IRS notice library

Got an IRS letter? Find the code—then get a plain-English plan

We curate high-intent notices (CP, LT, Letter series) for business owners and individuals. Each page explains what it means, what to do next, and how we help—without scare tactics.

Common IRS notices

Bound via Model Driven Website Bridge → irs_notice (publish_seo=true). Cards bake at publish from CE13 catalog.

CP01

CP01 — We have verified your claim of identity theft.

We have verified your claim of identity theft.

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CP01A

CP01A — We’ve assigned you an identity protection Personal Identification Number (PIN).

We’ve assigned you an identity protection Personal Identification Number (PIN).

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CP01B

CP01B — Message about potential Identity Theft during return processing.

Message about potential Identity Theft during return processing.

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CP01F

CP01F — An identity protection Personal Identification Number will be mailed to you.

An identity protection Personal Identification Number will be mailed to you.

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CP01H

CP01H — We are unable to process your tax return which was submitted with Locked SSN.

We are unable to process your tax return which was submitted with Locked SSN.

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CP01L

CP01L — Your federal tax account has been locked as requested.

Your federal tax account has been locked as requested.

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CP01R

CP01R — We are unable to process your tax return.

We are unable to process your tax return.

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CP01S

CP01S — We received your Form 14039 or similar statement for your Identity Theft claim.

We received your Form 14039 or similar statement for your Identity Theft claim.

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CP01U

CP01U — We unlocked your federal tax account.

We unlocked your federal tax account.

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CP10

CP10 — Math Error notice with reduced credit elect.

Math Error notice with reduced credit elect.

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CP101

CP101 — Math error on Form 940 or 940EZ resulting in a net balance due.

Math error on Form 940 or 940EZ resulting in a net balance due.

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CP102

CP102 — Math error on Form 941, 943, 944 or 945 resulting in a net balance due.

Math error on Form 941, 943, 944 or 945 resulting in a net balance due.

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CP103

CP103 — Math error on Form CT-1 resulting in a net balance due.

Math error on Form CT-1 resulting in a net balance due.

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CP104

CP104 — Math error on Form 720 resulting in a net balance due.

Math error on Form 720 resulting in a net balance due.

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CP105

CP105 — Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net balance due.

Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net balance due.

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CP106

CP106 — Math error on Form 990PF, 5227, 5330 or 4720 resulting in a net balance due.

Math error on Form 990PF, 5227, 5330 or 4720 resulting in a net balance due.

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CP107

CP107 — Math error on Form 1042 resulting in a net balance due.

Math error on Form 1042 resulting in a net balance due.

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CP108

CP108 — Problem with your Federal Tax Deposit (FTD), error on FTD coupon/EFTPS payment

Problem with your Federal Tax Deposit (FTD), error on FTD coupon/EFTPS payment

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CP10A

CP10A — EIC Math Error notice with reduced credit elect.

EIC Math Error notice with reduced credit elect.

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CP11

CP11 — Math Error notice with balance due of $5.00 or more.

Math Error notice with balance due of $5.00 or more.

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CP111

CP111 — Math Error on Form 940 or 940EZ resulting in a net overpayment.

Math Error on Form 940 or 940EZ resulting in a net overpayment.

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CP112

CP112 — Math Error on Form 941,943 or 944 resulting in a net overpayment.

Math Error on Form 941,943 or 944 resulting in a net overpayment.

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CP113

CP113 — Math Error on Form CT-1 resulting in a net overpayment.

Math Error on Form CT-1 resulting in a net overpayment.

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CP114

CP114 — Math Error on Form 720 resulting in a net overpayment.

Math Error on Form 720 resulting in a net overpayment.

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CP115

CP115 — Math Error on Form 11C, 706, 709, 2290 or 730 resulting in a net overpayment.

Math Error on Form 11C, 706, 709, 2290 or 730 resulting in a net overpayment.

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CP116

CP116 — Math Error on Form 990-PF, 5227, 5330 or 4720 resulting in a net overpayment.

Math Error on Form 990-PF, 5227, 5330 or 4720 resulting in a net overpayment.

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CP117

CP117 — Math Error on Form 1042 resulting in a net overpayment.

