About E-File
Understanding Your IRS Notice or Letter
About Your Notice
If you receive a letter or notice from the IRS, it will explain the reason for the correspondence and provide instructions. Many of these letters and notices can be dealt with simply, without having to call or visit an IRS office.
The notice you receive covers a very specific issue about your account or tax return. Generally, the IRS will send a notice if it believes you owe additional tax, are due a larger refund, if there is a question about your tax return or a need for additional information.
IRS Notice Redesign
Currently, the IRS is in the process of redesigning and revising its correspondence with taxpayers for clarity, effectiveness and efficiency. To start, the redesign affects nine notices. The new format includes a plain language explanation of the nature of the correspondence, clearly states what action the taxpayer must take and presents a clear, clean design.
Redesigned Notices
| Notice Number | Description | Topic |
|---|---|---|
| CP08 | You may qualify for the Additional Child Tax Credit and be entitled to some additional money. | Additional Child Tax Credit |
| CP31 | Your refund check was returned to us, so you need to update your address. | Refund |
| CP45 | We were unable to apply your overpayment to your estimated tax as you requested. | Overpayment |
| CP53 | We can’t provide your refund through direct deposit, so we’re sending you a refund check by mail. | Direct Deposits |
| CP120 | You need to send us documentation of your tax-exempt status. | Tax Exemptions |
| CP130 | Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. | Filing Requirements |
| CP139 | Your tax return filing requirements may have changed: You may no longer need to file Form 941 and Form 940. | Filing Requirements |
| CP166 | We were unable to process your monthly payment because there were insufficient funds in your bank account. | Payment Process |
| CP178 | Your tax return filing requirements may have changed: You may no longer owe excise tax. | Filing Requirements |
Other Notices and Letters
| Notice or Letter Number | Title |
|---|---|
| CP 11 | Changes to Tax Return, Balance Due |
| CP 11A | Changes to Tax Return and Earned Income Credit, Balance Due |
| CP 12 | Changes to Tax Return, Overpayment |
| CP 14 | Balance Due |
| CP 21B | Data Processing Adjustment Notice, Overpayment of $1 or more |
| CP 22A | Data Processing Adjustment Notice, Bal Due of $5 or more, Balance Due |
| CP 22E | Examination Adjustment Notice, Balance Due |
| CP 23 | Estimated Tax Discrepancy, Balance Due |
| CP 49 | Overpaid Tax Applied to Other Taxes You Owe |
| CP 57 | Notice of Insufficient Funds |
| CP 88 | Delinquent Return Refund Hold |
| CP 90/CP 297 | Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing |
| CP 297A | Notice of Levy and Notice of Your Right to a Hearing |
| CP 91/CP 298 | Final Notice Before Levy on Social Security Benefits |
| CP 161 | Request for Payment or Notice of Unpaid Balance, Balance Due |
| CP 501 | Reminder Notice – Balance Due |
| CP 503 | Second Request Notice – Balance Due |
| CP 504 | Final Notice – Balance Due |
| CP 521 | Installment Agreement Reminder Notice |
| CP 523 | Notice of Default on Installment Agreement |
| CP 2000 | Notice of Proposed Adjustment for Underpayment/Overpayment |
| Letter 0484C | Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer |
| Letter 0549C | Balance Due on Account is Paid |
| Letter 668D(LP 68) | We released the taxpayer’s levy. |
| Letter 0681C | Proposal to Pay Accepted |
| Letter 0757C | Installment Privilege Terminated |
| Letter 1058 (LT 11) | Final Notice prior to levy; your right to a hearing |
| Letter 1615 (LT 18) | Mail us your overdue tax returns. |
| Letter 1731 (LP 64) | Please help us locate a taxpayer. |
| Letter 1737 (LT 27) | Please complete and site Form 433F, Collection Information Statement. |
| Letter 1961C | Installment Agreement for Direct Debit 433-G |
| Letter 1962C | Installment Agreement Reply to Taxpayer |
| Letter 2050 (LT 16) | Please call us about your overdue taxes or tax return. |
| Letter 2257C | Balance Due Total to Taxpayer |
| Letter 2271C | Installment Agreement for Direct Debit Revisions |
