IRS notices & letters
Got a letter from the IRS? Don't guess on the deadline.
A notice is a bill, a question, or a warning, and the difference is spelled out in one code at the top of the page. The deadline runs from the date on the letter, not from the day you opened it.
- We read the notice and tell you the real deadline and basis
- A written response that agrees, disputes or appeals as needed
- Collection stopped before a levy or a filing lien
Quick lookup
Type the code on your letter
The code sits in the top right corner of page one. Enter it and we will tell you what the notice is, the most common reasons it was sent, and how long you have to respond.
Letter dated in the last 30 days?
The deadline runs from the date on the letter, not the day you opened it. A 15-minute call tells you whether to agree, dispute or appeal before the window closes.
What the notice is really telling you
The clock is already running
Response windows are typically 21 to 30 days from the date printed on the letter. The date you opened it does not extend anything.
Some rights expire with the deadline
A final notice of intent to levy is the last chance to request a Collection Due Process hearing. Miss it and the appeal route closes.
Silence is treated as agreement
On an underreporter notice, not responding means the proposed adjustment becomes the assessment, plus penalties and interest.
Find your notice code
The code in the top right corner of the letter tells you what it is and how long you have. These are the ones we see most.
Full reference
Every CP notice, and the date that matters
Deadlines are counted from the date printed on the letter, not the day you opened it. Where a notice says "no reply needed," nothing has to be sent back.
Showing 82 of 82 notices
| CP notice | Description | Common reply-by deadline |
|---|---|---|
| CP01 / CP01B / CP01C | Identity theft account indicators and documentation requests | No reply needed (CP01/CP01C); 30 days (CP01B) |
| CP01A | Annual Identity Protection PIN (IP PIN) issuance | No reply needed (use for the current filing year) |
| CP05 / CP05A | Return under review and refund held for income/withholding verification | No reply needed (CP05); 30 days (CP05A) |
| CP06 / CP06A | Premium Tax Credit (PTC) audit and documentation request | 30 days from notice date |
| CP08 | Potential eligibility for the Additional Child Tax Credit (ACTC) | By date printed on notice (typically 60 days) |
| CP09 | Potential eligibility for the Earned Income Credit (EIC) | By date printed on notice (typically 60 days) |
| CP10 | Change to the amount applied to next year's estimated tax | 60 days from notice date (to dispute) |
| CP11 / CP11A | Return math or clerical error resulting in a balance due | 60 days from notice date (to dispute); payment due by date on notice |
| CP12 (Series) | Return math or clerical error resulting in a changed refund | 60 days from notice date (to dispute) |
| CP13 / CP13A | Return correction with zero balance due and zero refund | 60 days from notice date (to dispute) |
| CP14 / CP14H / CP14I | Initial notice of an unpaid tax balance | 21 days from notice date (10 business days if $100,000+) |
| CP15 / CP15B | Notice of penalty assessment or change to estimated tax credit | 60 days from notice date (to dispute) |
| CP16 | Return math error with the overpayment applied to another tax debt | 60 days from notice date (to dispute) |
| CP21 (Series) | Data processing adjustment resulting in a refund or zero balance | 60 days from notice date (to dispute) |
| CP22 (Series) | Data processing or audit adjustment resulting in a balance due | 21 days to pay (60 days to dispute math errors) |
| CP23 | Estimated tax payment discrepancy resulting in a balance due | By due date printed on notice (typically 21 days) |
| CP24 / CP24E | Estimated tax payment discrepancy resulting in a refund or zero balance | 60 days from notice date (to dispute) |
| CP25 | Estimated tax credit mismatch | By due date printed on notice |
| CP27 | Potential eligibility for the Earned Income Credit (no qualifying children) | By date printed on notice (typically 60 days) |
| CP30 | Underpayment of estimated tax penalty assessment | By due date printed on notice |
| CP32 / CP32A | Replacement refund check notification | 30 days (if requesting a replacement) |
| CP36 | Refund adjustment due to an offset or discrepancy | 60 days from notice date (to dispute) |
| CP40 | Account assigned to a private collection agency | No set deadline (contact the assigned agency) |
| CP42 | Spouse's refund applied to a separate tax debt | No deadline (file Form 8379 if injured spouse) |
| CP44 | Refund delayed due to unfiled returns on another account | No reply needed unless disagreeing |
| CP45 | Reduced amount applied to next year's estimated tax | 60 days from notice date (to dispute) |
| CP49 | Overpayment or refund applied to a past-due federal tax debt | No reply needed unless disagreeing |
| CP53 (Series) | Direct deposit rejected; a paper check was issued instead | No reply needed |
| CP54 (Series) | Name and Social Security Number (SSN) mismatch on the return | 30 days from notice date |
