IRS Notice Guide
Below you will find a guide for all IRS standard numbered notices. Please find your notice number in the upper right corner of the paper notice you received and match with an entry below to understand why you were sent the notice. In any case, we strongly encourage you to contact us at once to get advice on how to respond to your particular notice. We do not recommend you attempt to respond on your own as you may forfeit your chance to gain an upper hand in a dispute. IRS prefers to deal with tax professionals and we are often able to achieve positive results.
In the majority of the cases, time is of an essence, and late responses may trigger negative consequences such as penalties, interest, levies and liens.
| Notice Number | Description | Topic |
|---|---|---|
| CP01 | We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account. | Identity Theft |
| CP01A | This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you. | Identity Theft |
| CP01B | This notice tells you the IRS needs more information from you to process your tax return accurately. | Identity Theft |
| CP01H | You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2014 for a 2014 tax return). | SSN |
| CP01S | We received your Form 14039 or similar statement for your identity theft claim. If you are due a refund, we’ll issue it or contact you when we finish processing your case or if we need additional information. | Identity Theft |
| CP02H | You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. | Balance Due |
| CP03C | You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased. | Credit |
| CP04 | Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment. | Combat Zone |
| CP05 | We sent you this notice because we’re reviewing your tax return to verify income, deductions, credits, etc. We’re holding your refund until we finish our review. | Verification |
| CP05A | We are examining your return and we need documentation. | Verification |
| CP06 | We’re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) that you claimed. We are holding all or part of your refund, pending the result of this audit, because of this discrepancy with your PTC. | ACA |
| CP06A | We’re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) that you claimed. | ACA |
| CP07 | We received your tax return and are holding your refund until we complete a more thorough review of the benefits you claimed under a treaty and/or the deductions claimed on Schedule A. | Deductions |
| CP08 | You may qualify for the Additional Child Tax Credit and be entitled to some additional money. | Additional Child Tax Credit |
| CP09 | We’ve sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn’t claim it on your tax return. | EIC |
| CP10 | We made a change(s) to your return because we believe there’s a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. | Change To Your Estimated Tax Credit Amount |
| CP10A | We made a change(s) to your return because we believe there’s a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. | Change To Your Estimated Tax Credit Amount |
| CP11 | We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. | Balance Due |
| LT11 | We haven’t received any payment from you for your overdue taxes. This letter is to advise you of our intent to seize your property or rights to property. You must contact us immediately. | Levy |
| ST11 | No hemos recibido ningún pago de usted para sus impuestos atrasados. Esta carta es para informarle de nuestra intención de embargar sus propiedades o derechos a la propiedad. Usted debe comunicarse con nosotros inmediatamente. | Embargo |
| CP11A | We made changes to your return because we believe there’s a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. | Balance Due |
| CP11M | We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. | Balance Due |
| CP12 | We made changes to correct a miscalculation on your return. | Return Error |
| CP12A | We made changes to correct the Earned Income Credit (EIC) claimed on your tax return. | EIC |
| CP12E or CP12F | We made changes to correct a miscalculation on your return. | Return Error |
| CP12M | We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. | Return Error |
| CP12R | We made changes to the computation of the Rebate Recovery Credit on your return. | Return Error |
| CP13 | We made changes to your return because we believe there’s a miscalculation. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | Zero Balance |
| CP13A | We made changes to your return because we found an error involving your Earned Income Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | Zero Balance |
| CP13M | We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | Zero Balance |
| CP13R | We made changes to your return involving the Recovery Rebate Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | Zero Balance |
| CP14 | We sent you this notice because you owe money on unpaid taxes. | Balance Due |
| LT14 | We show you have past due taxes and we’ve been unable to reach you. Call us immediately. | Balance Due |
| ST14 | Nuestros registros indican que usted todavía adeuda impuestos morosos, y no hemos podido comunicarnos con usted. Llámenos inmediatamente. | Saldo Pendiente |
| CP14H | We sent you this notice because you owe money on an unpaid shared responsibility payment. | ACA |
| CP14I | You owe taxes and penalties because you didn’t take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally. | IRA |
