IRS NOTICES
The notice you receive from the IRS covers a very specific issue about your tax return, generally IRS will send you a notice if….
• ….they believe you owe additional taxes • ….you are due a larger refund
• ….there is a question about your tax return • ….there is a need for additional information
SUMMARY OF IRS NOTICES
o CPO1 –IRS received the information that you provided and have verified your claim of identity theft and an identity theft indicator was placed on your account. o CPO1A –Informs you of your identity theft indicator.
o CPO1H –IRS is unable to process your tax return and your account is locked because either the primary or secondary Social Security number belongs to someone who is deceased.
o CPO2H –Balance due because of a grant received as a result of Hurricane Katrina, Rita or Wilma.
o CPO3C –Need to report a change in home ownership if you received First-time Homebuyer credit.
o CPO4 –Maybe eligible for tax deferment because of serving in a combat zone or on hazardous duty.
o CPO5 – IRS is reviewing your tax return
o CPO5A –IRS is examining your return and needs documentation
o CPO7 –IRS received your return but is holding the refund and is looking at deductions claimed on Schedule A.
o CPO9 –You may qualify for Earned Income Credit that was not claimed on your tax return.
o CP10 –A change in the estimated tax payment you want applied to your taxes for next year.
o CP10A –A change to the Earned Income Credit that changes the estimated tax payment you want applied to your taxes for next year.
o CP11 –IRS believes that there is a miscalculation on your tax return and you have a balance owing.
o CP11A –IRS made a change to your return because they believe there’s a miscalculation involving your Earned Income Credit and you have a balance owing.
o CP11M –IRS made a change to your return the Making Work Pay and Government Retiree Credit and you have a balance owing.
o CP12 –IRS made changes to correct a miscalculation on your return.
o CP12A –IRS made changes to correct the Earned Income Credit claimed on your return.
o CP12E –IRS made changes to correct a miscalculation on your return.
o CP12M –IRS made changes to the computation of Making Work Pay and/or Government Retiree Credit on your return.
o CP12R –IRS made changes to the computation of the Rebate Recovery Credit 515on your return.
o CP13 –IRS made changes to your return because they believe there’s a miscalculation and you do not owe additional tax nor do you get a refund.
o CP13M –IRS made changes to your return involving the Making Work pay credit or the Government Retiree Credit. You do no owe anything nor do you get a refund.
o CP13R –IRS made changes to your return involving the Recovery Rebate Credit. You do no owe anything nor do you get a refund.
o CP14 –You owe money on unpaid taxes
o CP14l –IRS believes that you owe taxes and penalties because you did not take out the minimum amount from your IRA or that you put into a tax-sheltered account more that you are allowed to.
o CP16 –IRS made a change to your refund, they believe that you owe other tax debts and applied all or part of your refund to those debts.
o CP18 –IRS believes that you incorrectly claimed one or more deductions or credits. As a result your refund is less than expected.
o CP19 –IRS has increased the amount of tax you owe because they believe you incorrectly claimed one or more deductions or credits.
o CP20 –IRS believes you incorrectly claimed one or more deductions or credits and your refund is less than expected.
o CP21A –IRS made the changes you requested to your tax return and you owe money on your taxes as a result of the changes.
o CP21B –IRS made the changes you requested to your tax return and you should receive you refund in 2-3 weeks of your notice.
o CP21C –IRS made the changes you requested to your tax return and you do not owe nor do you get a refund.
o CP21l –IRS made the changes you requested for your IRA account and you owe additional taxes
o CP22A –IRS made the changes you requested to your tax return and you owe additional taxes.
o CP22E –As a result or a recent audit changes were made to your return and you owe additional taxes.
o CP22l –IRS made changes to your tax return because of your IRA and you owe additional taxes.
o CP23 –IRS made changes to your return because the amount of estimated payments made is different from the amount stated on your return. You have a balance due because of these changes.
o CP24 –IRS made changes to your return because the amount of estimated payments made is different from the amount stated on your return. As a result of these changes you may have an overpayment of taxes paid and are due a
refund.
o CP24E –IRS made changes to your return because they found a difference in the amount of estimated taxes paid and the amount indicated on your return. As a result of these changes you may have an overpayment of taxes paid and are due a refund.
o CP25 –IRS made changes to your return because they found a difference in the amount of estimated taxes paid and the amount indicated on your return. You do not have a refund due, nor do you owe additional taxes because of these
changes.
o CP27 –IRS records indicate that you may be eligible for the Earned Income Credit, but you did not claim it on your return.
o CP30A – IRS reduced or removed the penalty for underpayment of estimated tax reported on your tax return.
o CP31 –Your refund check was returned to the IRS and you need to update your address.
o CP31 –IRS sent you a replacement refund check.
o CP32A –Call the IRS to request your refund check.
o CP39 –IRS used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.