| Letter 2272C | Installment Agreement Cannot be Considered |
| Letter 2273C | Installment Agreement Accepted: Terms Explained |
| Letter 2318C | Installment Agreement: Payroll Deduction (F2159) Incomplete |
| Letter 2357C | Abatement of Penalties and Interest |
| Letter 2603C | Installment Agreement Accepted – Notice of Federal Tax Lien Will be Filed |
| Letter 2604C | Pre-assessed Installment Agreement |
| Letter 2761C | Request for Combat Zone Service Dates |
| Letter 2789C | Taxpayer Response to Reminder of Balance Due |
| Letter 2822C | VRU Acceptance of Proposal to Pay (30,60,90, 120 days) |
| Letter 2823C | VRU Monthly Payment Plan Confirmation |
| Letter 2840C | CC IAPND Installment Agreement Confirmation |
| Letter 3030C | Balance Due Explained:Tax/Interest Not Paid |
| Letter 3127C | Revision to Installment Agreement |
| Letter 3217C | Installment Agreement Accepted: Terms Explained |
| Letter 3228 (LT 39) | Reminder notice. |
| Letter 4903 (LT 26) | We have no record of receiving your tax returns. |
| Letter LP 47 | Address Information Request |
| Letter LP 59 | Please contact us about the taxpayer levy. |
Eight Things to Know If You Receive an IRS Notice or Letter
IRS Summertime Tax Tip 2009-22
Every year, the IRS sends millions of letters and notices to taxpayers. Many taxpayers will receive this correspondence during the late summer and fall. Here are eight things every taxpayer should know about IRS notices – just in case one shows up in your mailbox.
- Don’t panic. Many of these letters can be dealt with simply and painlessly.
- There are number of reasons the IRS sends notices to taxpayers. The notice may request payment of taxes, notify you of a change to your account or request additional information. The notice you receive normally covers a very specific issue about your account or tax return.
- Each letter and notice offers specific instructions on what you are asked to do to satisfy the inquiry.
- If you receive a correction notice, you should review the correspondence and compare it with the information on your return.
- If you agree with the correction to your account, usually no reply is necessary unless a payment is due.
- If you do not agree with the correction the IRS made, it is important that you respond as requested. Write to explain why you disagree. Include any documents and information you wish the IRS to consider, along with the bottom tear-off portion of the notice. Mail the information to the IRS address shown in the upper left-hand corner of the notice. Allow at least 30 days for a response.
- Most correspondence can be handled without calling or visiting an IRS office. However, if you have questions, call the telephone number in the upper right-hand corner of the notice. Have a copy of your tax return and the correspondence available when you call to help us respond to your inquiry.
- It’s important that you keep copies of any correspondence with your records.
For more information about IRS notices and bills, see Publication 594, The IRS Collection Process. Information about penalties and interest charges is available in Publication 17, Your Federal Income Tax for Individuals. Both publications are available at IRS.gov or by calling 800-TAX-FORM (800-829-3676).
How To Identify Your Notice
The notice number prints on the top of the first page of all our notices and on the lower left-hand side of the tear-off stub included with most of them. That number identifies the message we deliver in every notice. While the contents may vary somewhat, every notice with the same number has the same basic purpose.
What If My Notice Isn’t Listed
You’ll find useful information here about many of the notices we send, including the purpose of the notice, the reason we send it, and a list of enclosures we might include with it. There’s also sample content for each. Since parts of our notices vary depending on account conditions, the samples may not exactly match the notices we mail. The basic message, though, will be the same.
- Individual Filer Notices
Notices we send about Form 1040, 1040A, or 1040EZ, or any schedules, forms, or attachments included with it are Individual Filer Notice. - Business Filer Notices
Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are Business Filer Notices.