Notice library
IRS Notice Lookup: What Your Letter Means and What to Do
Every IRS notice carries a code. Find yours below to see what it generally means, which date matters, and what to do before that date passes.
Look in the top or bottom right corner of the first page for the notice or letter number, such as CP2000, CP14 or Letter 5071C. That code tells you what the IRS is asking for. Most notices are proposals, bills or requests with a reply date printed on them; a few start legal deadlines that cannot be extended, so check the date before anything else.
38 notices shown
Proposed changes and audits
- CP11We corrected your return and you oweThe IRS corrected what it sees as a math or similar error, leaving a balance due. You have 60 days to dispute and have it reversed.
- CP12We corrected your return and your refund changedThe IRS corrected your return and changed your refund, or created one. Agree and do nothing, or dispute within 60 days.
- CP75Earned Income Credit audit with part of your refund heldThe IRS is auditing the Earned Income Credit on your return and holding the refundable-credit part of your refund until it finishes.
- CP2000Proposed changes to your returnThird-party income reports don't match your return, so the IRS proposes a change. Not a bill yet; reply by the date on the notice.
- CP2501Request to explain a mismatch on your returnAn early IRS inquiry about income reports that differ from your return. Not a bill, but a reply is required by the date on the notice.
- CP3219AStatutory notice of deficiency (income mismatch)The IRS's formal notice of deficiency after an income mismatch. A 90-day Tax Court deadline is running and cannot be extended.
- Letter 525General 30-day letter with audit reportThe proposed results of an audit, usually one done by mail, with Form 4549. Respond or request Appeals by the date on the letter.
- Letter 566Initial contact letter: your return is under examinationThe IRS's first contact in an audit by mail: it lists the items in question and asks for documents by the due date on the letter.
- Letter 95030-day letter for an unagreed auditThe IRS 30-day letter for audit changes you haven't agreed to. File a protest to Appeals within 30 days or expect a notice of deficiency.
Balance due and collection
- CP14Balance due on your tax accountThe IRS's first bill after a return shows tax that was not fully paid: the amount, the due date and how to pay.
- CP22AChanges to your return left a balance dueThe IRS adjusted your return, often based on information you gave it, and the result is a balance due. Pay or call by the date on the notice.
- CP71CAnnual reminder of a balance you still oweAn annual IRS reminder of the tax, penalties and interest you still owe, with a warning about passport denial for seriously delinquent debt.
- CP90Final notice: intent to levy and your right to a hearingFinal notice before the IRS levies wages, bank accounts or other property, with a 30-day window to request a Collection Due Process hearing.
- CP91Intent to levy up to 15% of Social Security benefitsThe IRS intends to take up to 15% of each Social Security payment until an unpaid tax balance is paid.
- CP161Unpaid balance on a business tax accountA bill for an unpaid balance on a business tax account, often after a return was filed without full payment or deposits came up short.
- CP297Notice of intent to levy federal paymentsThe IRS intends to levy to collect unpaid tax, often from federal payments, and you have 30 days to request a Collection Due Process hearing.
- CP501Reminder: you still have a balance dueA reminder that a balance billed earlier is still unpaid; the IRS has not received your payment or a reply.
- CP503Second reminder: balance still unpaidThe second reminder about an unpaid balance; the IRS still hasn't heard from you and a lien filing is now possible.
- CP504Notice of intent to levyThe IRS's notice of intent to levy: your state refund can be taken after 30 days, and stronger collection steps can follow.
- LT11 / Letter 1058Final notice of intent to levy and your right to a hearingFinal notice that the IRS plans to seize property for an unpaid balance, with a hearing deadline that cannot be extended.
- LT16Unpaid taxes, unfiled returns, or bothThe IRS is trying to collect a balance, get returns it believes you haven't filed, or both.
- Letter 3172Notice of federal tax lien filing and your right to a hearingThe IRS has filed a public Notice of Federal Tax Lien for unpaid tax and is telling you how to request a hearing.
Missing returns
- CP59No record of your prior-year returnThe IRS has no record of your prior-year personal return and asks you to file it or explain why you don't need to.
- CP259Business return not filedThe IRS shows a business return as required for a period but not filed; there is one notice per form and period.
- CP515Reminder: prior tax returns not on fileAn IRS reminder that it still has no record of your prior tax returns and believes you need to file them.
- CP518Final reminder: return not on fileThe IRS's final reminder that it has no record of your prior-year return; ignoring it can lead the IRS to figure your tax for you.
- CP3219NNotice of deficiency for an unfiled returnA 90-day notice of deficiency proposing tax, penalties and interest for a year the IRS has no return, built from income reported by payers.
Payment plans and penalties
- CP521Monthly payment plan reminderA reminder that your monthly IRS payment plan installment is due by the date shown, with the amount and how to pay it.
- CP523Intent to terminate your installment agreementYou defaulted on your IRS installment agreement; the IRS intends to terminate it and levy wages or bank accounts unless you act.
Identity and refund holds
- CP05The IRS is reviewing your return before releasing your refundThe IRS needs more time to verify income, withholding, credits or business income on your return; if you filed it, no reply is needed.
- CP49Your refund was applied to a tax debtThe IRS used all or part of your refund to pay a tax debt you owe; the notice shows how it was applied and any amount still due.
- CP87ASomeone else claimed the same dependentAnother return claimed a dependent or qualifying child with the same SSN as one on your return; check the rules and amend only if needed.
- Letter 12CThe IRS needs more information to process your returnYour return can't finish processing until you send a missing form or schedule or confirm income, withholding, credit or SSN details.
- Letter 4883CCall to verify your identityThe IRS holds a return filed under your SSN or ITIN until you call its Taxpayer Protection Program hotline and verify your identity.
- Letter 5071CVerify your identity and your returnA return was filed under your SSN or ITIN and the IRS wants you to confirm it was you before it continues processing.
Business and employer notices
- CP162Penalty for not e-filing a partnership returnA penalty charged to a partnership that filed its return on paper when the IRS says it was required to file electronically.
- CP2100 / CP2100APayee name and TIN mismatches on your 1099sSent to payers whose information returns had missing, incorrect or mismatched payee names and TINs; it starts the B notice and backup withholding process.
- Letter 226-JProposed employer shared responsibility paymentThe IRS's first notice to an applicable large employer that it may owe an employer shared responsibility payment under section 4980H.
A letter from South Carolina instead? SCDOR notices
Before you reply to any notice
Read the date, not the tone
Notices are written to prompt a reply, so most sound more serious than they are. The date printed on the notice is what decides how much room you have. A proposal you disagree with can usually be answered; a deadline set by statute, such as the window to petition the Tax Court on a notice of deficiency, cannot be moved by anyone.
Check that it is really from the IRS
The IRS generally starts contact by mail. If a letter asks you to call, use the phone number listed on irs.gov rather than one printed in a letter you are unsure about. The IRS also shows digital notices in your IRS Online Account, which can help confirm a letter is genuine.
Answer only what was asked
Each notice asks for something specific: a signature, a document, a payment or an explanation of one line. Sending a full year of records in reply to a question about one 1099 widens the conversation. Keep a copy of the notice and of everything you send, with the date you sent it.
When to get help
A notice you agree with and can pay is often settled by paying it. Get help when you disagree with a proposed change, when the amount is more than you can pay, when a levy or lien notice has arrived, when several notices cover several years, or when a deadline set by statute is running. A CPA can represent you before the IRS once you sign Form 2848, and the calls and letters then go through us.
Sources
The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
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