o CP42 –The amount of your refund has changed because IRS used part of your refund to pay your spouse’s past due tax debt.
o CP44 –There is a delay processing your return because you may owe other federal taxes.
o CP45 –IRS was unable to apply your over payment to your estimated tax as you requested.
o CP49 – IRS sent you this notice to inform you that they used all or part of your refund to pay a tax debt.
o CP51A – IRS computed your tax on your return and you owe taxes. o CP51B – IRS computed your tax on your return and you owe taxes.
o CP51C –IRS computed your tax on your return and you owe taxes.
o CP53A –IRS tried to direct deposit your refund, but the financial institution couldn’t process it. IRS is researching your account, but it will take 8 to 10 weeks to reissue your refund.
o CP57 –Notice of insufficient funds.
o CP59 –IRS sent you this notice because they have no record that you filed your prior personal tax return or returns.
o CP60 –IRS removed a payment erroneously applied to your account.
o CP62 –IRS applied a payment to your account.
o CP63 –IRS is holding your refund because you have not filed one or more tax returns and IRS believes you will owe tax.
o CP71 –IRS sent you this notice to remind you of the amount you owe in tax, penalty and interest.
o CP71A –IRS sent you this notice to remind you of the amount you owe in tax, penalty and interest.
o CP 71C –IRS sent you this notice to remind you of the amount you owe in tax, penalty and interest.
o CP71D –IRS sent you this notice to remind you of the amount you owe in tax, penalty and interest.
o 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. o CP74 –You are recertified for EITC. You do not have to fill our Form 8862;
o CP75 –IRS is auditing your return and they need documentation to verify the Earned Income Credit that you claimed. The Earned Income Credit and/or the Addition Child Tax Credit portion(s) of your refund is being held pending the results of the audit.
o CP75A –IRS is auditing your tax return and need documentation to verify the Earned Income Credit, dependent exemption(s) and filing status you claimed.
o CP75C –You are banned from claiming the Earned Income Credit in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, IRS disallowed the EIC for your current tax year. o CP75D –IRS is auditing your tax return and needs documentation to verify the
income and withholding you reported on your return. This may affect your eligibility for the Earned Income Credit, dependent exemptions, and other refundable credits that you claimed. IRS is holding your refund pending the results of the audit.
o CP76 –IRS is 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 that IRS is required to collect.
o CP80 –IRS has credited payments to your account and has not received your tax return.
o CP080 –IRS has credited payments to your account and has not received your tax return.
o CP81 –IRS has not received your tax return and the statute of limitations to claim a refund or credit for that tax year is about to expire.
o CP081 –IRS has not received your tax return and the statute of limitations to claim a refund or credit for that tax year is about to expire.
o CP88 –IRS is holding your refund because you have not filed one or more tax returns and they believe you will owe tax.
o CP90C –We levied you for unpaid taxes. You have the right to a Collection Due Process Hearing.
o CP91 –Final Notice before Levy on Social Security Benefits.
o CP102 –IRS made changes to your return because they believe there is a miscalculation and that you will owe tax because of these changes.
o CP112 –IRS made changes to your return because they believe there is a miscalculation and as a result you are due a refund.
o CP120 –You need to send IRS documentation of your tax-exempt status.
o 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.
o CP130 –Your tax return filing requirements may have changed. You may no longer need to pay the Alternative Minimum Tax.
o CP142 –IRS sent you this return because you filed your information return late. o CP143 –IRS accepted your explanation for filling your information return late.
IRS will continue processing your return. o CP152 –IRS has received your return.
o CP152A –IRS received your form 8033-CP, Return for Credit Payments to issuers of qualified Bonds and provides an explanation for the reduced credit payment amount.
o CP153 –IRS cannot provide you with your refund through a direct deposit, so they are sending you a refund check or credit payment by mail.
o CP156 –IRS received your Form 990-T, Exempt organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums. o CP160 –You received this notice to remind you of the amount you owe in tax
penalty and interest.
o CP163 –You received this notice to remind you of the money you owe from your tax return.
o CP166 –IRS is unable to process your monthly payment because there were insufficient funds in your bank account.
o CP171 –You received this notice to remind you of the amount you owe in tax, penalty and interest.
o CP178 –Your tax return filing requirements may have changed and you may no longer owe excise tax.
o CP180/CP191 –IRS sent you this notice because your tax return is missing a schedule or form.
o CP187 –You received this notice to reminding you of the amount you owe in tax, penalty and interest.
o CP188 –IRS is holding your refund until they determine you owe no other taxes. o CP231 –Your refund or credit payment was returned to IRS and IRS needs you
to update your current address.
o CP237 –IRS sent you a replacement refund check. o CP237A –Call IRS to request your refund check.
o 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.
o CP255 –IRS needs information to complete the termination of your private foundation status.
