Understanding IRS Letters

IRS Notification Descriptions

Notice Number

Description

Topic

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
CP03A You received a tax credit (called the First-Time Homebuyer Credit) for a home you purchased. This notice informs you on how to repay it.

 

 
CP03B You received a tax credit (called the First-Time Homebuyer Credit) for a home you purchased. This notice informs you that you don't have to repay the credit as long as the home remains your main home for at least three years after you purchase it. It also explains situations where a home stops being a main home.

 

 
CP08 You may qualify for the Additional Child Tax Credit and be entitled to some additional money.

 

Additional Child Tax Credit
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
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
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
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
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
CP31 Your refund check was returned to us, so you need to update your address.

 

Refund
CP45 We were unable to apply your overpayment to your estimated tax as you requested.

 

Overpayment
CP53 We can't provide your refund through direct deposit, so we're sending you a refund check by mail.

 

Direct Deposits
CP120 You need to send us documentation of your tax-exempt status.

 

Tax Exemptions
CP130 Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.

 

Filing Requirements
CP139 Your tax return filing requirements may have changed: You may no longer need to file Form 941 and Form 940.

 

Filing Requirements
CP152 We have received your return.

 

Confirmation of Return Receipt
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
CP166 We were unable to process your monthly payment because there were insufficient funds in your bank account.

 

Payment Process
CP178 Your tax return filing requirements may have changed: You may no longer owe excise tax.

 

Filing Requirements
CP231 Your refund or credit payment was returned to us and we need you to update your current address.

 

Address Update Needed
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
   

 

 

 
Other Notices and Letters  
   
Notice or Letter Number Title  
CP 12 Changes to Tax Return, Overpayment

 

 
CP 14 Balance Due

 

 
CP 23 Estimated Tax Discrepancy, Balance Due

 

 
CP 49 Overpaid Tax Applied to Other Taxes You Owe

 

 
CP 57 Notice of Insufficient Funds

 

 
CP 88 Delinquent Return Refund Hold

 

 
CP 90/CP 297 Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing

 

 
CP 297A Notice of Levy and Notice of Your Right to a Hearing

 

 
CP 91/CP 298 Final Notice Before Levy on Social Security Benefits

 

 
CP 161 Request for Payment or Notice of Unpaid Balance, Balance Due

 

 
CP 501 Reminder Notice - Balance Due

 

 
CP 503 Second Request Notice - Balance Due

 

 
CP 504 Final Notice - Balance Due

 

 
CP 521 Installment Agreement Reminder Notice

 

 
CP 523 Notice of Default on Installment Agreement

 

 
CP 2000 Notice of Proposed Adjustment for Underpayment/Overpayment

 

 
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 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 4903 (LT 26) We have no record of receiving your tax returns.

 

 
Letter LP 47 Address Information Request

 

 
Letter LP 59 Please contact us about the taxpayer levy.

 

 

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