| CP59 | First delinquency notice for an unfiled tax return | By due date printed on notice (typically 30 days) |
| CP60 | Credit reversal on the account | By due date printed on notice |
| CP62 | Estimated tax payment credited to your account | No reply needed |
| CP63 | Refund held pending receipt of unfiled tax returns | By due date printed on notice (typically 30 days) |
| CP71 (Series) | Annual reminder notice of an unpaid tax balance | By due date printed on notice |
| CP74 | Recertification of Earned Income Credit eligibility | No reply needed (file Form 8862 with your next return) |
| CP75 / CP75A / CP75D | Correspondence audit notice holding EITC or other credits | 30 days from notice date |
| CP79 / CP79A | Requirement to recertify eligibility for EITC, CTC or AOTC | No reply needed (file Form 8862 with your next return) |
| CP80 | Unfiled return notice where credits or payments are on the account | By due date printed on notice |
| CP81 | Statute of limitations expiring soon for claiming a refund | 3 years from the original return due date |
| CP88 | Refund held due to one or more unfiled returns | By due date printed on notice (typically 30 days) |
| CP90 / CP91 / CP92 | Final Notice of Intent to Levy and right to a CDP hearing | 30 days from notice date |
| CP101 / CP102 | Business return math error (balance due or refund change) | 60 days from notice date (to dispute) |
| CP103 / CP104 | Business return math error (zero balance or overpayment applied) | 60 days from notice date (to dispute) |
| CP111 / CP112 | Business account data processing adjustment | By due date printed on notice |
| CP120 | Revocation of tax-exempt organization status | 30 days (to appeal) |
| CP134B / CP134R | Business federal tax deposit discrepancy | By due date printed on notice |
| CP136 / CP136B | Annual notification of Federal Tax Deposit (FTD) requirements | No reply needed |
| CP138 | Business overpayment applied to a past-due federal tax debt | No reply needed unless disagreeing |
| CP140 | Inquiry regarding an unfiled business tax return | 30 days from notice date |
| CP141 (Series) | Penalty assessment for a late or incomplete business or exempt organization return | By due date printed on notice |
| CP148A / CP148B | Confirmation of a business mailing address change | No reply needed unless unauthorized |
| CP161 | Initial notice of an unpaid balance on a business tax return | 21 days from notice date (10 business days if $100,000+) |
| CP162 | Penalty for late filing of a partnership or S-corporation return | By due date printed on notice |
| CP165 | Penalty for a dishonored business check or electronic payment | By due date printed on notice |
| CP166 | Notification that a business installment agreement is in default | 30 days from notice date |
| CP171 | Annual reminder of an unpaid business tax balance | By due date printed on notice |
| CP187 | Penalty for failure to make required electronic federal tax deposits | By due date printed on notice |
| CP210 / CP220 | Business tax account adjustment notice | By due date printed on notice |
| CP231 | Business refund check returned as undeliverable | 30 days (to update the address) |
| CP259 | Request for an unfiled business tax return | 30 days from notice date |
| CP267 / CP268 | Business account overpayment applied to other unpaid taxes | No reply needed unless disagreeing |
| CP297 (Series) | Notice of Intent to Levy business assets and right to a CDP hearing | 30 days from notice date |
| CP501 / CP501H | First reminder of an unpaid individual tax balance | 21 days from notice date |
| CP503 / CP503H | Second, urgent reminder of an unpaid individual tax balance | 21 to 30 days from notice date |
| CP504 / CP504B / CP504H | Notice of Intent to Levy a state tax refund or business assets | 30 days from notice date |
| CP508C / CP508R | Certification or reversal of seriously delinquent tax debt | No fixed deadline (pay or resolve to decertify) |
| CP515 (Series) | Reminder notice of an unfiled tax return | By due date printed on notice (typically 30 days) |
| CP516 | Second request for an unfiled tax return | By due date printed on notice (typically 30 days) |
| CP518 (Series) | Final notice of an unfiled tax return | By due date printed on notice (typically 10-30 days) |
| CP521 | Monthly installment agreement payment reminder | By the monthly payment due date |
| CP523 / CP523B | Notice of intent to terminate an installment agreement | 30 days from notice date |
| CP531 | Notice of termination of an installment agreement | 30 days (to appeal the termination) |
| CP566 / CP566S | Initial audit notification for an individual tax return | By response date printed on notice (typically 30 days) |
| CP575 (Series) | Confirmation of Employer Identification Number (EIN) assignment | No reply needed |
| CP2000 | Automated Underreporter (AUR) proposed tax changes | 30 days from notice date (60 days if outside the U.S.) |
| CP2005 | Closure of a CP2000 inquiry with no changes | No reply needed |