| CP15B | We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes. | Penalty |
| CP15H | Your shared responsibility payment (SRP) assessment is due to a recalculation based on changes to your income tax liability. Your examination results are addressed in a separate correspondence. | ACA |
| CP16 | We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them. | Refund |
| LT16 | We may take enforcement action to collect taxes you owe because you have not responded to previous notices we sent you on this matter. We need to hear from you about your overdue taxes or tax returns. | Balance Due |
| ST16 | Podemos empezar acciones de cobro para cobrarle el impuesto que adeuda, ya que usted no ha respondido a los avisos anteriores que le enviamos referentes a este asunto. Tenemos que saber de usted en cuanto a sus impuestos o declaraciones morosas. | Saldo Pendiente |
| CP18 | We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected. | Refund |
| LT18 | We have not received a response from you to our previous requests for overdue tax returns. | Balance Due |
| ST18 | Podemos empezar acciones de cobro para cobrarle el impuesto que adeuda, ya que usted no ha respondido a los avisos anteriores que le enviamos referentes a este asunto. Tenemos que saber de usted en cuanto a sus impuestos o declaraciones morosas. | Saldo Pendiente |
| CP19 | We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits. | Deductions |
| CP20 | We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected. | Deductions |
| CP21A | We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). | Balance Due |
| CP21B | We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. | Refund |
| CP21C | We made the change(s) you requested to your tax return for the tax year specified on the notice. You’re not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. | Even Balance |
| CP21E | As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. | Balance Due |
| CP21H | We made the changes you requested to your tax return for the tax year on the notice, which also changed your shared responsibility payment. | Balance Due |
| CP21I | We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. | Balance Due |
| CP22A | We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). | Balance Due |
| CP22E | As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. | Balance Due |
| CP22H | We made the changes you requested to your tax return for the tax year on the notice, which also changed your shared responsibility payment. | Balance Due |
| CP22I | We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. | Balance Due |
| CP23 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes. | Balance Due |
| CP24 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes. | Refund |
| LT24 | We received your payment proposal to pay the tax you owe; however, we need more information about your financial situation. | Balance Due |
| ST24 | Recibimos su propuesta de pago para pagar los impuestos que adeuda. Sin embargo, necesitamos más información acerca de su situación financiera. | Saldo Pendiente |
| CP24E | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes. | Refund |
| CP25 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | Zero Balance |
| LT26 | You were previously asked information regarding the filing of your tax return for a specific tax period. | Information Request |
| ST26 | Antes le pedían información referente a la manera que fue presentada su declaración de impuestos para un período tributario específico. | Solicitud de Información |
| CP27 | We’ve sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn’t claim it on your tax return. | EIC |
| LT27 | For us to consider an installment agreement for your overdue taxes, you must complete Form 433F, Collection Information Statement. | Installment Agreement |
| ST27 | Para nosotros considerar establecerle un plan de pagos a plazos para sus impuestos vencidos, usted tiene que completar el Formulario 433F(SP), Declaración de Ingresos y Gastos. | Plan de Pagos |
| CP30 | We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments. | Penalty |
| CP30A | We reduced or removed the penalty for underpayment of estimated tax reported on your tax return. | Penalty |
| CP32 | We sent you a replacement refund check. | Refund |
| CP32A | Call us to request your refund check. | Refund |
| LT33 | We received your payment; however, there’s still an outstanding balance. | Balance Due |
| ST33 | Recibimos su pago; sin embargo, todavía hay un saldo pendiente. | Saldo Pendiente |
| CP39 | We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money. | Balance Due |
| LT39 | We’re required by law to remind you in writing about your overdue tax. | Balance Due |
| ST39 | La ley nos obliga a recordarle, por escrito, de su impuesto moroso. | Saldo Pendiente |
| LT40 | We’re trying to collect unpaid taxes from you. In order to do so, we may contact others to get or verify your contact information. | Balance Due |
| ST40 | Tratamos de recaudar sus impuestos impagados. Para hacerlo, podemos comunicarnos con otras personas para conseguir o verificar su información de contacto. | Saldo Pendiente |
| LT41 | We’re trying to collect unfiled returns from you. In order to do so, we may contact others to get or verify your contact information. | Balance Due |
| ST41 | Tratamos de obtener las declaraciones que usted no ha presentado. Para hacerlo, podemos comunicarnos con otras personas para conseguir o verificar su información de contacto. | Saldo Pendiente |
