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 NumberDescriptionTopic
 
CP01We 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
CP01AThis notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you.Identity Theft
CP01BThis notice tells you the IRS needs more information from you to process your tax return accurately.Identity Theft
CP01HYou 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
CP01SWe 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
CP02HYou 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
CP03CYou 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
CP04Our 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
CP05We 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
CP05AWe are examining your return and we need documentation.Verification
CP06We’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
CP06AWe’re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) that you claimed.ACA
CP07We 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
CP08You may qualify for the Additional Child Tax Credit and be entitled to some additional money.Additional Child Tax Credit
CP09We’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
CP10We 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
CP10AWe 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
CP11We 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
LT11We 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
ST11No 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
CP11AWe 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
CP11MWe 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
CP12We made changes to correct a miscalculation on your return.Return Error
CP12AWe made changes to correct the Earned Income Credit (EIC) claimed on your tax return.EIC
CP12E or CP12FWe made changes to correct a miscalculation on your return.Return Error
CP12MWe made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.Return Error
CP12RWe made changes to the computation of the Rebate Recovery Credit on your return.Return Error
CP13We 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
CP13AWe 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
CP13MWe 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
CP13RWe 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
CP14We sent you this notice because you owe money on unpaid taxes.Balance Due
LT14We show you have past due taxes and we’ve been unable to reach you. Call us immediately.Balance Due
ST14Nuestros registros indican que usted todavía adeuda impuestos morosos, y no hemos podido comunicarnos con usted. Llámenos inmediatamente.Saldo Pendiente
CP14HWe sent you this notice because you owe money on an unpaid shared responsibility payment.ACA
CP14IYou 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
CP15BWe charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.Penalty
CP15HYour 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
CP16We 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
LT16We 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
ST16Podemos 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
CP18We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.Refund
LT18We have not received a response from you to our previous requests for overdue tax returns.Balance Due
ST18Podemos 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
CP19We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.Deductions
CP20We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.Deductions
CP21AWe 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
CP21BWe 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
CP21CWe 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
CP21EAs 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
CP21HWe 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
CP21IWe 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
CP22AWe 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
CP22EAs 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
CP22HWe 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
CP22IWe 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
CP23We 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
CP24We 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
LT24We received your payment proposal to pay the tax you owe; however, we need more information about your financial situation.Balance Due
ST24Recibimos su propuesta de pago para pagar los impuestos que adeuda. Sin embargo, necesitamos más información acerca de su situación financiera.Saldo Pendiente
CP24EWe 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
CP25We 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
LT26You were previously asked information regarding the filing of your tax return for a specific tax period.Information Request
ST26Antes le pedían información referente a la manera que fue presentada su declaración de impuestos para un período tributario específico.Solicitud de Información
CP27We’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
LT27For us to consider an installment agreement for your overdue taxes, you must complete Form 433F, Collection Information Statement.Installment Agreement
ST27Para 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
CP30We 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
CP30AWe reduced or removed the penalty for underpayment of estimated tax reported on your tax return.Penalty
CP32We sent you a replacement refund check.Refund
CP32ACall us to request your refund check.Refund
LT33We received your payment; however, there’s still an outstanding balance.Balance Due
ST33Recibimos su pago; sin embargo, todavía hay un saldo pendiente.Saldo Pendiente
CP39We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.Balance Due
LT39We’re required by law to remind you in writing about your overdue tax.Balance Due
ST39La ley nos obliga a recordarle, por escrito, de su impuesto moroso.Saldo Pendiente
LT40We’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
ST40Tratamos de recaudar sus impuestos impagados. Para hacerlo, podemos comunicarnos con otras personas para conseguir o verificar su información de contacto.Saldo Pendiente
LT41We’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
ST41Tratamos 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
CP42The amount of your refund has changed because we used it to pay your spouse’s past due tax debt.Refund
CP44There is a delay processing your refund because you may owe other federal taxes.Balance Due
CP45We were unable to apply your overpayment to your estimated tax as you requested.Overpayment
CP49We sent you this notice to tell you we used all or part of your refund to pay a tax debt.Overpayment
CP51AWe computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.Balance Due
CP51BWe computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.Balance Due
CP51CWe computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.Balance Due
CP53We can’t provide your refund through direct deposit, so we’re sending you a refund check by mail.Direct Deposit
CP53AWe 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
CP53BWe 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
CP53CWe 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
CP53DWe 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
CP54BYour 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
CP54EYour 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
CP54GYour 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
CP54QYour 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
CP57We send a CP 57 to inform the recipient that we’re assessing a penalty for insufficient funds on their account.Penalty
CP59We sent you this notice because we have no record that you filed your prior personal tax return or returns.Filing
CP60We removed a payment erroneously applied to your account.Payment
CP62We applied a payment to your account.Payment
CP63We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.Refund
CP71You received this notice to remind you of the amount you owe in tax, penalty and interest.Balance Due
CP71AYou received this notice to remind you of the amount you owe in tax, penalty and interest.Balance Due
CP71CYou received this notice to remind you of the amount you owe in tax, penalty and interest.Balance Due
CP71DYou received this notice to remind you of the amount you owe in tax, penalty and interest.Balance Due
CP72You 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
LT73Your federal employment tax is still not paid. We issued a notice levy to collect your unpaid taxes.Employment Tax
ST73Aún no ha pagado sus impuestos federales sobre la nómina. Emitimos un aviso de embargo para recaudar sus impuestos impagados.Impuestos sobre la nómina
CP74You 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
CP75We’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
CP75AWe’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed.EIC
CP75CYou 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
CP75DWe’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
CP76We 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
CP77We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.Levy
CP79We 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
CP79AWe 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
CP80We 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. 
