IRS Notices and Letters

Content provided for general information. Always talk to your tax advisor before making important decisions.

I may receive a referral fee if you use linked products or services.

Get a notice or letter in the mail from the IRS? Here’s how you can handle it. To learn more about your specific letter or notice, check the list of notices and letters at the bottom of this post.

How to Understand Your IRS Notice or Letter

  • Notices are in the format CP####. The number is located in the top right corner of the document.
  • Letters are in the format Letter ### or LTR ###. The number is located in either the top or bottom right corner of the document.

You may also be able to find additional information by looking up the code on your tax transcript.

Why is the IRS sending me a letter?

Each IRS notice has a title and should contain a summary of the problem identified. Read through the notice once to see if you understand it.

There is also an identifier in the top corner of the notice that is either “CP” followed by a number or “Letter” followed by a number. Examples: CP2000 or Letter 531. You can scroll down to see a list of IRS notices and letters or use the search function.

Hint: Most IRS letters come by regular mail. A certified IRS letter usually means a very serious issue or you didn’t respond to previous letters.

What does CP stand for in IRS notices?

CP stands for Computer Paragraph. Most CP notices are entirely or mostly automatically generated by computers that check tax returns for possible errors.

Additional Information to Look for in IRS Notices and Letters

There are a few more things to look for at the top of your notice.

  • Tax Year: This is the year in question. The IRS can go back three years in normal circumstances and sometimes longer. The year is the year the tax return covered not when it was filed. (E.g., your tax return you filed in April 2018 for calendar year 2017 is for Tax Year 2017).
  • Notice Date: This is the date the clock starts running if you have X days to respond. If you were out of town or didn’t receive the notice on time, immediately call either your tax professional or the IRS directly.
  • Social Security Number: Double check this to verify that the notice was intended for you. This is especially important if you have a family member with a similar name.

If the IRS is claiming that you owe money, it will show the tax owed, the penalty due, and the interest owed on those amounts. If you don’t pay by the due date listed, penalties and interest may keep increasing. You have the right to dispute these amounts if you disagree.

The IRS may also include a more detailed explanation of why they are claiming you owe money. This may reference specific line items on your tax return as well as W-2s, 1099s, or other documents the IRS received from third parties.

Avoiding an IRS Scam Letter

IRS notices come on official IRS letterhead and follow a standard format. The good news is that most fakes don’t successfully duplicate the appearance of a real IRS notice.

You can verify a notice by calling the IRS at the phone number listed on their website that applies to your filing type. Don’t call the number on the notice unless you confirmed on the IRS website that it actually belongs to the IRS.

The IRS always sends notices by mail not by email. The IRS will also never call you if they haven’t sent you mail first.

Can you view IRS notices or letters online?

The IRS is starting to make some notices and letters available online. If you receive a notice or letter that you can view online, the IRS will include instructions for how to access it in your online account.

If you receive a notice or letter that isn’t available online, you can try these additional sources of information.

Notices About Refunds

If you got an IRS notice saying your tax refund was delayed or adjusted, you can check the status of your refund using the IRS  Where’s My Refund? tool. This tool only shows the amount of your refund and the date you should expect it. It does not show any information about why your refund may have been adjusted.

IRS Online Account

The IRS also offers online accounts. This gives every taxpayer a place to look up their tax history just like you can look up your banking information in an online banking account.

The IRS does have identity verification measures in place. In some cases, you won’t be able to activate your online account without having a form mailed to you. This could take several weeks.

Your online account shows the following information.

  • Amount you owe. If you didn’t pay when you filed or got a notice saying you owe taxes, you can view what you owe online. The online amount may include additional interest and penalties since it’s a more up-to-date amount.
  • Payment history. You can also see a list of all of your payments. If you have a payment missing, contact the IRS to request a trace.
  • Tax transcripts or tax records. You can also see detailed information about your tax history. This includes the information you include on your tax return, third-party information like W-2s and 1099s, and adjustments to your tax return such as IRS notices.
  • Copies of some IRS notices and letters (new). This is a new featured offered by the IRS. Some, but not all, notices and letters are now available in your online account.