| CP42 | The amount of your refund has changed because we used it to pay your spouse’s past due tax debt. | Refund |
| CP44 | There is a delay processing your refund because you may owe other federal taxes. | Balance Due |
| CP45 | We were unable to apply your overpayment to your estimated tax as you requested. | Overpayment |
| CP49 | We sent you this notice to tell you we used all or part of your refund to pay a tax debt. | Overpayment |
| CP51A | We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. | Balance Due |
| CP51B | We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. | Balance Due |
| CP51C | We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. | Balance Due |
| CP53 | We can’t provide your refund through direct deposit, so we’re sending you a refund check by mail. | Direct Deposit |
| CP53A | We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund. | Direct Deposit |
| CP53B | We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund. | Direct Deposit |
| CP53C | We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund. | Direct Deposit |
| CP53D | We can’t direct deposit your refund because we limit the number of direct deposit refunds to the same bank account or on the same pre-paid debit card. | Direct Deposit |
| CP54B | Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund. | Name/SSN |
| CP54E | Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information. | Name/SSN |
| CP54G | Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information. | Name/SSN |
| CP54Q | Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you. | Name/SSN |
| CP57 | We send a CP 57 to inform the recipient that we’re assessing a penalty for insufficient funds on their account. | Penalty |
| CP59 | We sent you this notice because we have no record that you filed your prior personal tax return or returns. | Filing |
| CP60 | We removed a payment erroneously applied to your account. | Payment |
| CP62 | We applied a payment to your account. | Payment |
| CP63 | We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax. | Refund |
| CP71 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | Balance Due |
| CP71A | You received this notice to remind you of the amount you owe in tax, penalty and interest. | Balance Due |
| CP71C | You received this notice to remind you of the amount you owe in tax, penalty and interest. | Balance Due |
| CP71D | You received this notice to remind you of the amount you owe in tax, penalty and interest. | Balance Due |
| CP72 | You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law. | Frivolous Return |
| LT73 | Your federal employment tax is still not paid. We issued a notice levy to collect your unpaid taxes. | Employment Tax |
| ST73 | Aún no ha pagado sus impuestos federales sobre la nómina. Emitimos un aviso de embargo para recaudar sus impuestos impagados. | Impuestos sobre la nómina |
| CP74 | You are recertified for EITC. You don’t have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You’ll receive your EIC refund within 6 weeks as long as you don’t owe other tax or debts we’re required to collect. | EIC |
| CP75 | We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed. The EIC and/or the Additional Child Tax Credit (ACTC) portions of your refund are being held pending the results of this audit. If you claimed the Premium Tax Credit (PTC), that portion of your refund is also being held. | EIC |
| CP75A | We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed. | EIC |
| CP75C | You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year. | EIC |
| CP75D | We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit. | EIC |
| CP76 | We are allowing your Earned Income Credit as claimed on your tax return. You will receive any expected refund in 8 weeks provided you owe no other taxes or legal debts we are required to collect. | EIC |
| CP77 | We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. | Levy |
| CP79 | We send CP 79 to inform the recipient that they may need to complete an additional form to claim the credit if their Earned Income Credit was disallowed or reduced by the IRS for any year after 1996. | EIC |
| CP79A | We send CP 79A to inform the recipient that they are banned from claiming the Earned Income Credit (EIC) for two years, and must complete an additional form to claim the EIC in the first year after the ban has been lifted. | EIC |
| CP80 | We credited payments and/or other credits to your tax account for the tax period shown on your notice. However, we haven’t received your tax return. | |
| CP080 | We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven’t received your tax return. | Filing |
| CP81 | We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire. | Filing |
| CP081 | We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire. | Filing |
| CP88 | We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax. | Filing |
| CP90 | We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. | Levy |
| CP90C | We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing. | Levy |
| CP91 | We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes. | Levy |
| CP92 | We levied your state tax refund for unpaid taxes. You have the right to a Collection Due Process hearing. | Levy |