o CP259 –IRS sent you this notice because their records indicate you did not file the required business tax return identified in the notice.
o CP259A –IRS sent you this notice because their records indicate you did not file a required Form 990/990EZ, Return of Organization Exempt from Income Tax. o CP259B –IRS sent you this notice because their records indicate you did not file
o CP259C –IRS sent you this notice because their records indicate you are
presumed to be a private foundation and you did not file a required Form 990-PF, Return of Private Foundation or Section 4947 9a0910 Nonexempt Charitable Trust Treated as a Private Foundation.
o CP259D –IRS sent you this notice because their records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return. o CP259E –IRS sent you this notice because their records indicate you did not file
a required Form 990-N, e-postcard.
o CP259F –IRS sent you this notice because their records indicate you did not file a required Form 5227, Split-Interest Trust Information Return.
o CP259G –IRS sent you this notice because their records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political
Organizations.
o CP259H –IRS sent you this notice because their records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt Form Income Tax.
o CP261 –Notice is the approval notice for Form 2553, Election by a Small Business Corporation.
o CP267A –You received this notice because you’ve overpaid the Branded Prescription Drug Fee.
o CP268 –IRS made changes to your return because they believe there is a miscalculation on your return. IRS normally charges a Federal Tax Deposit penalty when this happens. IRS decided not to do so this time.
o CP276A –IRS did not receive the correctly completed tax liability schedule. IRS normally charges a Federal Tax Deposit penalty when this happens. IRS
decided not to do so this time.
o CP282 –You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form 1065-B, and U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.
o CP283C –IRS charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual registration Statement Identifying Separated Participants with Deferred Vested Benefits.
o CP284 –IRS approved your Form 1128, Application to Adopt, Change or Retain a Tax Year.
o CP286 –IRS sent you this notice when they approved Form 8719, Election to Have a Tax Year Other Than a Required Tax Year.
o CP288 –IRS accepted your election to be treated as a Qualified Subchapter S Trust (QSST).
o CP290 –IRS is approving your Electing Small Business Trust (ESBT) election. o CP291 – IRS is revoking your Electing Small Business Trust (ESBT) election. o CP292 –IRS is revoking your Qualified Subchapter S Trust (QSST) election o CP295 –IRS charged you a penalty on your Form 5500.
o CP295A –IRS charged you a penalty on your Form 5500.
o CP297 – Final Notice – Notice of intent to Levy and Notice of Your Right to a Hearing.
o CP297A – Notice of Levy and Notice of Your right to a Hearing.
o CP297C –IRS levied you for unpaid taxes. You have the right to a Collection Due Process hearing.
o CP298 –Final Notice before Levy on Social Security Benefits.
o CP299 –Your organization may be required to file an annual electronic notice 9e-postcard), Form 990-N.
o CP503 –IRS has not heard from you and you still have a balance due on one of your tax accounts.
o 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.
o 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.
o CP515I –This is a reminder notice that IRS still has no record that you filed your prior tax return or returns.
o CP515B –You received this reminder notice because IRS records indicate you did not file a business tax return.
o CP516 –This is a reminder notice that IRS still has no record that you filed your prior tax return or returns.
o CP518l –This is a final reminder notice that IRS still has no record that you filed your prior tax return or returns.
o CP518B – This is a final reminder notice that IRS still indicates you have not filed a business tax return.
o CP521 –This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.
o CP523 –This notice informs you that IRS intends to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement. o CP565 –IRS gave you an individual Taxpayer Identification Number (ITIN)
o CP566 –IRS needs more information to process your application for an individual Taxpayer Identification Number (ITIN). You may have sent IRS an incomplete form or the wrong documents.
o CP567 –IRS rejected your application for an individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. IRS may not have received a reply when they asked for more
o CP2000 –The income and/or payment information IRS has on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in you tax, or may not change at all.
o CP2005 –IRS accepted the information you sent them. IRS is not going to change your tax return. IRS closed their review of it.
o CP2006 –IRS received your information and will look at it and let you know what they are going to do.
o CP2030 –IRS is proposing changes in income, credits and other deductions reported on your U.S. Corporation Income Tax Return. IRS compared your information with items reported to them by banks, businesses and other payers. o CP2057 –You need to file an amended return. IRS has received information not
reported on your tax return.
o CP2501 –You need to contact IRS. They have received information not reported on your tax return.
o CP2531 –Your tax return does not match the information IRS has on file. o CP2566R –IRS previously sent you a CP63 notice informing you IRS was
holding your refund until they received one or more unfiled tax returns. Because they received no reply to their previous note they have calculated your tax, penalty and interest based on wages and other income reported to them by employers, financial institutions and others.
o CP3219A –IRS received information that is different from what you reported on your tax return. This may result in an increase or decrease to your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court.
o CP3219B –This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.