Does your online account always have the latest information?

Your online account doesn’t always have the latest information. The IRS actually uses several different computer systems. It often takes as long as 4-6 weeks for information to update across the IRS systems.

If you recently made a payment, it may not show up yet. If you just got an IRS notice, the adjustments may also take some time to show up in your account. In addition, many notices and letters are only proposed adjustments, so the IRS won’t make changes to your account until you’ve had time to respond.

How can you get a copy of a lost IRS notice or letter?

If you received a notice or letter that isn’t available in your online account or you can’t access your online account, you will need to call the IRS.

What should you do if the IRS sent your notice or letter to your old address?

If you found out the IRS has been trying to contact you but used your old mailing address, the first step is getting a copy of what they sent you. You can try your online account or call them.

You may have additional interest and penalties if you owe money. Interest and penalties start when your tax payment was not when you get your IRS notice or letter.

Generally, the IRS won’t waive interest or penalties because they didn’t have your current address. The IRS requires taxpayers to file Form 8822 Change of Address when they move.

Many people just start using their new address the next time they file a tax return. The IRS will update your address at that time, but that could be months after you moved and possibly longer than you had mail forwarding.

Should you agree with the IRS?

If you’ve received a notice or letter from the IRS, it may have a proposed adjustment to your tax return and/or an amount of interest, taxes, and penalties the IRS is requesting that you pay. If you agree that the IRS is correct or the adjustment is so small it isn’t worth fighting, you can simply follow the instructions to pay to resolve the matter.

For example, you might have forgotten to include a 1099 and know you do owe additional tax. Or, you might decide a proposed $50 adjustment isn’t worth fighting even if you aren’t sure if the IRS is right.

If you agree that the IRS is right but you can’t afford to pay, you can explore your payment options such as a payment plan.

Advantages of Agreeing with the IRS

  • Resolve your tax problem without further back and forth with the IRS.
  • Avoid having to pay an Enrolled Agent or other tax professional to represent you.

Disadvantages of Agreeing with the IRS

  • You may end up paying money you didn’t actually owe.
  • It may increase your chances of being audited on the same issue in the future.
  • You may lose eligibility for or have difficulty obtaining tax relief that requires a clean tax record such as penalty relief or an installment agreement.

Can you handle this on your own?

If you agree with the IRS, it’s as simple as checking a box, signing a form, and writing a check. The real question is whether you should agree with the IRS in the first place. If the dollar amount in question is high, the tax issue is complex, or you’re worried about future consequences, you should talk to a tax professional.

What do you do if you disagree with the IRS?

If the IRS tells you that you owe additional taxes, penalties, and interest, you have the right to tell them no. Of course, you’ll need to tell them exactly why they’re wrong.

When the IRS assesses additional tax, it gives you two options. You can either agree and pay, or you can disagree and explain why. You may need to provide additional documents supporting your position or cite the portion of the tax code you’re relying on.

Advantages of Disagreeing with the IRS

  • Avoid paying the IRS money you don’t owe.
  • Decrease the chances of being audited on the same issue in the future.
  • Keep a clean tax record in case you need tax relief in the future.

Disadvantages of Disagreeing with the IRS

  • Spending time and money fighting them.
  • There’s no guarantee you will win, and in most cases, there’s no negotiating. (But the IRS wants to get things right, so if you can convince them to agree, they won’t keep fighting.)

Can you handle this on your own?

You can respond to the IRS on your own, but you may not want to. The resolution can range from sending them a single misplaced form to sending boxes of documents along with a complex argument based on tax law. You may also not be sure exactly what you need to do and when. Except for the most basic errors involving very small dollar amounts, you’ll probably at least want to chat with a tax professional before you do anything.

You may also want to check out Explanation Example Letters to the IRS.

Can you find new deductions and credits to reduce what you owe?

Even if the IRS tells you your tax return was wrong and you agree that it’s wrong, you may not have to pay the full amount that they requested. In some cases, you may even be able to get a refund.