| CP94 | This notice is to inform you that a restitution-based assessment was made under Internal Revenue Code Section 6201(a)(4) in accordance with the court’s restitution order. The amount due is based on the amount of restitution you were ordered to pay, as well as any other penalties and interest reflected on the billing summary. | Levy |
| CP101 | We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. | Balance Due |
| CP102 | We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. | Balance Due |
| CP103 | We made changes to your tax return because we found a miscalculation. As a result of these changes, your balance due also changed. | Balance Due |
| CP104 | We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due. | Balance Due |
| CP105 | We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due. | Balance Due |
| CP106 | We believe you have miscalculations on your return. The changes we made resulted in a balance due. | Balance Due |
| CP107 | We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have a balance due. | Balance Due |
| CP108 | You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to. | Payment |
| CP111 | We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund. | Refund |
| CP112 | We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund. | Refund |
| CP113 | We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account. | Refund |
| CP114 | We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account. | Refund |
| CP115 | We made changes to your tax return because we found a miscalculation. As a result of these changes, you have an overpayment on your account. | Refund |
| CP116 | We believe you have miscalculations on your return. The changes we made resulted in a refund. | Refund |
| CP117 | We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have an overpayment on your account. | Refund |
| CP120 | You need to send us documentation of your tax-exempt status. | Tax Exemptions |
| CP120A | Your organization’s tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan). | Tax Exempt |
| CP120B | You are no longer recognized as a tax-exempt subordinate in a group ruling letter. | Tax Exempt |
| CP123 | We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1. | Balance Due |
| CP124 | We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1. | Balance Due |
| CP125 | We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due of less than $1. | Balance Due |
| CP126 | We believe you have miscalculations on your return, and we changed it. | Balance Due |
| CP127 | We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. Our changes don’t affect the amount of tax you owed. | Balance Due |
| CP128 | You received this notice because of the remaining balance due on a tax period after an overpayment was applied to your account. | Balance Due |
| CP130 | Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. | Filing Requirements |
| CP131 | We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you don’t owe us any money, nor are you due a refund. | Zero Balance |
| CP131A | We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you don’t owe us any money, nor are you due a refund. | Zero Balance |
| CP132 | We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you owe an additional amount. | Balance Due |
| CP133 | We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, there’s an overpayment on your account. | Refund |
| CP134B | This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the notice. | FTD |
| CP134R | This overpayment notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and you are due a refund. | FTD |
| CP138 | This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe. | Offset |
| CP141C | You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return and your return is late. | Filing |
| CP141I | You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return. | Filing |
| CP141L | You are receiving this notice because you didn’t file your return by the due date. | Filing |
| CP141R | We removed the penalty charged on your account. | Penalty |
| CP142 | We sent you this notice because you filed your information returns late. | Filing |
| CP143 | We accepted your explanation for filing your information return late. We will continue processing your returns. | Filing |
| CP145 | We were unable to credit the full amount you requested to the succeeding tax period. | Credits |
| CP148A | When we change an employer’s business address in our records, we send a CP148A to the new address. | Address |
| CP148B | When we change an employer’s business address in our records, we send a CP148B to the old address. | Address |
| CP152 | We have received your return. | Confirmation of Return Receipt |
| CP152A | We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount. | Credits |
| CP153 | We can’t provide you with your refund through a direct deposit, so we’re sending you a refund check/credit payment by mail. | Refund |
| CP156 | We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums. | Tax Exempt |
| CP160 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | Balance Due |
| CP161 | You received this notice because you have an unpaid balance due. | Balance Due |
| CP163 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | Balance Due |
| CP165 | We sent you this notice because your bank didn’t honor your payment. As a result, we charged you a penalty. | Payment Process |
| CP166 | We were unable to process your monthly payment because there were insufficient funds in your bank account. | Payment Process |