CP080We 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
CP81We 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
CP081We 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
CP88We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.Filing
CP90We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.Levy
CP90CWe levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.Levy
CP91We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes.Levy
CP92We levied your state tax refund for unpaid taxes. You have the right to a Collection Due Process hearing.Levy
CP94This 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
CP101We 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
CP102We 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
CP103We made changes to your tax return because we found a miscalculation. As a result of these changes, your balance due also changed.Balance Due
CP104We 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
CP105We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due.Balance Due
CP106We believe you have miscalculations on your return. The changes we made resulted in a balance due.Balance Due
CP107We 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
CP108You 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
CP111We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.Refund
CP112We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.Refund
CP113We 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
CP114We 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
CP115We 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
CP116We believe you have miscalculations on your return. The changes we made resulted in a refund.Refund
CP117We 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
CP120You need to send us documentation of your tax-exempt status.Tax Exemptions
CP120AYour 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
CP120BYou are no longer recognized as a tax-exempt subordinate in a group ruling letter.Tax Exempt
CP123We 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
CP124We 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
CP125We 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
CP126We believe you have miscalculations on your return, and we changed it.Balance Due
CP127We 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
CP128You received this notice because of the remaining balance due on a tax period after an overpayment was applied to your account.Balance Due
CP130Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.Filing Requirements
CP131We 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
CP131AWe 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
CP132We 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
CP133We 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
CP134BThis 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
CP134RThis 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
CP138This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.Offset
CP141CYou 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
CP141IYou are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return.Filing
CP141LYou are receiving this notice because you didn’t file your return by the due date.Filing
CP141RWe removed the penalty charged on your account.Penalty
CP142We sent you this notice because you filed your information returns late.Filing
CP143We accepted your explanation for filing your information return late. We will continue processing your returns.Filing
CP145We were unable to credit the full amount you requested to the succeeding tax period.Credits
CP148AWhen we change an employer’s business address in our records, we send a CP148A to the new address.Address
CP148BWhen we change an employer’s business address in our records, we send a CP148B to the old address.Address
CP152We have received your return.Confirmation of Return Receipt
CP152AWe 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
CP153We can’t provide you with your refund through a direct deposit, so we’re sending you a refund check/credit payment by mail.Refund
CP156We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums.Tax Exempt
CP160You received this notice to remind you of the amount you owe in tax, penalty and interest.Balance Due
CP161You received this notice because you have an unpaid balance due.Balance Due
CP163You received this notice to remind you of the amount you owe in tax, penalty and interest.Balance Due
CP165We sent you this notice because your bank didn’t honor your payment. As a result, we charged you a penalty.Payment Process
CP166We were unable to process your monthly payment because there were insufficient funds in your bank account.Payment Process
CP169You received this notice because we couldn’t locate the return you said was previously filed.Filing
CP171You received this notice to remind you of the amount you owe in tax, penalty and interest.Balance Due
CP173You 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
CP177We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.Levy
CP178Your tax return filing requirements may have changed: You may no longer owe excise tax.Filing Requirements
CP180/CP181We sent you this notice because your tax return is missing a schedule or form.Filing
CP182We sent you this notice because your tax return is missing Form 3468.Credits
CP187You received this notice to remind you of the amount you owe in tax, penalty and interest.Balance Due
CP188We are holding your refund until we determine you owe no other taxes.Refund
CP207You 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
CP207LYou 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
CP209We send CP 209 to inform the recipient that we mistakenly assigned them more than one Employer Identification Number (EIN).EIN
CP210/CP220We made change(s) for the tax year specified on the notice.Payment
CP211AWe approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.Tax Exempt
CP211BWe 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
CP211CWe 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
CP211DWe 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
CP211EWe 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