Math Error on Form 1042 resulting in a net overpayment.

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CP119

CP119 — Supplemental Group Ruling Information (SGRI) notice and subordinate listing, Replacement for Letter 1582O

Supplemental Group Ruling Information (SGRI) notice and subordinate listing, Replacement for Letter 1582O

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CP11A

CP11A — EIC Math Error notice with balance due of $5.00 or more.

EIC Math Error notice with balance due of $5.00 or more.

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CP11M

CP11M — Making Work Pay Math Error notice balance due of $5.00 or more.

Making Work Pay Math Error notice balance due of $5.00 or more.

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CP11R

CP11R — Recovery Rebate Credit Math Error notice with balance due of $5.00 or more.

Recovery Rebate Credit Math Error notice with balance due of $5.00 or more.

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CP12

CP12 — Math Error notice with overpayment of $1.00 or more.

Math Error notice with overpayment of $1.00 or more.

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CP120

CP120 — Verify Tax Exempt Status was revoked

Verify Tax Exempt Status was revoked

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CP120A

CP120A — Revocation notice of tax exempt status, for failure to file an annual information return for 3 years

Revocation notice of tax exempt status, for failure to file an annual information return for 3 years

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CP120B

CP120B — Revocation notice of tax exempt status due to non-recognition as subordinate in a group exemption letter

Revocation notice of tax exempt status due to non-recognition as subordinate in a group exemption letter

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CP123

CP123 — Math error, overpayment or balance due of less than $1 on Form CT-1

Math error, overpayment or balance due of less than $1 on Form CT-1

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CP124

CP124 — Math error on Form 720 with the net result a zero less than a $1.00 balance.

Math error on Form 720 with the net result a zero less than a $1.00 balance.

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CP125

CP125 — Math error on Form 11-C, 706, 709, 2290 or 730 with the net result a zero or less than a $1.00 balance.

Math error on Form 11-C, 706, 709, 2290 or 730 with the net result a zero or less than a $1.00 balance.

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CP126

CP126 — Math error on Form 990-PF, 5227, 5330 or 4720 with the net result a zero or less than a $1.00 balance.

Math error on Form 990-PF, 5227, 5330 or 4720 with the net result a zero or less than a $1.00 balance.

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CP127

CP127 — Math error on Form 1042 with the net result a zero or less than a $1.00 balance.

Math error on Form 1042 with the net result a zero or less than a $1.00 balance.

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CP128

CP128 — Notification of the remaining balance due on a tax period after an offset-in.

Notification of the remaining balance due on a tax period after an offset-in.

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CP12A

CP12A — EIC Math Error notice with overpayment of $1.00 or more.

EIC Math Error notice with overpayment of $1.00 or more.

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CP12E,F,

CP12E,F, — Exam coded Math Error notice with overpayment of $1.00 or more.

Exam coded Math Error notice with overpayment of $1.00 or more.

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CP12M

CP12M — Making Work Pay Math Error notice with overpayment of $1.00 or more.

Making Work Pay Math Error notice with overpayment of $1.00 or more.

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CP12R

CP12R — Recovery Rebate Credit Math Error notice with overpayment of $1.00 or more.

Recovery Rebate Credit Math Error notice with overpayment of $1.00 or more.

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CP13

CP13 — Math Error notice with a balance due < $5.00 or overpayment < $1.00.

Math Error notice with a balance due < $5.00 or overpayment < $1.00.

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CP130

CP130 — Notification of possible exemption from Alternative Minimum Tax

Notification of possible exemption from Alternative Minimum Tax

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CP131

CP131 — Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a zero or less than a $1.00 balance.

Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a zero or less than a $1.00 balance.

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CP131A

CP131A — Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a balance due under $5.00

Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a balance due under $5.00

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CP132

CP132 — Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a balance due.

Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a balance due.

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CP133

CP133 — Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a net overpayment.

Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a net overpayment.