If you made a mistake on your income, there’s also a chance you made a mistake on your deductions and credits. For example, you might have forgotten to report the 1099 income from your side job but also didn’t include the business expenses. When you get a letter asking for tax on that income, you can say “hang on, I did have that income, but not all of it is taxable because I also had these deductions.”

Advantages of Finding New Deductions and Credits

  • Offset the additional amount the IRS says you owe.
  • If the deduction or credit is greater than the additional tax, you may even get a refund instead of owing more money.

Disadvantages of Finding New Deductions and Credits

  • The IRS may take a closer look than normal if they’re already looking at your tax return. (But this shouldn’t be a problem for legitimate deductions and credits you kept proof of.)
  • You may need to file an amended return.

List of IRS Notices

  • 1444, 1444-A, 1444-B: Information about your COVID-19 Economic Impact Payment.
  • 1445: Tax Help in Other Languages
  • 1450: Your Identity Protection Personal Identification Number (not a tax lien or related to Publication 1450)
  • CP01: We received the information that you provided and have verified your claim of identity theft.
  • CP01A: How to use your Identity Protection Personal Identification Number
  • CP01B: Contact the IRS to verify your identity
  • CP01C: Notice of possible identity theft
  • CP01E: Someone else may have used your Social Security Number
  • CP01H: Tax returned filed for someone the Social Security Administration said died
  • CP02H: You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of a hurricane.
  • CP01S: We received your Form 14039 or similar statement for your identity theft claim.
  • CP03C: You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.
  • CP04: Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for a tax deferment.
  • CP05: We sent you this notice because we’re reviewing your tax return to verify income, deductions, credits, etc. We’re holding your return until we finish our review.
  • CP05A: We are examining your return and need documentation.
  • CP05B: We can’t determine if the income reported on the tax return matches the income reported to use by payers.
  • CP06: We’re audting your tax return and need documentation from you to verify the Premium Tax Credit (PTC) that you claimed. We are holding all or part of your refund.
  • CP06A: We’re audting your tax return and need documentation from you to verify the Premium Tax Credit (PTC) that you claimed.
  • CP07: We received your tax return and are holding your refund until we complete a more thorough review ofo the benefits you claimed under a treaty and/or the deductions claimed on Schedule A.
  • CP08: You may qualify for the Additional Child Tax Credit and be entitled to some additional money.
  • CP09: You may be eligible for the Earned Income Credit but didn’t claim it
  • CP10: Changes to your return that reduced the amount applied to next year’s estimated taxes.
  • CP10A: Changes to your Earned Income Credit that reduced the amount applied to next year’s estimated taxes.
  • CP11: Changes to your return that result in a balance due.
  • CP11A: Changes to your Earned Income Credit that result in a balance due.
  • CP12: Changes to your return resulting in a change in your refund.
  • CP12A: We made changes to correct the Earned Income Credit claimed on your tax return.
  • CP12E: We made changes to correct a miscalculation on your return.
  • CP12F: We made changes to correct a miscalculation on your return.
  • CP12M: We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
  • CP12R: We made changes to the computation of the Rebate Recovery Credit on your return.
  • CP13: Changes to your return that do not change what you owe.
  • CP13A: Changes to your Earned Income Credit that do not change what you owe.
  • CP13M: We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
  • CP13R: We made changes to your return involving the Recovery Rebate Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
  • CP14: You owe money on unpaid taxes, penalties, and/or interest.
  • CP14A: You owe money on unpaid taxes, penalties, and/or interest.
  • CP14B: You owe money on unpaid taxes, penalties, and/or interest.
  • CP14C: You owe money on unpaid taxes, penalties, and/or interest.
  • CP14D: You owe money on unpaid taxes, penalties, and/or interest.
  • CP14E: You owe money on unpaid taxes, penalties, and/or interest.
  • CP14H: You owe money on unpaid taxes, penalties, and/or interest.
  • CP14I: You owe money on unpaid taxes, penalties, and/or interest.
  • CP15B: We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.
  • CP15H: Your shared responsibility payment (SRP) assessment is due to a recalculation based on changes to your income tax liability. Your examination results are addressed in a separate correspondence.
  • CP16: Changes to your tax return that resulted in a refund that will be applied towards other tax debts.
  • CP18: We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.
  • CP19: We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.
  • CP20: We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.
  • CP21A: The IRS made the changes you requested. You owe money.
  • CP21B: The IRS made the changes you requested. You’ll receive a refund.
  • CP21C: The IRS made the changes you requested. There is no change to what you owe. Your account balance for this year and tax form is $0.
  • CP21E: The IRS made changes as a result of your audit. You owe money.
  • CP21H: The IRS made the changes you requested. This changed your shared responsibility payment for not purchasing minimum essential health coverage.
