An IRS notice looks intimidating, but most of them follow the same layout and most can be handled calmly if you read them in the right order. This guide shows you how to read an IRS notice or letter, where the important details sit, and what to do before you pick up the phone.
Start with the notice number
The IRS identifies each notice by a code: a "CP" or "LT" number for computer-generated notices, or a "Letter" number for letters. You will find it in the upper right corner of the first page. The IRS lets you look up its explanation of a notice by that number, or by topic, on its notices and letters page. Our lookup table of notices by number links to plain-English pages for the most common ones.
Two notices that look alike can have very different consequences. A balance-due reminder and a final notice of intent to levy both ask for money, but only the second starts a short window to request a hearing.
The parts of a typical notice
| Part of the notice | What to look for |
|---|---|
| Notice date | The date the IRS issued the notice. Many deadlines count from this date. |
| Notice number | The CP, LT or Letter number, usually top right. |
| Tax year or period | The return the notice is about. A notice about 2023 can arrive in 2026. |
| Amount due or refund | Often shown in a bill summary, including tax, penalties and interest. |
| Response or pay-by date | The date by which you must pay, reply or request an appeal. |
| What we changed | On correction notices, a section listing each change to your return. |
| Where to find more information | The phone number or address to use for questions or disagreements. |
| Payment coupon or response form | A tear-off section to return with a payment or reply. |
Read it in this order
- Confirm it is about you. Check the name, the partial taxpayer number and the tax year.
- Find the notice number and read the heading. That is the IRS's own description of what it is asking.
- Look for dates. Note the notice date and the response or pay-by date, and put the latter on your calendar.
- Compare the figures with your return. The IRS suggests comparing the notice to the return you filed. If you agree with a change, you can note it on your own copy of the return. Do not send that copy to the IRS unless the notice tells you to.
- Check what it wants from you. Pay, reply, do nothing, or contact the IRS if you disagree.
- Gather proof before you respond. Examples include a copy of the front and back of a cancelled check, the confirmation number of an electronic payment, or documents that support an item on your return. The IRS says never to send originals.
Using your online account
Your IRS Online Account shows your balance, payment history, payment plans, transcripts and many digital notices, and lets you switch to paperless delivery for certain notices. If you are unsure whether a payment posted, look there first.
Common mistakes
- Missing the date. A late reply can cost you appeal rights. See our guide to IRS notice response deadlines.
- Paying the wrong year. Match the payment to the tax year on the notice, and include the stub if you mail a check.
- Sending original documents. Send copies.
- Assuming a notice is real or fake without checking. Read how to tell whether an IRS letter is real.
- Waiting for the problem to go away. Notices that go unanswered often lead to a bigger bill, more interest and penalties, or collection steps.
When to involve a CPA
Consider professional help for an audit, a large proposed change, a final notice before levy, a business account, or a year you cannot easily reconstruct. A CPA can read the notice with you, pull your tax transcripts, and, with a signed Form 2848 power of attorney, speak with the IRS for you.
How we can help
We can review a notice with you, work out whether the IRS or your return is correct, and prepare the response. If you authorize us on Form 2848, we can contact the IRS on your behalf. Learn more about our IRS representation services or contact us to start with a notice review.
Frequently asked questions
Do I have to respond to every IRS notice?
No. According to the IRS, you generally need to act if it asks for more information, if you owe money, or if you disagree with the notice. If you agree with a correction and nothing is owed, no reply may be needed. The notice itself will say what is required.
How long should I wait for the IRS to answer?
The IRS suggests allowing at least 30 days for a reply to correspondence you send. Some notices give their own waiting periods, such as 60 days for certain review notices, so read the notice.
Should I keep the notice after I resolve it?
Yes. Keep the notice, your reply and proof of payment with your tax records. The IRS recommends keeping records, including adjustment notices, for at least three years from the date you filed the return.
Official sources
- IRS: Understanding your IRS notice or letter
- IRS: Topic no. 651, Notices - what to do
- IRS: Got mail from the IRS? Don't toss it
- IRS: Online account for individuals
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.