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CP134B

CP134B — FTD discrepancy – Balance due

FTD discrepancy – Balance due

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CP134R

CP134R — FTD discrepancy – Refund due

FTD discrepancy – Refund due

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CP135

CP135 — Campus notice only - Notification to AC International—Collection that a new foreign address has posted to the entity wit…

Campus notice only - Notification to AC International—Collection that a new foreign address has posted to the entity with a tax period in delinquent status b…

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CP136

CP136 — Annual Notification of FTD Deposit Requirements (941, 941SS)

Annual Notification of FTD Deposit Requirements (941, 941SS)

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CP136B

CP136B — Your Federal Tax Deposit Requirements for (Form 941) figured using the second preceding calendar year Form 944 as the Fo…

Your Federal Tax Deposit Requirements for (Form 941) figured using the second preceding calendar year Form 944 as the Form 941 lookback period.

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CP137

CP137 — Annual Notification of FTD Deposit Requirements (Form 943)

Annual Notification of FTD Deposit Requirements (Form 943)

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CP137A

CP137A — Annual Notification of FTD Deposit Requirements (Form CT-1)

Annual Notification of FTD Deposit Requirements (Form CT-1)

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CP137B

CP137B — Annual Notification of FTD Deposit Requirements (Form 945)

Annual Notification of FTD Deposit Requirements (Form 945)

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CP138

CP138 — Notification that the overpayment on the return was offset against another tax period with a balance due

Notification that the overpayment on the return was offset against another tax period with a balance due

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CP13A

CP13A — EIC Math Error notice with a balance due < $5.00 or overpayment < $1.00.

EIC Math Error notice with a balance due < $5.00 or overpayment < $1.00.

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CP13M

CP13M — Making Work Pay Math Error notice with a balance due < $5.00 or overpayment < $1.00.

Making Work Pay Math Error notice with a balance due < $5.00 or overpayment < $1.00.

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CP13R

CP13R — Recovery Rebate Credit Math Error notice with a balance due < $5.00 or overpayment < $1.00.

Recovery Rebate Credit Math Error notice with a balance due < $5.00 or overpayment < $1.00.

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CP14

CP14 — Balance due notice

The IRS says you have a balance due on a tax return. This is often the first collection notice after assessment — before heavier letters.

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CP141C

CP141C — We charged a penalty under IRC section 6652c - Form filed late and incomplete.

We charged a penalty under IRC section 6652c - Form filed late and incomplete.

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CP141I

CP141I — We charged a penalty under IRC section 6652c – Form incomplete

We charged a penalty under IRC section 6652c – Form incomplete

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CP141L

CP141L — We charged a penalty under IRC section 6652c - Form filed late.

We charged a penalty under IRC section 6652c - Form filed late.

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CP141R

CP141R — Notification of penalty removal for exempt organization returns

Notification of penalty removal for exempt organization returns

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CP142

CP142 — Request for reason of Late Filing a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)

Request for reason of Late Filing a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)

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CP143

CP143 — Late Filing Accepted of a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)

Late Filing Accepted of a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)

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CP145

CP145 — Credit Elect to Succeeding Year On forms CT-1, 720, 941, 942, 943, 1041, 1042, 1120C, 1120F, 1120L and 1120M

Credit Elect to Succeeding Year On forms CT-1, 720, 941, 942, 943, 1041, 1042, 1120C, 1120F, 1120L and 1120M

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CP147

CP147 — Credit Elect additional amount applied

Credit Elect additional amount applied

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CP148A

CP148A — Notification of Change of address sent to new address

Notification of Change of address sent to new address

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CP148B

CP148B — Notification of Change of address sent to old address

Notification of Change of address sent to old address

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CP14H

CP14H — You have an unpaid shared responsibility payment (Affordable Care Act or ACA)

You have an unpaid shared responsibility payment (Affordable Care Act or ACA)

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CP14I

CP14I — Notice with a balance due of $5.00 or More, no Math Error (IRAF).

Notice with a balance due of $5.00 or More, no Math Error (IRAF).

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CP20

CP20 — Notice of Examination unallowable items with overpayment, response required.

Notice of Examination unallowable items with overpayment, response required.

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CP200

CP200 — Campus notice only: Notification that a consolidation of two EINs failed because one account was inactive

Campus notice only: Notification that a consolidation of two EINs failed because one account was inactive

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CP2000

CP2000 — Underreporter inquiry

The IRS thinks income on your return does not match third-party reports (W-2, 1099, K-1, etc.). They propose changes and may assess additional tax if you do …

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CP2005

CP2005 — Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability and closin…

Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability and closing their account (Underreporter issue).