  • CP21I: The IRS made changes to your tax return as a result of a previous notice for Individual Retirement Account (IRA) taxes. You owe money.
  • CP22A: The IRS made the changes you requested. You owe money.
  • CP22E: The IRS made changes as a result of your audit. You owe money.
  • CP22H: The IRS made the changes you requested. This changed your shared responsibility payment for not purchasing minimum essential health coverage.
  • CP22I: The IRS made changes to your tax return as a result of a previous notice for Individual Retirement Account (IRA) taxes. You owe money.
  • CP23: You reported more estimated taxes than you actually paid and owe money.
  • CP24: We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.
  • CP24E: We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.
  • CP25: We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
  • CP27: We’ve sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn’t claim it on your tax return.
  • CP30: We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.
  • CP30A: We reduced or removed the penalty for underpayment of estimated tax reported on your tax return.
  • CP32: We sent you a replacement refund check.
  • CP32A: Call the IRS to request your refund check.
  • CP39: We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.
  • CP42: The amount of your refund has changed because we used it to pay your spouse’s past due tax debt.
  • CP44: There is a delay processing your refund because you may owe other federal taxes.
  • CP45: The IRS could not apply your overpayment to your estimated tax as requested.
  • CP49: Your refund was applied to a tax debt from a different year.
  • CP51A: We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.
  • CP51B: We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.
  • CP51C: We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.
  • CP52: We are informing the taxpayer a correction has been made to self-employment taxes claimed on Schedule SE, Form 1040.
  • CP53: We can’t provide your refund through direct deposit, so we’re sending you a refund check by mail.
  • CP53A: We tried to direct deposit your refund, but the financial institution couldn’t process it.  We are researching your account, but it will take 8 to 10 weeks to reissue your refund.
  • CP53B: We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.
  • CP53C: We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.
  • CP53D: We can’t direct deposit your refund because we limit the number of direct deposit refunds to the same bank account or on the same pre-paid debit card.
  • CP54B: You must provide additional information to receive your refund because your tax return shows a different name or tax identification number than the IRS has for your account.
  • CP54E: You must provide additional information because your tax return shows a different name or tax identification number than the IRS has for your account. The IRS can’t process your estimated tax payments until you do.
  • CP54G: You must provide additional information because your tax return shows a different name or tax identification number than the IRS has for your account.
  • CP54Q: The IRS previously sent you one of the above CP54_ notices and you haven’t responded.
  • CP57: We send a CP 57 to inform the recipient that we’re assessing a penalty for insufficient funds on their account.
  • CP59: First notice that you did not file a tax return.
  • CP60: We removed a payment erroneously applied to your account.
  • CP62: We applied a payment to your account.
  • CP63: We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.
  • CP71: You received this notice to remind you of the amount you owe in tax, penalty and interest.
  • CP71A: You received this notice to remind you of the amount you owe in tax, penalty and interest.
  • CP71C: You received this notice to remind you of the amount you owe in tax, penalty and interest.
  • CP71D: You received this notice to remind you of the amount you owe in tax, penalty and interest.
  • CP71H: You received this notice to remind you of the amount you owe in tax, penalty and interest.
  • 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.
  • CP74: You are recertified for EITC. You don’t have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You’ll receive your EIC refund within 6 weeks as long as you don’t owe other tax or debts we’re required to collect.
  • CP75: You need to send supporting documentation
  • CP75A: You need to send us supporting documentation
  • CP75C: You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year.
  • CP75D: We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.
  • CP76: We are 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 we are required to collect.
  • CP77: We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.
  • CP79: You must prove your eligibility before you can take certain tax credits in the future.
  • CP79A: You are banned from claiming certain credits for two years.
  • CP79B: We denied all or part of the Earned Income Credit (EIC) you claimed on your individual income tax return. We determined you made a fraudulent EIC claim. For this reason, the law does not allow you to claim the EIC for the next 10 years.
  • CP80: The IRS received a payment but didn’t receive your tax return.
  • CP81: We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.
  • CP87A: We sent you this notice because we received a tax return from another taxpayer claiming a dependent or qualifying child with the same social security number as a dependent or qualifying child listed on your tax return. The last four digits of the social security number for each dependent or qualifying child we’re concerned about is shown on the notice for your review.
