Daniel Gray CPA Toronto
- Dec 20, 2017
- 29 min read

Table of IRS adjustment notices

There are many different kinds of adjustment notices that are sent by the IRS. Here is a table outlining them.

IRS Taxpayer Notice Codes with NOTICE NUMBER, DESCRIPTION & TOPIC

CP01

This CP01 notice is issued to taxpayers who are victims of identity theft and have verified their identity to the IRS. It informs the taxpayer that the account will be monitored for activity and the prevention of future fraudulent impact.

Identity Theft

CP01A

This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you.

Identity Theft

CP01B

This notice tells you the IRS needs more information from you to process your tax return accurately.

CP01F

This notice invites you to get an Identity Protection Personal Identification Number (IP PIN) and explains its purpose.

Identity Theft

CP01H

You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2014 for a 2014 tax return).

CP01S

We received your Form 14039 or similar statement for your identity theft claim. We’ll contact you when we finish processing your case or if we need additional information

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 Hurricane Katrina, Rita or Wilma.

Balance Due

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 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 refund until we finish our review.

CP05A

We are examining your return and we need documentation.

CP06

We’re auditing 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, pending the result of this audit, because of this discrepancy with your PTC.

CP06A

We’re auditing 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 of 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.

Additional Child Tax Credit

CP09

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.

CP10

We made a change(s) to your return because we believe there’s a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.

Change To Your Estimated Tax Credit Amount

CP10A

We made a change(s) to your return because we believe there’s a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.

Change To Your Estimated Tax Credit Amount

CP11

We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.

Balance Due

LT11

We haven’t received any payment from you for your overdue taxes. This letter is to advise you of our intent to seize your property or rights to property. You must contact us immediately.

ST11

No hemos recibido ningún pago de usted para sus impuestos atrasados. Esta carta es para informarle de nuestra intención de embargar sus propiedades o derechos a la propiedad. Usted debe comunicarse con nosotros inmediatamente.

CP11A

We made changes to your return because we believe there’s a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes.

Balance Due

CP11M

We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes.

Balance Due

CP12

We made changes to correct a miscalculation on your return.

CP12A

We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.

CP12E or 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

We made changes to your return because we believe there’s a miscalculation. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

CP13A

We made changes to your return because we found an error involving your Earned Income Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

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

We sent you this notice because you owe money on unpaid taxes.

CP14H

We sent you this notice because you owe money on an unpaid shared responsibility payment.

LT14

We show you have past due taxes and we’ve been unable to reach you. Call us immediately.

ST14

Nuestros registros indican que usted todavía adeuda impuestos morosos, y no hemos podido comunicarnos con usted. Llámenos inmediatamente.

CP14I

You owe taxes and penalties because you didn’t take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.

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

We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.

LT16

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.

ST16

Podemos empezar acciones de cobro para cobrarle el impuesto que adeuda, ya que usted no ha respondido a los avisos anteriores que le enviamos referentes a este asunto. Tenemos que saber de usted en cuanto a sus impuestos o declaraciones morosas.

CP18

We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.

LT18

We have not received a response from you to our previous requests for overdue tax returns.

ST18

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

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Balance Due

CP21B

We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice.

Refund

CP21C

We made the change(s) you requested to your tax return for the tax year specified on the notice. You’re not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero.

Even Balance

CP21E

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Balance Due

CP21H

We made the changes you requested to your tax return for the tax year on the notice, which also changed your shared responsibility payment.

Balance Due

CP21I

We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes.

Balance Due

CP22A

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Balance Due

CP22E

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Balance Due

CP22H

We made the changes you requested to your tax return for the tax year on the notice, which also changed your shared responsibility payment.

Balance Due

CP22I

We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes.

Balance Due

CP23

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 balance due because of these changes.

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.

LT24

We received your payment proposal to pay the tax you owe; however, we need more information about your financial situation.

ST24

Recibimos su propuesta de pago para pagar los impuestos que adeuda. Sin embargo, necesitamos más información acerca de su situación financiera.

CP24E

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.

LT26

You were previously asked information regarding the filing of your tax return for a specific tax period.

ST26

Antes le pedían información referente a la manera que fue presentada su declaración de impuestos para un período tributario específico.

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.

LT27

For us to consider an installment agreement for your overdue taxes, you must complete Form 433F, Collection Information Statement.

ST27

Para nosotros considerar establecerle un plan de pagos a plazos para sus impuestos vencidos, usted tiene que completar el Formulario 433F(SP), Declaración de Ingresos y Gastos.

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.

CP31

Your refund check was returned to us, so you need to update your address.

Refund

CP32

We sent you a replacement refund check.

CP32A

Call us to request your refund check.

LT33

We received your payment; however, there’s still an outstanding balance.

