IRS Notices and Letters Explained
What each IRS notice means, why you got it, how to respond and by when. Plain-English guides to CP2000, CP14, CP504, audit letters and more.
An IRS notice is not a reason to panic, and it is not something to ignore. Most notices explain a change the IRS made, ask a question, or tell you about a balance. Many can be resolved with a short reply, a payment or a correction, but each one has a response date, and missing it can cost you appeal rights and add penalties and interest.
Every notice has a code in the top right corner, such as CP2000 or Letter 525, and a notice date, a tax year and a response-by date. Find the code in the list below for a plain-English explanation of what it means, what to check, what to do and what mistakes to avoid. If you are not sure which notice you have, start with how to read an IRS notice and the notice-by-number lookup table.
Be careful with letters that demand immediate payment by gift card, wire or cryptocurrency, or that arrive by text or email. The IRS first contacts people by mail, and our guide on whether an IRS letter is real shows how to check.
We can review any notice for you and, with a signed power of attorney, respond to the IRS on your behalf. See IRS representation.
Start here
How to read any IRS letter, how long you have to respond and how to tell a real notice from a scam.
How to Read an IRS Notice or Letter
Where to find the notice number, tax year, amounts and response date, and what to do first.
Read moreIRS Notice Response Deadlines
Which IRS notices carry 10 to 90 day windows, and why the date printed on your notice rules.
Read moreIs This IRS Letter Real? How to Spot Scams and Phishing
Checks for confirming an IRS letter is genuine, what the IRS never does, and how to report scams.
Read moreIRS Notices by Number
A lookup table of common IRS CP notices and letters with one-line meanings and links.
Read moreBalance due and payment reminders
Notices about money the IRS says you owe.
CP14 Notice: You Owe Money to the IRS
What a CP14 balance-due notice means, how to pay or dispute it, and what happens next.
Read moreCP501 Notice: Reminder of an Unpaid IRS Balance
What the CP501 reminder means, your payment and appeal options, and how it differs from CP14 and CP503.
Read moreCP503 Notice: Second Reminder of an Unpaid IRS Balance
What the CP503 second reminder means, the lien warning, and how to act before collection steps.
Read moreCP71 Notice: Unpaid Balance and Passport Warning
What the CP71 reminder says about unpaid balances, refund offsets and passports, and how to respond.
Read moreCP49 Notice: IRS Used Your Refund to Pay a Tax Debt
Why the IRS applied your refund to a debt, what to verify, and injured spouse and payment options.
Read moreChanges to your return
The IRS corrected or adjusted something on your return or account.
CP2000 Notice: Proposed Changes to Your Tax Return
What a CP2000 proposes, how to agree or disagree within the response window, and what comes next.
Read moreCP3219A Notice of Deficiency (90-Day Letter)
What a notice of deficiency means, the 90 and 150 day Tax Court deadlines, and how to respond.
Read moreCP11 Notice: IRS Corrected Your Return and You Owe
What a CP11 correction notice means, how to dispute it before the date shown, and how to pay.
Read moreCP12 Notice: IRS Changed Your Return and Your Refund
What a CP12 correction notice means for your refund, and when and how to dispute it.
Read moreCP22A Notice: IRS Changed Your Return and You Owe
What a CP22A means after the IRS changes your return, with options to pay, dispute or amend.
Read moreCP23 Notice: Estimated Tax Payments Do Not Match IRS Records
Why the IRS changed your estimated tax payments, how to reconcile them, and how to pay or dispute.
Read moreCP24 Notice: Estimated Tax Payments Changed and You Have a Credit
Why the IRS changed your estimated tax payments in your favor, what to verify, and what to do.
Read moreAudits and proposed adjustments
The IRS is questioning your return or proposing more tax.
IRS Letter 525: 30-Day Letter After an Audit
What Letter 525 proposes after an audit, the 30-day window, and how to agree, disagree or appeal.
Read moreIRS Letter 692: Request for Consideration of Additional Findings
What Letter 692 means, the short protest window listed by IRS Appeals, and how to respond to adjustments.