  • CP87B: We sent you this notice because you claimed an exemption for yourself and someone else also claimed you as a dependent exemption for the same tax year on another tax return. You can’t claim an exemption for yourself if someone else is entitled to take an exemption for you as his or her dependent.
  • CP87C: We sent you this notice because you claimed a dependent on your tax return with reported gross income for more than the amount of the exemption deduction. Someone else also claimed this dependent with the same social security number on another tax return. You can’t claim someone whose gross income exceeds the deduction amount for a dependent exemption unless that person is permanently and totally disabled at some time during the tax year and his or her income is from services performed at a sheltered workshop.
  • CP87D: We sent you this notice because our records show you claimed someone as a dependent on your tax return who also filed a tax return with his or her spouse. Generally, you can’t claim someone as a dependent who files a married filing joint tax return. In addition, someone who files a joint tax return usually doesn’t fit the definition of a “qualifying child” for the earned income credit.
  • CP88: We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.
  • CP90: The IRS intends to levy your assets for unpaid taxes.
  • CP90C: We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.
  • CP91: The IRS intends to levy up to 15% of your Social Security benefits for unpaid taxes.
  • CP92: We levied your state tax refund for unpaid taxes. You have the right to a Collection Due Process hearing.
  • CP94: This notice is to inform you that a restitution-based assessment was made under Internal Revenue Code Section 6201(a)(4) in accordance with the court’s restitution order. The amount due is based on the amount of restitution you were ordered to pay, as well as any other penalties and interest reflected on the billing summary.
  • CP140: The IRS assigned your debt to a private debt collector.
  • CP161: You have an unpaid balance due.
  • CP162: The IRS charged you a penalty because you mailed your tax return when you’re required to file electronically.
  • CP224: You may qualify as a personal service corporation
  • CP297: The IRS intends to levy your assets for unpaid taxes.
  • CP298: The IRS intends to levy up to 15% of your Social Security benefits for unpaid taxes.
  • CP301: We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.
  • CP501: You have an unpaid balance due (reminder).
  • CP501H: You have a balance due (money you owe the IRS) on your shared responsibility payment account.
  • CP503: You have an unpaid balance due (second reminder).
  • CP503H: You have an unpaid balance due from the Shared Responsibility Payment (second reminder).
  • CP504: You have an unpaid balance due, and the IRS intends to levy your property if you don’t pay immediately.
  • CP515I: This is a reminder notice that we still have no record that you filed your prior tax return or returns.
  • CP516: This is a reminder notice that we still have no record that you filed your prior tax return or returns.
  • CP518I: This is a final reminder notice that we still have no record that you filed your prior tax return(s).
  • CP521: This notice is to remind you that you have an IRS installment agreement payment due. Please send your payment immediately.
  • CP523: You defaulted on your installment agreement, and the IRS intends to levy your assets.
  • CP523H: This notice informs you of our intent to terminate your installment agreement.
  • CP547: We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.
  • CP560A: Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). We assigned your child an ATIN.
  • CP560B: Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). We approved your request for a one-year extension.
  • CP561A: Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). The extension for your child’s ATIN expires in 3 months.
  • CP561B: Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). The extension for your child’s ATIN expires in 3 months.
  • CP561C: Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). Your child’s ATIN expired.
  • CP562A: Important Information about your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions. Your application was incomplete and we need more information to process your request for an ATIN.
  • CP562C: We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and we need additional information in order to process it.
  • CP563: We gave you an Individual Taxpayer Identification Number (ITIN).
  • CP565: We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.
  • CP566: We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.
  • CP567: We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.
  • CP575: Confirmation that the IRS has issued your new Employer Identification Number.
  • CP2000: The information on your tax return doesn’t match the information the IRS received from 3rd parties.
  • CP2005: We accepted the information you sent us. We’re not going to change your tax return. We’ve closed our review of it.
  • CP2006: We received your information. We’ll look at it and let you know what we’re going to do.
  • CP2057: You need to file an amended return. We’ve received information not reported on your tax return.
  • CP2501: You need to contact us. We’ve received information not reported on your tax return.
  • CP2566: We didn’t receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.
  • CP2566R: We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.
  • CP3291A: We’ve received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court.
  • CP3291N: We didn’t receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.