ST33

Recibimos su pago; sin embargo, todavía hay un saldo pendiente.

CP39

We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.

LT39

We’re required by law to remind you in writing about your overdue tax.

ST39

La ley nos obliga a recordarle, por escrito, de su impuesto moroso.

LT40

We’re trying to collect unpaid taxes from you. In order to do so, we may contact others to get or verify your contact information.

ST40

Tratamos de recaudar sus impuestos impagados. Para hacerlo, podemos comunicarnos con otras personas para conseguir o verificar su información de contacto.

LT41

We’re trying to collect unfiled returns from you. In order to do so, we may contact others to get or verify your contact information.

ST41

Tratamos de obtener las declaraciones que usted no ha presentado. Para hacerlo, podemos comunicarnos con otras personas para conseguir o verificar su información de contacto.

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

We were unable to apply your overpayment to your estimated tax as you requested.

Overpayment

CP49

We sent you this notice to tell you we used all or part of your refund to pay a tax debt.

Overpayment

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.

CP53

We can’t provide your refund through direct deposit, so we’re sending you a refund check by mail.

Direct Deposits

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

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.

CP54E

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.

CP54G

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.

CP54Q

Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.

CP59

We sent you this notice because we have no record that you filed your prior personal tax return or returns.

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.

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.

LT73

Your federal employment tax is still not paid. We issued a notice levy to collect your unpaid taxes.

ST73

Aún no ha pagado sus impuestos federales sobre la nómina. Emitimos un aviso de embargo para recaudar sus impuestos impagados.

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

We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed. The EIC and/or the Additional Child Tax Credit (ACTC) portions of your refund are being held pending the results of this audit. If you claimed the Premium Tax Credit (PTC), that portion of your refund is also being held.

CP75A

We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed.

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.

CP80

We credited payments and/or other credits to your tax account for the tax period shown on your notice. However, we haven’t received your tax return.

CP080

We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven’t received 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.

CP081

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.

CP88

We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.

CP90

We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.

CP90C

We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.

CP91

We are notifying you of our intent 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.

CP101

We made changes to your return because we believe therre’s a miscalculation. You owe money on your taxes as a result of these changes.

CP102

We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.

CP103

We made changes to your tax return because we found a miscalculation. As a result of these changes, your balance due also changed.

CP104

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.

CP105

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due.

CP106

We believe you have miscalculations on your return. The changes we made resulted in a balance due.

CP107

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have a balance due.

CP108

You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.

CP111

We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

CP112

We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

CP113

We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account.

CP114

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.

CP115

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have an overpayment on your account.

CP116

We believe you have miscalculations on your return. The changes we made resulted in a refund.

CP117

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have an overpayment on your account.

CP120

You need to send us documentation of your tax-exempt status.

Tax Exemptions

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 (Internal Revenue Code section 403(b) retirement plan).

CP120B

You are no longer recognized as a tax-exempt subordinate in a group ruling letter.

CP123

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.

CP124

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1.

CP125

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due of less than $1.

CP126

We believe you have miscalculations on your return, and we changed it.

CP127

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. Our changes don’t affect the amount of tax you owed.

CP128

You received this notice because of the remaining balance due on a tax period after an overpayment was applied to your account.

CP130

Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.

Filing Requirements

CP131

We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you don’t owe us any money, nor are you due a refund.

CP131A

We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you don’t owe us any money, nor are you due a refund.

CP132

We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you owe an additional amount.

CP133

We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, there’s an overpayment on your account.

CP134B

This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the notice.

CP134R

This overpayment notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and you are due a refund.

CP138

This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.

CP141C

You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return and your return is late.

CP141I

You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return.

CP141L

You are receiving this notice because you didn’t file your return by the due date.

CP141R

We removed the penalty charged on your account.

CP142

We sent you this notice because you filed your information returns late.

CP143

We accepted your explanation for filing your information return late. We will continue processing your returns.

CP145

We were unable to credit the full amount you requested to the succeeding tax period.

CP148A

When we change an employer’s business address in our records, we send a CP148A to the new address.

CP148B

When we change an employer’s business address in our records, we send a CP148B to the old address.

CP152

We have received your return.

Confirmation of Return Receipt

CP152A

We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount.

CP153

We can’t provide you with your refund through a direct deposit, so we’re sending you a refund check/credit payment by mail.

Refund

CP156

We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums.

CP160

You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP161

You received this notice because you have an unpaid balance due.

CP163

You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP165

We sent you this notice because your bank didn’t honor your payment. As a result, we charged you a penalty.

Payment Process

CP166

We were unable to process your monthly payment because there were insufficient funds in your bank account.

Payment Process

CP169

You received this notice because we couldn’t locate the return you said was previously filed.