| CP169 | You received this notice because we couldn’t locate the return you said was previously filed. | Filing |
| CP171 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | Balance Due |
| CP173 | You received this notice because, according to our calculations, you did not prepay enough of your tax through estimated tax payments, or your estimated tax payments were not made on time. This notice informs you of the penalty we assessed for failure to to make sufficient timely estimated tax payments. | Payment |
| CP177 | We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. | Levy |
| CP178 | Your tax return filing requirements may have changed: You may no longer owe excise tax. | Filing Requirements |
| CP180/CP181 | We sent you this notice because your tax return is missing a schedule or form. | Filing |
| CP182 | We sent you this notice because your tax return is missing Form 3468. | Credits |
| CP187 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | Balance Due |
| CP188 | We are holding your refund until we determine you owe no other taxes. | Refund |
| CP207 | You received this notice because your deposit schedule, the Record of Federal Tax Liability (ROFTL), had missing or incorrect information. We need additional information from you. | FTD |
| CP207L | You received this notice because your deposit schedule, the Record of Federal Tax Liability (ROFTL), had missing or incorrect information. We need additional information from you. | FTD |
| CP209 | We send CP 209 to inform the recipient that we mistakenly assigned them more than one Employer Identification Number (EIN). | EIN |
| CP210/CP220 | We made change(s) for the tax year specified on the notice. | Payment |
| CP211A | We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return. | Tax Exempt |
| CP211B | We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn’t signed or was signed by someone who wasn’t authorized. | Tax Exempt |
| CP211C | We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn’t received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return. | Tax Exempt |
| CP211D | We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for additional time OR establish reasons that prevented you from filing by the extended due date. | Tax Exempt |
| CP211E | We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn’t meet one or more of the requirements. | Tax Exempt |
| CP225 | We applied a payment to your account. | Payment |
| CP231 | Your refund or credit payment was returned to us and we need you to update your current address. | Address Update Needed |
| CP232A | We approved your request for an extension to file your Form 5330. | Extension |
| CP232B | We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn’t received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return. | Extension |
| CP232C | We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn’t signed or was signed by someone who wasn’t authorized. | Extension |
| CP232D | We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension. | Extension |
| CP235 | We send a CP 235 to inform the recipient that we waived a potential Federal Tax Deposit penalty. | FTD |
| CP236 | We send a CP 236 to remind the recipient of their semi-weekly deposit requirements. | FTD |
| CP237 | We sent you a replacement refund check. | Refund |
| CP237A | Call us to request your refund check. | Refund |
| CP238 | We send a CP 238 to inform the recipient that one or more of their federal tax deposits were late and to answer some frequently asked questions about deposits and how to make them. | FTD |
| CP254 | Your organization submitted a paper return for the tax period in question. Because our records show that you must file electronically, the paper return doesn’t satisfy your filing obligation. | E-file |
| CP255 | We need information to complete the termination of your private foundation status. | Tax Exempt |
| CP259 | We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t. | Filing |
| CP259A | We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax. | Filing |
| CP259B | We sent you this notice because our records indicate you didn’t file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. | Filing |
| CP259D | We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return. | Filing |
| CP259F | We’re sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return. | Filing |
| CP259G | We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. | Filing |
| CP259H | We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax. | Filing |
| CP260 | We removed a payment that was incorrectly applied to your tax return for the tax period shown on your notice. This notice shows the correct amount you owe us. | Payment |
| CP261 | CP261 is the approval notice for Form 2553, Election by a Small Business Corporation. | Filing |
| CP264 | CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation. | Filing |
| CP267 | The amount of credits (federal tax deposits or estimated tax payments) you claimed on your tax return for the tax period shown on your notice and the amount of credits that were applied to that year are different. | FTD |
| CP267A | You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee. | ACA |
| CP267B | You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA. | ACA |
| CP268 | We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation. | Credits |