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CP2006

CP2006 — Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability.

Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability.

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CP21A

CP21A — Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account is in TDA/BAL DUE status…

Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account is in TDA/BAL DUE status.

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CP21B

CP21B — Notice of Data Processing adjustments resulting in an overpayment of $1.00 or more.

Notice of Data Processing adjustments resulting in an overpayment of $1.00 or more.

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CP21C

CP21C — Notice of Data Processing adjustments resulting in a balance due < $5.00 or an overpayment < $1.00.

Notice of Data Processing adjustments resulting in a balance due < $5.00 or an overpayment < $1.00.

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CP22A

CP22A — Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when an account isn’t in TDA/BAL DUE …

Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when an account isn’t in TDA/BAL DUE status.

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CP22E

CP22E — Notice of Examination adjustments, resulting in changes to an account isn’t in TDA/BAL DUE status.

Notice of Examination adjustments, resulting in changes to an account isn’t in TDA/BAL DUE status.

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CP25

CP25 — Notice of estimated credits discrepancy with a balance due of < $5 or an overpayment of < $1.00.

Notice of estimated credits discrepancy with a balance due of < $5 or an overpayment of < $1.00.

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CP2501

CP2501 — Initial contact notice to resolve discrepancy between Income, Credits and/or deductions claimed on return and those repo…

Initial contact notice to resolve discrepancy between Income, Credits and/or deductions claimed on return and those reported by payers on information returns.

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CP29

CP29 — Campus notice only: Amended Return Posted, No Original.

Campus notice only: Amended Return Posted, No Original.

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CP297

CP297 — Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing

Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing

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CP297A

CP297A — Notice of Levy and Notice of Your Right to a Hearing FPLP

Notice of Levy and Notice of Your Right to a Hearing FPLP

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CP297C

CP297C — Notice of Levy and Notice of Your Right to a Hearing FPLP, federal contractor

Notice of Levy and Notice of Your Right to a Hearing FPLP, federal contractor

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CP298

CP298 — Final Notice Before Levy on Social Security Benefits

Final Notice Before Levy on Social Security Benefits

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CP32

CP32 — Notice to taxpayer of replacement refund check for one that expired as uncashed.

Notice to taxpayer of replacement refund check for one that expired as uncashed.

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CP3219A

CP3219A — Increase in tax and notice of your right to challenge, IMF

Increase in tax and notice of your right to challenge, IMF

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CP3219B

CP3219B — Increase in tax and notice of your right to challenge, BMF

Increase in tax and notice of your right to challenge, BMF

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CP501

CP501 — Reminder of balance due

A reminder that a balance is still unpaid. Softer than final levy notices, but interest keeps running and more aggressive letters may follow.

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CP501/601

CP501/601 — 1st Notice—Balance Due

1st Notice—Balance Due

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CP501H

CP501H — 1st Notice—Balance Due, ACA cases only

1st Notice—Balance Due, ACA cases only

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CP503/603

CP503/603 — 3rd Notice—Balance Due

3rd Notice—Balance Due

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CP503H

CP503H — 3rd Notice—Balance Due ACA cases only

3rd Notice—Balance Due ACA cases only

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CP504/604

CP504/604 — Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds

Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds

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CP504B/604B

CP504B/604B — Final Notice –Balance Due – BMF, no response allows for lien filing and levies on certain assets

Final Notice –Balance Due – BMF, no response allows for lien filing and levies on certain assets

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CP504H

CP504H — Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds, ACA cases only

Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds, ACA cases only

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CP52

CP52 — Notice to taxpayer explaining a correction to reduce taxable self-employment earnings.

Notice to taxpayer explaining a correction to reduce taxable self-employment earnings.

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CP523/623

CP523/623 — Installment Agreement Default Notice with Intent to Levy

Installment Agreement Default Notice with Intent to Levy

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CP523H

CP523H — Installment Agreement Default Notice with Intent to Levy, ACA cases only

Installment Agreement Default Notice with Intent to Levy, ACA cases only

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CP71

CP71 — Annual reminder notice to the taxpayer of their balance due module(s), that are in status 23 with a module balance of $2…

Annual reminder notice to the taxpayer of their balance due module(s), that are in status 23 with a module balance of $25.00 or more.