| CP2030 | Proposed changes to a business return (third-party discrepancy) | 30 days from notice date |
| CP2100 / CP2100A | Notice to payers of missing or incorrect TINs | 30 business days (to send the first "B" Notice to the payee) |
| CP2501 | Initial inquiry regarding a discrepancy with third-party records | 30 days from notice date |
| CP2531 | Proposed changes to a return based on third-party reporting | 30 days from notice date |
| CP2566 / CP2566R | Proposed tax assessment for an unfiled return (SFR) | 30 days from notice date |
| CP3219 (Series) | Statutory Notice of Deficiency ("90-day letter") | 90 days from notice date (150 days if outside the U.S.) |
CP01 / CP01B / CP01C
Identity theft account indicators and documentation requests
No reply needed (CP01/CP01C); 30 days (CP01B)
CP01A
Annual Identity Protection PIN (IP PIN) issuance
No reply needed (use for the current filing year)
CP05 / CP05A
Return under review and refund held for income/withholding verification
No reply needed (CP05); 30 days (CP05A)
CP06 / CP06A
Premium Tax Credit (PTC) audit and documentation request
30 days from notice date
CP08
Potential eligibility for the Additional Child Tax Credit (ACTC)
By date printed on notice (typically 60 days)
CP09
Potential eligibility for the Earned Income Credit (EIC)
By date printed on notice (typically 60 days)
CP10
Change to the amount applied to next year's estimated tax
60 days from notice date (to dispute)
CP11 / CP11A
Return math or clerical error resulting in a balance due
60 days from notice date (to dispute); payment due by date on notice
CP12 (Series)
Return math or clerical error resulting in a changed refund
60 days from notice date (to dispute)
CP13 / CP13A
Return correction with zero balance due and zero refund
60 days from notice date (to dispute)
CP14 / CP14H / CP14I
Initial notice of an unpaid tax balance
21 days from notice date (10 business days if $100,000+)
CP15 / CP15B
Notice of penalty assessment or change to estimated tax credit
60 days from notice date (to dispute)
CP16
Return math error with the overpayment applied to another tax debt
60 days from notice date (to dispute)
CP21 (Series)
Data processing adjustment resulting in a refund or zero balance
60 days from notice date (to dispute)
CP22 (Series)
Data processing or audit adjustment resulting in a balance due
21 days to pay (60 days to dispute math errors)
CP23
Estimated tax payment discrepancy resulting in a balance due
By due date printed on notice (typically 21 days)
CP24 / CP24E
Estimated tax payment discrepancy resulting in a refund or zero balance
60 days from notice date (to dispute)
CP25
Estimated tax credit mismatch
By due date printed on notice
CP27
Potential eligibility for the Earned Income Credit (no qualifying children)
By date printed on notice (typically 60 days)
CP30
Underpayment of estimated tax penalty assessment
By due date printed on notice
CP32 / CP32A
Replacement refund check notification
30 days (if requesting a replacement)
CP36
Refund adjustment due to an offset or discrepancy
60 days from notice date (to dispute)
CP40
Account assigned to a private collection agency
No set deadline (contact the assigned agency)
CP42
Spouse's refund applied to a separate tax debt
No deadline (file Form 8379 if injured spouse)
CP44
Refund delayed due to unfiled returns on another account
No reply needed unless disagreeing
CP45
Reduced amount applied to next year's estimated tax
60 days from notice date (to dispute)
CP49
Overpayment or refund applied to a past-due federal tax debt
No reply needed unless disagreeing
CP53 (Series)
Direct deposit rejected; a paper check was issued instead
No reply needed
CP54 (Series)
Name and Social Security Number (SSN) mismatch on the return
30 days from notice date
CP59
First delinquency notice for an unfiled tax return
By due date printed on notice (typically 30 days)
CP60
Credit reversal on the account
By due date printed on notice
CP62
Estimated tax payment credited to your account
No reply needed
CP63
Refund held pending receipt of unfiled tax returns
By due date printed on notice (typically 30 days)
CP71 (Series)
Annual reminder notice of an unpaid tax balance
By due date printed on notice
CP74
Recertification of Earned Income Credit eligibility
No reply needed (file Form 8862 with your next return)
CP75 / CP75A / CP75D
Correspondence audit notice holding EITC or other credits
30 days from notice date
CP79 / CP79A
Requirement to recertify eligibility for EITC, CTC or AOTC
No reply needed (file Form 8862 with your next return)
CP80
Unfiled return notice where credits or payments are on the account
By due date printed on notice
CP81
Statute of limitations expiring soon for claiming a refund
3 years from the original return due date
CP88
Refund held due to one or more unfiled returns
By due date printed on notice (typically 30 days)
CP90 / CP91 / CP92
Final Notice of Intent to Levy and right to a CDP hearing
30 days from notice date
CP101 / CP102
Business return math error (balance due or refund change)
60 days from notice date (to dispute)
CP103 / CP104
Business return math error (zero balance or overpayment applied)
60 days from notice date (to dispute)