| CP276A | We didn’t receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. | FTD Penalty |
| CP276B | We didn’t receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. | FTD Penalty |
| CP278 | We denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn’t submit the form timely. We’re returning your Form 8832 in a separate letter. | Filing |
| CP279 | CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election. | Subchapter S |
| CP279A | CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary. | Subchapter S |
| CP282 | You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners. | Partnership |
| CP283C | We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. | Penalty |
| CP284 | We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year. | Filing |
| CP285 | CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied. | Filing |
| CP286 | We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. | Filing |
| CP286D | This notice informs you that we terminated your Section 444 election because you didn’t file Form 8752, Required Payment or Refund Under Section 7519, annually as required. | Filing |
| CP287 | We denied your Form 8716 request for an Internal Revenue Code (IRC) Section 444 election because we show you established your tax year as a calendar year. | Filing |
| CP287A | You filed your Form 8716 late. Therefore, we can’t process your request. We’ll mail your denied Form 8716 separately. | Filing |
| CP287B | We denied your Form 8716 request because your deferral period is more than 3 months. We’ll mail your denied Form 8716 separately. | Filing |
| CP287C | We denied your Form 8716 request because we show an Internal Revenue Code (IRC) 444 election was previously terminated. An entity cannot make another IRC Section 444 election if an election was previously terminated. We’ll mail your denied Form 8716 separately. | Filing |
| CP288 | We accepted your election to be treated as a Qualified Subchapter S Trust (QSST). | Subchapter S |
| CP290 | We’re approving your Electing Small Business Trust (ESBT) election. | Filing |
| CP291 | We’re revoking your Electing Small Business Trust (ESBT) election. | Filing |
| CP292 | We’re revoking your Qualified Subchapter S Trust (QSST) election. | Subchapter S |
| CP295 | We charged you a penalty on your Form 5500. | Penalty |
| CP295A | We charged you a penalty on your Form 5500. | Penalty |
| CP297 | We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. | Levy |
| CP297A | We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing. | Levy |
| CP297C | We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing. | Levy |
| CP298 | We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes. | Levy |
| CP299 | Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N. | Tax Exempt |
| CP301 | We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process. | Identity Theft |
| CP501 | You have a balance due (money you owe the IRS) on one of your tax accounts. | Balance Due |
| CP501H | You have a balance due (money you owe the IRS) on your shared responsibility payment account. | ACA |
| CP503 | We have not heard from you and you still have an unpaid balance on one of your tax accounts. | Balance Due |
| CP503H | You still have an unpaid balance on your shared responsibility payment account. | ACA |
| CP504 | You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe. | Levy |
| CP504B | You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe. | Levy |
| CP515I | This is a reminder notice that we still have no record that you filed your prior tax return or returns. | Filing |
| CP515B | You received this reminder notice because our records indicate you didn’t file a business tax return. | Filing |
| CP516 | This is a reminder notice that we still have no record that you filed your prior tax return or returns. | Filing |
| CP518B | This is a final reminder notice that we still have no record that you filed your prior tax returns. | Filing |
| CP518I | This is a final reminder notice that we still have no record that you filed your prior tax return(s). | Filing |
| CP521 | This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately. | Installment Agreement |
| CP523 | This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement. | Levy |
| CP523H | This notice informs you of our intent to terminate your installment agreement. | ACA |
| CP547 | We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number. | CAF |
| CP560A | Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). We assigned your child an ATIN. | Adoption TIN |
| CP560B | Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). We approved your request for a one-year extension. | Adoption TIN |
| CP561A | Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). Your child’s ATIN expires in 3 months. | Adoption TIN |
| CP561B | Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). The extension for your child’s ATIN expires in 3 months. | Adoption TIN |
| CP561C | Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). Your child’s ATIN expired. | Adoption TIN |
| CP562C | Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). We need more information to process your one year extension request of your child’s ATIN. | Adoption TIN |
| CP563 | We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and we need additional information in order to process it. | ITIN |
| CP565 | We gave you an Individual Taxpayer Identification Number (ITIN). | ITIN |
