The CP104 confirms that the IRS updated the address on your tax account. If you filed a return with a new address or submitted Form 8822 to change your address, this notice confirms the change was processed. If you didn't request an address change, this notice is a red flag.
If You Requested the Change
Verify the new address on the CP104 matches what you submitted. If it's correct, file the notice with your tax records. No further action needed.
If You Didn't Request the Change
An unauthorized address change is a sign of identity theft. Someone may be trying to redirect your tax correspondence or refund to a different address. Take immediate action.
Call the IRS immediately at the number on the CP104 or at 1-800-829-1040. Report the unauthorized change and request that your correct address be restored. File Form 14039 (Identity Theft Affidavit) if you haven't already. Monitor your IRS Online Account for any unauthorized return filings or account changes. Place a fraud alert with the three major credit bureaus.
Why Address Changes Matter
Your IRS address is where all notices, letters, and correspondence are sent. If a criminal changes your address, they could intercept your mail, including refund checks, statutory notices of deficiency (which start a 90-day clock you won't know about), and collection notices with CDP hearing deadlines. By the time you discover the problem, critical deadlines may have passed.
If you received a CP104 you didn't expect, call us immediately at (813) 229-7100.