CP171

You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP173

You received this notice because, according to our calculations, you did not prepay enough of your tax through estimated tax payments, or your estimated tax payments were not made on time. This notice informs you of the penalty we assessed for failure to to make sufficient timely estimated tax payments.

CP177

We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.

CP178

Your tax return filing requirements may have changed: You may no longer owe excise tax.

Filing Requirements

CP180/CP181

We sent you this notice because your tax return is missing a schedule or form.

CP182

We sent you this notice because your tax return is missing Form 3468.

CP187

You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP188

We are holding your refund until we determine you owe no other taxes.

CP207

You received this notice because your deposit schedule, the Record of Federal Tax Liability (ROFTL), had missing or incorrect information. We need additional information from you.

CP207L

You received this notice because your deposit schedule, the Record of Federal Tax Liability (ROFTL), had missing or incorrect information. We need additional information from you.

CP210/CP220

We made change(s) for the tax year specified on the notice.

CP211A

We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.

CP211B

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn’t signed or was signed by someone who wasn’t authorized.

CP211C

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn’t received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return.

CP211D

We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for additional time OR establish reasons that prevented you from filing by the extended due date.

CP211E

CP225

We applied a payment to your account.

CP231

Your refund or credit payment was returned to us and we need you to update your current address.

Address Update Needed

CP232A

We approved your request for an extension to file your Form 5330.

CP232B

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn’t received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.

CP232C

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn’t signed or was signed by someone who wasn’t authorized.

CP232D

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension.

CP237

We sent you a replacement refund check.

CP237A

Call us to request your refund check.

CP249A

You haven’t filed Form 8871, Political Organization Notice of Section 527 Status.

CP249B

You are receiving this notice because our records indicate that you did not timely file Form 8872, Political Organization Report of Contributions and Expenditures, for the period on the notice.

CP249C

You are receiving this notice because our records indicate that you did not file Form 8872, Political Organization Report of Contributions and Expenditures, for the period on the notice.

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.

CP255

We need information to complete the termination of your private foundation status.

CP259

We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t.

CP259A

We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

CP259B

We sent you this notice because our records indicate you didn’t file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.

CP259D

We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.

CP259E

We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard.

CP259F

We’re sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

CP259G

We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

CP259H

We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

CP260

We removed a payment that was incorrectly applied to your tax return for the tax period shown on your notice. This notice shows the correct amount you owe us.

CP261

CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.

CP264

CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.

CP267

The amount of credits (federal tax deposits or estimated tax payments) you claimed on your tax return for the tax period shown on your notice and the amount of credits that were applied to that year are different.

CP267A

You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.

CP267B

You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.

CP268

We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation.

CP276A

We didn’t receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time.

FTD Penalty

CP276B

We didn’t receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.

FTD Penalty

CP278

We denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn’t submit the form timely. We’re returning your Form 8832 in a separate letter.

CP279

CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election.

CP279A

CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.

CP282

You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

CP283C

We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.

CP284

We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.

CP285

CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.

CP286

We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.

CP286D

This notice informs you that we terminated your Section 444 election because you didn’t file Form 8752, Required Payment or Refund Under Section 7519, annually as required.

CP287

We denied your Form 8716 request for an Internal Revenue Code (IRC) Section 444 election because we show you established your tax year as a calendar year.

CP287A

You filed your Form 8716 late. Therefore, we can’t process your request. We’ll mail your denied Form 8716 separately.

CP287B

We denied your Form 8716 request because your deferral period is more than 3 months. We’ll mail your denied Form 8716 separately.

CP287C

We denied your Form 8716 request because we show an Internal Revenue Code (IRC) 444 election was previously terminated. An entity cannot make another IRC Section 444 election if an election was previously terminated. We’ll mail your denied Form 8716 separately.

CP288

We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).

CP290

We’re approving your Electing Small Business Trust (ESBT) election.

CP291

We’re revoking your Electing Small Business Trust (ESBT) election.

CP292

We’re revoking your Qualified Subchapter S Trust (QSST) election.

CP295

We charged you a penalty on your Form 5500.

CP295A

We charged you a penalty on your Form 5500.

CP297

We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.

CP297A

We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.

CP297B

We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.

CP297C

We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.

CP298

We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes.

CP299

Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.

CP301

We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.

CP501

You have a balance due (money you owe the IRS) on one of your tax accounts.

CP503

We have not heard from you and you still have an unpaid balance on one of your tax accounts.

CP501H

You have a balance due (money you owe the IRS) on your shared responsibility payment account.

CP503H

You still have an unpaid balance on your shared responsibility payment account.

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.

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.

CP515I

This is a reminder notice that we still have no record that you filed your prior tax return or returns.

