated tax credit applied to next year

Respond within 60 days

CP11

Math error, balance due

Respond within 60 days

CP12

Math error, refund changed

Respond within 60 days

CP120A

Exempt status automatically revoked

Routine

CP128

Balance due after a payment was applied elsewhere

Respond within 21 days

CP12A

Refund changed: earned income credit corrected

Respond within 60 days

CP12E

Refund changed: other correction

Respond within 60 days

CP12F

Refund changed: a credit correction

Respond within 60 days

CP12G

Refund changed: a credit correction

Respond within 60 days

CP12N

Refund changed: a correction requiring no further action

Respond within 60 days

CP12U

Refund changed: a processing correction

Respond within 60 days

CP13

Return corrected, no change to what you owe

Respond within 60 days

CP136

Your federal tax deposit schedule for next year

Routine

CP14

Balance due

Respond within 21 days

CP141C

Exempt organization penalty: a late or incomplete return

Respond within 30 days

CP141I

Exempt organization penalty: an incomplete return

Respond within 30 days

CP141L

Exempt organization penalty: a late return

Respond within 30 days

CP141R

Exempt organization penalty removed

Routine

CP15

Civil penalty assessed

Respond within 30 days

CP15B

Trust fund recovery penalty assessed

Respond within 30 days

CP160

Business balance due reminder

Respond within 21 days

CP161

Business balance due

Respond within 21 days

CP162

Partnership or S corporation late filing penalty

Respond within 30 days

CP166

Direct debit installment payment failed

Respond within 30 days

CP171

Business annual reminder of balance owed

Routine

CP177

Business: final notice of intent to levy

Respond within 30 days

CP187

Business balance due after a change

Respond within 21 days

CP19E

Examination result: earned income credit changes, balance due

Respond within 30 days

CP19F

Examination result: proposed changes, balance due

Respond within 30 days

CP19G

Examination result: proposed changes, balance due

Respond within 30 days

CP2000

Proposed changes to your return

Respond within 30 days

CP2005

CP2000 case closed, no change

Routine

CP2006

CP2000 response received

Routine

CP2057

You may need to amend your return

Respond within 30 days

CP207

Proposed deposit penalty: schedule does not match liability

Respond within 30 days

CP20E

Examination result: earned income credit changes, refund reduced

Respond within 30 days

CP20F

Examination result: proposed changes, refund reduced

Respond within 30 days

CP20G

Examination result: proposed changes, refund reduced

Respond within 30 days

CP2100

Payee TIN mismatches on your information returns (large filer)

Respond within 15 days

CP2100A

Payee TIN mismatches on your information returns (small filer)

Respond within 15 days

CP21A

Changes you requested were made, balance due

Respond within 21 days

CP21B

Changes you requested were made, refund due

Routine

CP21C

Changes you requested were made, no balance change

Routine

CP21E

Examination changes made, balance due

Respond within 21 days

CP225

Payment applied to a different period

Respond within 21 days

CP22A

Changes you requested were made, balance due

Respond within 21 days

CP22E

Examination changes, balance due

Respond within 21 days

CP23

Estimated payment discrepancy

Respond within 21 days

CP230

A change to a prior period affected this one

Respond within 21 days

CP236

Your deposit frequency for the coming year

Routine

CP24

Estimated payments did not match, refund due

Routine

CP240

W-2 totals do not match your Forms 941

Respond within 30 days

CP242

Business: state refund levied

Respond within 30 days

CP25

Estimated payments did not match, no balance change

Respond within 60 days

CP2501

Income on your return does not match what was reported

Respond within 30 days

CP253

W-2 and 941 totals do not match

Respond within 30 days

CP2566

Proposed tax based on third-party information

Respond within 30 days

CP259

Business return not received

Respond within 30 days

CP259A

Form 940 not received

Respond within 30 days

CP259B

Form 941 not received

Respond within 30 days

CP259C

Form 1120 not received

Respond within 30 days

CP259D

Form 1065 not received

Respond within 30 days

CP259F

Form 990 not received

Respond within 30 days

CP259G

Form 1120-S not received

Respond within 30 days

CP259H

Form 941 or other return not received

Respond within 30 days

CP261

S corporation election accepted

Routine

CP264

S corporation election not accepted

Respond within 30 days

CP27

You may qualify for the earned income credit (no children)