CP225We applied a payment to your account.Payment
CP231Your refund or credit payment was returned to us and we need you to update your current address.Address Update Needed
CP232AWe approved your request for an extension to file your Form 5330.Extension
CP232BWe 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
CP232CWe 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
CP232DWe 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
CP235We send a CP 235 to inform the recipient that we waived a potential Federal Tax Deposit penalty.FTD
CP236We send a CP 236 to remind the recipient of their semi-weekly deposit requirements.FTD
CP237We sent you a replacement refund check.Refund
CP237ACall us to request your refund check.Refund
CP238We 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
CP254Your 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
CP255We need information to complete the termination of your private foundation status.Tax Exempt
CP259We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t.Filing
CP259AWe 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
CP259BWe 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
CP259DWe sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.Filing
CP259FWe’re sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.Filing
CP259GWe 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
CP259HWe 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
CP260We 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
CP261CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.Filing
CP264CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.Filing
CP267The 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
CP267AYou received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.ACA
CP267BYou received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.ACA
CP268We 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
CP276AWe 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
CP276BWe 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
CP278We 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
CP279CP279 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
CP279ACP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.Subchapter S
CP282You 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
CP283CWe charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.Penalty
CP284We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.Filing
CP285CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.Filing
CP286We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.Filing
CP286DThis 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
CP287We 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
CP287AYou filed your Form 8716 late. Therefore, we can’t process your request. We’ll mail your denied Form 8716 separately.Filing
CP287BWe denied your Form 8716 request because your deferral period is more than 3 months. We’ll mail your denied Form 8716 separately.Filing
CP287CWe 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
CP288We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).Subchapter S
CP290We’re approving your Electing Small Business Trust (ESBT) election.Filing
CP291We’re revoking your Electing Small Business Trust (ESBT) election.Filing
CP292We’re revoking your Qualified Subchapter S Trust (QSST) election.Subchapter S
CP295We charged you a penalty on your Form 5500.Penalty
CP295AWe charged you a penalty on your Form 5500.Penalty
CP297We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.Levy
CP297AWe levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.Levy
CP297CWe levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.Levy
CP298We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes.Levy
CP299Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.Tax Exempt
CP301We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.Identity Theft
CP501You have a balance due (money you owe the IRS) on one of your tax accounts.Balance Due
CP501HYou have a balance due (money you owe the IRS) on your shared responsibility payment account.ACA
CP503We have not heard from you and you still have an unpaid balance on one of your tax accounts.Balance Due
CP503HYou still have an unpaid balance on your shared responsibility payment account.ACA
CP504You 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
CP504BYou 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
CP515IThis is a reminder notice that we still have no record that you filed your prior tax return or returns.Filing
CP515BYou received this reminder notice because our records indicate you didn’t file a business tax return.Filing
CP516This is a reminder notice that we still have no record that you filed your prior tax return or returns.Filing
CP518BThis is a final reminder notice that we still have no record that you filed your prior tax returns.Filing
CP518IThis is a final reminder notice that we still have no record that you filed your prior tax return(s).Filing
CP521This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.Installment Agreement
CP523This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.Levy
CP523HThis notice informs you of our intent to terminate your installment agreement.ACA
CP547We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.CAF
CP560AImportant Information about your child’s Adoption Taxpayer Identification Number (ATIN). We assigned your child an ATIN.Adoption TIN
CP560BImportant Information about your child’s Adoption Taxpayer Identification Number (ATIN). We approved your request for a one-year extension.Adoption TIN
CP561AImportant Information about your child’s Adoption Taxpayer Identification Number (ATIN). Your child’s ATIN expires in 3 months.Adoption TIN
CP561BImportant Information about your child’s Adoption Taxpayer Identification Number (ATIN). The extension for your child’s ATIN expires in 3 months.Adoption TIN
CP561CImportant Information about your child’s Adoption Taxpayer Identification Number (ATIN). Your child’s ATIN expired.Adoption TIN
CP562CImportant 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
CP563We 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
CP565We gave you an Individual Taxpayer Identification Number (ITIN).ITIN