Read moreIRS Letter 566: Your Return Was Selected for Audit
What a Letter 566 audit notice asks for, how to assemble your documents, and what follows your reply.
Read moreCP05 and CP05A Notices: IRS Is Reviewing Your Return
Why the IRS holds your refund under CP05 or CP05A, how long to wait, and what to send.
Read moreCollection, liens and levies
Final notices and your right to a hearing.
CP504 Notice: IRS Notice of Intent to Levy
What the CP504 notice of intent to levy means, what the IRS may take, and how to respond.
Read moreCP90 and CP297 Notices: Final Notice of Intent to Levy
What CP90 and CP297 final levy notices mean, the 30-day CDP hearing window, and your options.
Read moreLT11 and Letter 1058: Final Notice Before IRS Levy
What the LT11 and Letter 1058 final notices mean, the 30-day hearing window, and your payment options.
Read moreIRS Letter 3172: Notice of Federal Tax Lien Filing and Your Right to a Hearing
What Letter 3172 means after a federal tax lien filing, the CDP hearing deadline, and lien relief.
Read moreCP523 Notice: Default on Your IRS Installment Agreement
What a CP523 default notice means for your installment agreement, the 30-day window, and how to reinstate.
Read moreCP59, CP515 and CP518 Notices: IRS Says You Have Not Filed
What the IRS no-record-of-return notices mean, how to answer with Form 15103, and why to file.
Read moreIdentity and verification
The IRS needs to confirm that you filed the return.
IRS Letter 5071C and CP5071: Verify Your Identity Online
Why the IRS holds your return under Letter 5071C or CP5071, and how to verify your identity.
Read moreIRS Letters 4883C and 5747C: Identity Check by Phone or In Person
What Letters 4883C and 5747C ask for, and how to verify your identity by phone or in person.
Read moreCP566 Notice: IRS Needs More Information for Your ITIN Application
What a CP566 ITIN notice asks for, the 45-day reply window, and what happens to your application.
Read moreCredits and refunds
Questions about credits, dependents or a refund.
CP75 Notice: IRS Audit of Credits and Filing Status
What a CP75 audit notice asks for, which forms and records to send, and what happens next.
Read moreCP87A Notice: Another Return Claims Your Dependent
What a CP87A means when two returns claim one dependent, and how to check, amend or report misuse.
Read moreIRS Letter 6419 and Letter 6475: 2021 Credit and Payment Records
What Letters 6419 and 6475 report about 2021 payments, why you should keep them, and when they matter.
Read moreBusiness notices
Employment tax, partnership, S corporation and corporate notices.
CP161 Notice: Business Balance Due
What a CP161 balance-due notice means, why to check it within 10 days, and how to respond.
Read moreCP136 Notice: Your Form 941 Deposit Schedule May Change
What a CP136 deposit schedule notice means, how the lookback period works, and what employers should check.
Read moreCP259 Notice: Your Business Has Not Filed a Required Return
What a CP259 missing business return notice means, and how to file, respond or show none is due.
Read moreCP162 Notices: Penalty on a Partnership or S Corporation Return
How CP162, CP162A, CP162B and CP162C penalties work for partnerships and S corporations, and how to seek relief.
Read moreCP262 and CP265 Notices: S Corporation Election Revoked or Terminated
What CP262 and CP265 mean when S corporation status ends, the switch to Form 1120, and your options.
Read moreCP2100 and CP2100A Notices: Missing or Incorrect Payee TINs
What CP2100 and CP2100A mean for 1099 payers, and how to handle B notices and backup withholding.
Read moreIRS Letter 1153: Proposed Trust Fund Recovery Penalty
What Letter 1153 means when the IRS proposes a personal trust fund recovery penalty, and the 60-day appeal.
Read moreCP575 Notice: Your Employer Identification Number Confirmation
What the CP575 EIN confirmation is, why to keep it, and how to get a copy.
Read moreReceived an IRS notice?
Do not ignore it. We can review it, explain your options and help you respond before the deadline.