CP111 / CP112
Business account data processing adjustment
By due date printed on notice
CP120
Revocation of tax-exempt organization status
30 days (to appeal)
CP134B / CP134R
Business federal tax deposit discrepancy
By due date printed on notice
CP136 / CP136B
Annual notification of Federal Tax Deposit (FTD) requirements
No reply needed
CP138
Business overpayment applied to a past-due federal tax debt
No reply needed unless disagreeing
CP140
Inquiry regarding an unfiled business tax return
30 days from notice date
CP141 (Series)
Penalty assessment for a late or incomplete business or exempt organization return
By due date printed on notice
CP148A / CP148B
Confirmation of a business mailing address change
No reply needed unless unauthorized
CP161
Initial notice of an unpaid balance on a business tax return
21 days from notice date (10 business days if $100,000+)
CP162
Penalty for late filing of a partnership or S-corporation return
By due date printed on notice
CP165
Penalty for a dishonored business check or electronic payment
By due date printed on notice
CP166
Notification that a business installment agreement is in default
30 days from notice date
CP171
Annual reminder of an unpaid business tax balance
By due date printed on notice
CP187
Penalty for failure to make required electronic federal tax deposits
By due date printed on notice
CP210 / CP220
Business tax account adjustment notice
By due date printed on notice
CP231
Business refund check returned as undeliverable
30 days (to update the address)
CP259
Request for an unfiled business tax return
30 days from notice date
CP267 / CP268
Business account overpayment applied to other unpaid taxes
No reply needed unless disagreeing
CP297 (Series)
Notice of Intent to Levy business assets and right to a CDP hearing
30 days from notice date
CP501 / CP501H
First reminder of an unpaid individual tax balance
21 days from notice date
CP503 / CP503H
Second, urgent reminder of an unpaid individual tax balance
21 to 30 days from notice date
CP504 / CP504B / CP504H
Notice of Intent to Levy a state tax refund or business assets
30 days from notice date
CP508C / CP508R
Certification or reversal of seriously delinquent tax debt
No fixed deadline (pay or resolve to decertify)
CP515 (Series)
Reminder notice of an unfiled tax return
By due date printed on notice (typically 30 days)
CP516
Second request for an unfiled tax return
By due date printed on notice (typically 30 days)
CP518 (Series)
Final notice of an unfiled tax return
By due date printed on notice (typically 10-30 days)
CP521
Monthly installment agreement payment reminder
By the monthly payment due date
CP523 / CP523B
Notice of intent to terminate an installment agreement
30 days from notice date
CP531
Notice of termination of an installment agreement
30 days (to appeal the termination)
CP566 / CP566S
Initial audit notification for an individual tax return
By response date printed on notice (typically 30 days)
CP575 (Series)
Confirmation of Employer Identification Number (EIN) assignment
No reply needed
CP2000
Automated Underreporter (AUR) proposed tax changes
30 days from notice date (60 days if outside the U.S.)
CP2005
Closure of a CP2000 inquiry with no changes
No reply needed
CP2030
Proposed changes to a business return (third-party discrepancy)
30 days from notice date
CP2100 / CP2100A
Notice to payers of missing or incorrect TINs
30 business days (to send the first "B" Notice to the payee)
CP2501
Initial inquiry regarding a discrepancy with third-party records
30 days from notice date
CP2531
Proposed changes to a return based on third-party reporting
30 days from notice date
CP2566 / CP2566R
Proposed tax assessment for an unfiled return (SFR)
30 days from notice date
CP3219 (Series)
Statutory Notice of Deficiency ("90-day letter")
90 days from notice date (150 days if outside the U.S.)
Code not here, or the date is close? Book a 15-minute notice call
What happens after you send it to us
The first step is not paperwork, it is figuring out whether the IRS is right. Half the notices we see are based on a document that was already reported somewhere.
Book a free 15-minute call- 1
Send a photo of the notice
Both pages, including the code in the top right corner and the response date. That is enough for us to identify the notice and the window.
- 2
We check the IRS math
We compare the notice against your filed return and the IRS transcript to see whether the income was actually reported and, if it was, whether the notice can be reversed.
- 3
We respond before the deadline
A signed response, penalty abatement request, installment agreement or a Collection Due Process appeal, filed inside the window and documented in your file.
IRS notice questions, answered
Other situations we handle
Non-Filers
Behind on filing
One or more years unfiled. Refunds expire, penalties grow, and the IRS will eventually file a return for you that costs more.
See how we helpNew Business Owners
Starting out
Entity choice, EIN, bookkeeping and quarterly estimates decided in the first few months, and they set your tax bill for years.
See how we help