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CP711

CP711 — Balance Due on Form 1040PR Math Error

Balance Due on Form 1040PR Math Error

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CP712

CP712 — Overpayment Form 1040PR

Overpayment Form 1040PR

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CP713

CP713 — Math Error Settlement on Form 1040PR Math Error

Math Error Settlement on Form 1040PR Math Error

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CP714

CP714 — No Math Error Balance Due 1040PR (IMF/SP)

No Math Error Balance Due 1040PR (IMF/SP)

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CP71A

CP71A — Annual reminder notice to the taxpayer of their balance due on a module(s), that have been in currently-not- collectible…

Annual reminder notice to the taxpayer of their balance due on a module(s), that have been in currently-not- collectible status (53) for at least 65 cycles w…

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CP71C

CP71C — Annual reminder notice to the taxpayer of their balance due module(s) that are in status 24 with a module balance of $25…

Annual reminder notice to the taxpayer of their balance due module(s) that are in status 24 with a module balance of $25.00 or more. The notice will reflect …

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CP71D

CP71D — Annual reminder notice to the taxpayer of their balance due module(s) that are in status 22 or status 26 for 1 year or m…

Annual reminder notice to the taxpayer of their balance due module(s) that are in status 22 or status 26 for 1 year or more if the balance due is $25.00 or m…

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CP71H

CP71H — Annual reminder notice to taxpayers with balance due modules from ACA, all statuses.

Annual reminder notice to taxpayers with balance due modules from ACA, all statuses.

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CP75

CP75 — Initial Exam notice to the taxpayer telling them that their refund for Earned Income Credit is frozen pending an examina…

Initial Exam notice to the taxpayer telling them that their refund for Earned Income Credit is frozen pending an examination of their return, requesting addi…

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CP755

CP755 — We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. On line 2 of Form 8941 you reported 25 or mo…

We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. On line 2 of Form 8941 you reported 25 or more full time equivalent employees for…

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CP756

CP756 — We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. Line 3 of Form 8941 you reported average ann…

We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. Line 3 of Form 8941 you reported average annual wages paid for the tax year of %5…

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CP757

CP757 — We changed the amount of First-Time Homebuyer Credit Repayment included in the total tax on page 2 of your tax return. A…

We changed the amount of First-Time Homebuyer Credit Repayment included in the total tax on page 2 of your tax return. According to our records you do not ow…

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CP758

CP758 — We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, because you did not claim …

We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, because you did not claim a dependent exemption for the student…

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CP759

CP759 — 1st notice IMF Nonfiler Return Delinquency

1st notice IMF Nonfiler Return Delinquency

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CP75A

CP75A — Initial Exam notice to the taxpayer telling them that their return is being examined for Earned Income Credit and additi…

Initial Exam notice to the taxpayer telling them that their return is being examined for Earned Income Credit and addition child tax credit, requesting addit…

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CP75C

CP75C — Notice to taxpayer informing them that their claimed Earned Income Credit refund has been disallowed due to their being …

Notice to taxpayer informing them that their claimed Earned Income Credit refund has been disallowed due to their being banned from filing for Earned Income …

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CP75D

CP75D — Initial Exam notice to taxpayer, requesting supporting documentation for Earned Income Credit, filing status and/or depe…

Initial Exam notice to taxpayer, requesting supporting documentation for Earned Income Credit, filing status and/or dependent information. Entire refund is f…

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CP90

CP90 — Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Lev…

Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Levy Program.

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CP90C

CP90C — Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Lev…

Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Levy Program, specifically for federal c…

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Letter 1058

Letter 1058 — Final notice / intent to levy (and notice of your right to a hearing)

A formal collection letter that can carry levy intent and hearing rights. Often paired with serious balance pressure. Read the date and rights carefully.

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LT11

LT11 — Final notice of intent to levy

This is a serious collection notice. The IRS is warning that it may levy (take) assets or wages if the balance is not resolved. Deadlines matter.

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