The CP40 confirms that the IRS updated the address on your account. Like the CP104, this is either a routine confirmation of a change you requested or a red flag that someone changed your address without authorization.
If You Requested the Change
Verify the new address is correct and file the notice with your records. No further action needed.
If You Didn't Request the Change
This is a potential identity theft indicator. Someone may be attempting to redirect your IRS correspondence to a different address. Act immediately: call the IRS to report the unauthorized change and restore your correct address, file Form 14039 (Identity Theft Affidavit), check your IRS Online Account for any unauthorized activity, and monitor your credit reports for suspicious activity.
An unauthorized address change can be part of a larger identity theft scheme. The criminal changes your address, files a fraudulent return, and the refund goes to them. By the time you discover it, the damage is done.
If you received an unexpected CP40, call us at (813) 229-7100.