Routine

CP277

Entity classification election accepted

Routine

CP283

Form 5500 late filing penalty assessed

Respond within 30 days

CP297

Business: final notice of intent to levy

Respond within 30 days

CP298

Business: intent to levy Social Security benefits

Respond within 30 days

CP30

Estimated tax penalty assessed

Respond within 21 days

CP3219A

Statutory notice of deficiency

Respond within 90 days

CP3219N

Notice of deficiency for a year with no return

Respond within 90 days

CP32A

Refund check returned as undeliverable

Routine

CP39

Overpayment applied to another year

Routine

CP403

Form 5500 not received

Respond within 30 days

CP406

Form 5500 still not received

Respond within 30 days

CP42

Overpayment applied to your spouse's balance

Routine

CP45

Overpayment could not be applied as requested

Routine

CP48

Your ITIN is expiring

Routine

CP49

Your refund was applied to a tax debt

Routine

CP501

First reminder of balance due

Respond within 21 days

CP503

Second reminder of balance due

Respond within 10 days

CP504

Notice of intent to levy

Respond within 30 days

CP515

No return on file: reminder

Respond within 30 days

CP516

No return on file: second reminder

Respond within 30 days

CP518

No return on file: final notice

Respond within 30 days

CP521

Installment payment due

Routine

CP522

Financial information needed for your payment plan

Respond within 30 days

CP523

Installment agreement in default

Respond within 30 days

CP53

Direct deposit could not be made

Routine

CP53A

Refund delayed: direct deposit under review

Routine

CP53B

Refund delayed for review

Routine

CP53C

Refund delayed for review

Routine

CP53D

Refund delayed for review

Routine

CP54B

Name and taxpayer ID do not match; refund held

Respond within 30 days

CP54G

Name and taxpayer ID mismatch; return processed

Routine

CP565

ITIN assigned

Routine

CP566

ITIN application: more information needed

Respond within 45 days

CP567

ITIN application rejected

Routine

CP575

EIN confirmation

Routine

CP59

No return on file: first notice

Respond within 30 days

CP60

A payment was removed from your account

Respond within 21 days

CP601

Spanish-language version of CP501

Respond within 21 days

CP603

Spanish-language version of CP503

Respond within 10 days

CP604

Spanish-language version of CP504

Respond within 30 days

CP615

Spanish-language version of CP515

Respond within 30 days

CP616

Spanish-language version of CP516

Respond within 30 days

CP618

Spanish-language version of CP518

Respond within 30 days

CP621

Spanish-language version of CP521

Routine

CP622

Spanish-language version of CP522

Respond within 30 days

CP623

Spanish-language version of CP523

Respond within 30 days

CP71

Annual reminder of balance owed

Routine

CP71A

Annual reminder: account in currently-not-collectible status

Routine

CP71C

Annual reminder with passport certification warning

Routine

CP71D

Annual reminder: balance includes an assessed penalty

Routine

CP75

Documents needed to verify credits

Respond within 30 days

CP75C

Earned income credit ban

Routine

CP79

Credit disallowed; Form 8862 required next time

Routine

CP79A

Credit disallowed with a two-year ban

Routine

CP80

Credits on account, no return filed

Respond within 30 days

CP85A

Verify your head of household filing status

Respond within 30 days

CP85B

Verify a credit you claimed

Respond within 30 days

CP85C

Verify a credit you claimed

Respond within 30 days

CP87A

Someone else claimed your dependent

Respond within 30 days

CP89

Annual installment agreement statement

Routine

CP90

Final notice of intent to levy

Respond within 30 days

CP91

Intent to levy Social Security benefits

Respond within 30 days

CP92

State refund levied

Respond within 30 days

CP94

Levy notice on a criminal restitution assessment

Respond within 30 days

LT11

Final notice of intent to levy and your right to a hearing

Respond within 30 days

Letter 12C

Information missing from your return

Respond within 20 days

Letter 3172

Notice of federal tax lien filing

Respond within 30 days

Letter 4883C

Call to verify your identity

Respond within 30 days

Letter 5071C

Verify your identity to process your return

Respond within 30 days

Letter 525

Examination report with proposed changes

Respond within 30 days

Letter 5747C

Verify your identity in person

Respond within 30 days

Letter 6330C

Verify your identity to process your return

Respond within 30 days

Letter 6331C

Verify your identity online, by phone, or in person

Respond within 30 days

Letter 915

Examination report: proposed changes, 30 days

Respond within 30 days