List of IRS Letters

  • Letter 11: Final notice that the IRS intends to levy your assets and your rights to a hearing.
  • Letter 12C: The IRS needs more information before it can process your tax return.
  • Letter 14: We show you have past due taxes and we’ve been unable to reach you. Call us immediately.
  • Letter 16: We may take enforcement action to collect taxes you owe because you have not responded to previous notices we sent you on this matter. We need to hear from you about your overdue taxes or tax returns.
  • Letter 89C: You need to file an amended tax return.
  • Letter 96C: Response to your Economic Impact Payment inquiry
  • Letter 525: Proposed adjustments to your tax return after an examination/audit.
  • Letter 531: The IRS has adjusted your return, and you owe additional tax unless you appeal to the Tax Court.
  • Letter 692: Request for Consideration of Additional Findings: Letter 692 is the IRS’s initial decision in an audit or examination. It’s based on the information the IRS already has and any information you provided during the audit or examination.
  • Letter 2645C: The IRS received your correspondence and is still processing it.
  • Letter 4464C: IRS Integrity and Verification Operations Review for accuracy (no action needed at this time unless you didn’t file the tax return). Often triggered by large changes to your income or tax refund from previous years.
  • Letterr 6419: 2021 Total Advanced Child Tax Credit (AdvCTC) Payments
  • Letter 6475: Your 2021 Economic Impact Payment(s)

Thanks for reading.

If you found this post useful, please help others find it by sharing on social or linking from your blog.

Get monthly tips and tax reminders in your inbox.

4 thoughts on “IRS Notices and Letters”

  1. I would like a copy of any letters sent to me after my 2016 taxes were filed. My refund was 10023 and I don’t see where they ever refunded or credited against a balance owed.

    Reply
    • You can check your balance history by going to the IRS website and requesting your account transcript for each year. You can request copies of previous letters by calling the IRS.

      Reply
  2. I RECIEVED A LETTER 89C I TRIED CALLING 1-800-829-0922 BUT CANNOT GET TO TALK TO SOMEONE. I WENT ON IRS.GOV/LETTERS AND LTR89C CANNOT BE FOUND. I WOULD LIKE TO TALK TO SOMEONE TO HELP ME WORK THE ISSUE. THIS WAS FOR TAX PERIOD DEC 31 2020. INQUIRY WAS DONWE MAY 17, 2021. THE REPLY TO: [removed] PLEASE HELP OR LET ME KNOW HOW TO GET HELP. MY NAME IS JOHN [removed] PHONE [removed]
    THANKYOU

    Reply

Leave a Comment

You can leave an anonymous question or comment below. All comments are public, so please don't include any sensitive information. If you need personalized advice, please talk to a tax advisor or other appropriate professional.