IRS notices
IRS notices and letters, explained by code
Every IRS notice carries a code, a CP or LTR number in the right corner of the letter. The code tells you what kind of notice it is: a proposed change to your return, a question, an identity check, or a bill. Find yours below for what it means, what the IRS is asking for, and how long you have.
Notices that propose or make changes to your return
These compare your return with what the IRS has on file, or correct a mistake on it. The ones that propose a change have a reply date, and the IRS says that to protect your appeal rights you should reply by it.
| Notice | What it means | Reply needed? |
|---|---|---|
| CP2000 | Income or payments others reported don’t match your return; the IRS proposes changes | Yes, by the date on the notice |
| CP3219A | Statutory notice of deficiency: a proposed increase you can agree to or take to Tax Court | Yes; the Tax Court date cannot be extended |
| CP11 | The IRS corrected a mistake on your return and you now owe | Only if you disagree |
| CP12 | The IRS corrected a mistake and your refund changed | Only if you disagree |
| CP22A | The IRS changed your return and you owe because of it | Pay, or call if you disagree |
| CP21B | The IRS made the change you asked for; a refund follows | No |
Notices about refunds, reviews and missing returns
Some notices hold or redirect a refund, or ask for something the IRS needs before it can finish processing. A few need nothing from you except patience; others have a short deadline.
| Notice | What it means | Reply needed? |
|---|---|---|
| CP49 | Your refund was used to pay a tax debt | Only if you still owe or disagree |
| CP05 | Your return is being reviewed before the refund is released | No, unless you didn’t file |
| Letter 12C | The IRS needs information or forms to process your return | Yes, within 20 days |
| CP75 | An audit of the Earned Income Credit; part of the refund is held | Yes, with documents |
| CP59 | The IRS has no record of your prior-year return | Yes: file it or explain |
Identity verification letters
These mean a return was filed under your Social Security number or ITIN and the IRS is holding it until you confirm it was you. Neither one asks you to file Form 14039, the identity theft affidavit, unless the IRS tells you to.
| Notice | What it means | Reply needed? |
|---|---|---|
| CP5071, 5071C | Verify your identity and the return, often online | Yes |
| Letter 4883C | Verify your identity and the return by phone | Yes, call the number in the letter |
Balance due and collection notices
If you owe and do not pay, these come in a sequence, and each one is more serious than the last: CP14, then CP501, then CP503, then CP504, the notice of intent to levy, and finally LT11 or Letter 1058, or CP90, which give you the right to a Collection Due Process hearing. From CP504 on, the notices also warn that seriously delinquent tax debt can lead the State Department to deny or revoke a passport.
| Notice | What it means | How urgent |
|---|---|---|
| CP14 | You have a balance due | Pay by the date on the notice |
| CP501 | Reminder: the balance is still unpaid | A lien can follow |
| CP503 | Second reminder | A lien can follow |
| CP504 | Notice of intent to levy; your state refund can be taken | Pay immediately |
| LT11, Letter 1058 | Final notice of intent to levy; right to a hearing | 30 days to request a hearing |
| CP90 | Intent to levy certain assets; right to a hearing | Request a hearing quickly |
| CP71C | Reminder of a balance that still needs attention | Pay or set up a plan |
| CP523 | Your installment agreement is about to be ended | Contact the IRS within 30 days |
| CP161 | Unpaid balance due, with the payments applied | 10 days to dispute |
What to do with any IRS notice
Read it all, and keep it. If you agree and the notice does not ask for a reply, you do not need to send one; note any corrections on your own copy of the return. If you disagree, follow the notice’s instructions and include copies of documents that support you, and reply by the due date, because that is what keeps your appeal rights.
If the notice shows an amount due, pay what you can by the due date even if you cannot pay it all: it reduces the interest and penalties that keep building on the rest. If you cannot pay in full, the IRS has payment plans.
Many notices can be viewed in your IRS Online Account, where you can also choose to get certain notices electronically instead of by mail. That is also a quick way to see whether a notice is real.
Is it really from the IRS?
The IRS starts most contact by regular mail, and someone who owes generally gets several notices before anything else happens. It does not call to demand immediate payment by prepaid debit card, gift card or wire transfer. It can hand some balances to private collection agencies, but only after telling you in writing, and those agencies will not ask for payment on a prepaid card or gift card either; payments go to the IRS, by check payable to the U.S. Treasury.
If a letter does not appear in the IRS’s notice search or looks suspicious, the IRS’s own advice is to call it at 800-829-1040, and to forward any email claiming to be from the IRS to phishing@irs.gov.
Want a second pair of eyes on it?
USTAXX can check the notice against the return it refers to. Where the answer is a return — an amended return, a missing year, a corrected form — we prepare it, and you sign and send your own reply. We are an IRS Authorized e-file provider and work with clients remotely through a secure portal, by phone or video, and in person at our office in Naperville, IL.
Questions people ask
Where is the notice number on an IRS letter?
In the right corner of the letter, as a CP number for most notices or an LTR number for letters. Searching that number on IRS.gov, or on this page, tells you what kind of notice it is.
Do I have to respond to an IRS notice?
Only if it asks you to, if you owe, or if you disagree. Notices that propose a change have a reply date, and replying by it is what protects your appeal rights.
Can I see my IRS notices online?
Many of them. Your IRS Online Account shows digital copies of select notices and lets you choose to receive certain notices electronically. It is also a reliable way to check that a letter is genuine.
Will the IRS call me about a notice?
The IRS starts most contact by mail. It may call after a mailed notice, for example to arrange an audit appointment, but it does not demand immediate payment by gift card, prepaid debit card or wire transfer.
What if I cannot pay what the notice says I owe?
Pay what you can by the due date and ask for a payment plan; interest and penalties keep accruing on what is unpaid. Collection notices get more serious the longer a balance is left, so acting at the first one keeps the most options open.
Where these rules come from
- IRS: Understanding your IRS notice or letter
- IRS: How to know it’s really the IRS calling or knocking on your door
- IRS: Publication 594, The IRS Collection Process
- IRS: Publication 5181, Tax Return Reviews by Mail
- IRS: Payment plans and installment agreements
- IRS: Collection Due Process (CDP) FAQs
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.