CP515B

You received this reminder notice because our records indicate you didn’t file a business tax return.

CP516

This is a reminder notice that we still have no record that you filed your prior tax return or returns.

CP518B

This is a final reminder notice that we still have no record that you filed your prior tax 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 installment agreement payment due. Please send your payment immediately.

CP523

This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.

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). 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.

CP562C

Important Information about your child’s Adoption Taxpayer Identification Number (ATIN). We need more information to process your one year extension request of your child’s ATIN.

CP563

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.

CP565

We gave you an Individual Taxpayer Identification Number (ITIN).

CP565 (SP)

Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés).

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.

CP566 (SP)

Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos.

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.

CP567 (SP)

Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información.

CP601

Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.

CP603

No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.

CP604

Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.

CP604B

Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.

CP615I

Este aviso es un recordatorio, que según nuestros registros, todavía no tenemos información de que usted haya presentado su anterior declaración o declaraciones de impuestos.

CP615B

Este aviso es un recordatorio, que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.

CP616

Este es un recordatorio que todavía no tenemos un registro de que usted presentó su anterior declaración o declaraciones de impuestos.

CP618I

Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado su(s) declaración(es) anterior(es) de impuestos.

CP618B

Con lo presente le recordamos, una última vez, que todavía no tenemos ningún registro de que ha presentado las declaraciones de impuestos anteriores.

CP621

Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.

CP623

Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.

CP701

Recibimos su Formulario 14039 (SP) o declaración similar sobre su reclamo de robo de identidad. Nos comunicaremos con usted cuando completemos el procesamiento de su caso o en caso de necesitar información adicional.

CP711

Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.

CP712

Hemos realizado cambios para corregir un error de cálculo en su planilla.

CP713

Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero.

CP714

Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago.

CP721

Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.

CP722

CP749

Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva.

CP759

Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores.

CP771

Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.

CP772

Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.

CP773

Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.

CP774

Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.

CP801

Hemos hecho cambios a su declaración ya que creemos que hay un cálculo incorrecto y cómo resultado, usted adeuda dinero en sus impuestos.

CP802

Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo. Usted adeuda dinero por sus impuestos como resultado de estos cambios.

CP811

Hemos hecho cambios a su declaración ya que creemos que hay un cálculo incorrecto y como resultado, a usted se le adeuda un reembolso.

CP812

Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo. Como resultado, a usted se le adeuda un reembolso.

CP834B

Este aviso sobre el saldo adeudado, le alerta que hay una discrepancia en el monto de los depósitos de impuestos federales acreditados a su cuenta de la cantidad informada en su declaración de impuestos y a realizar el pago mediante el pago-por-fecha indicado en el aviso.

CP834R

Este aviso de pago en exceso, le alerta que hay una discrepancia en el monto de los depósitos de impuestos federales acreditados a su cuenta de la cantidad informada en su declaración de impuestos y le corresponde un reembolso.

CP838

Este aviso le informa a usted, que parte o todo su pago en exceso en la declaración que usted presentó, fue acreditado a otros impuestos federales que usted adeuda.

CP848A

Cuando cambiamos en nuestros archivos la dirección de un negocio, enviamos un Aviso CP 848A a la dirección nueva.

CP848B

Cuando cambiamos en nuestros archivos la dirección de un negocio, enviamos un Aviso CP 848B a la dirección anterior.

CP861

Usted recibió este aviso porque adeuda un saldo de impuesto que sigue pendiente de pago.

CP865

Usted recibió este aviso porque su banco no reconoció su pago. Por lo tanto, le hemos cargado una multa.

CP910/CP920

Hicimos cambio(s) para el año tributario indicado en el aviso.

CP959

Nuestros registros indican que a usted se le requiere presentar una declaración de impuestos para los períodos tributarios señalados en su aviso, pero que no lo ha hecho todavía.

CP2000

The income and/or payment information we have 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 your tax, or may not change it at all.

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.

CP2030

We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers.

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.

CP2531

Your Tax Return does not match the information we have on file.

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.

CP3219A

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.

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. .

CP3219N

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.

Other Notices and Letters

NOTICE OR LETTER NUMBER

TITLE

CP 57

Notice of Insufficient Funds

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 2800C

Incorrect Form W-4, Employee’s Withholding Allowance Certificate

Letter 2801C

Exempt Status May not be Allowed

Letter 2802C

Your withholding doesn’t comply with IRS guidelines

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 4458C

We wrote to you because we didn’t receive your monthly installment payment.

Letter 4883C

We received your federal income tax return; however, we need more information from you to process it.

Letter 5071C

We received your federal income tax return; however, we need more information from you to process it.

Letter LP 47

Address Information Request

Letter LP 59

Please contact us about the taxpayer levy.

ustaxservices.ca

Table of IRS adjustment notices

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