The reference desk / Letter index
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Understand what matters.
Search 298 letter and notice numbers across 289 guides. Related identifiers share a guide when the instructions are the same.
289 guides shown
Levy, seizure, or court rights at stake
- CP77Critical
The IRS intends to levy your Alaska Permanent Fund Dividend and other assets. Calendar the hearing deadline on the notice and decide now whether to pay, set up a plan, or file Form 12153.
Timing30 days to request a Collection Due Process hearing
- CP90Critical
Request a Collection Due Process hearing before the IRS can levy.
Timing30 days to request a CDP hearing
- CP91Critical
Respond before the IRS takes up to 15% of your Social Security.
Timing30 days before Social Security levy
- CP92Critical
The IRS levied your state tax refund. Review the notice deadline for a CDP hearing.
TimingUse the CDP deadline shown
- CP297Critical
Final levy notice for your business. File Form 12153.
Timing30 days to request a CDP hearing
- CP297ACritical
The IRS already levied assets. Use the post-levy CDP rights described in the notice.
TimingRequest a post-levy CDP hearing by the notice deadline
- CP298Critical
The IRS plans to take up to 15% of your Social Security benefits for a business tax debt. Verify the balance and resolve it, or use your appeal rights, before the date on the notice.
TimingAct before the date on your notice; the levy follows if the balance is not resolved
- CP504Critical
Notice of intent to levy. Review the notice and resolve or challenge the balance now.
TimingPay or contact the IRS immediately
- CP504BCritical
Intent to levy with passport certification risk. Do not wait.
TimingAct within 30 days
- CP508CCritical
The IRS certified the debt to the State Department, which controls denial, revocation, or renewal.
TimingPassport action is now possible
- CP523Critical
Installment agreement default and proposed termination. Confirm the reason, corrective action, and appeal instructions.
TimingContact the IRS within 30 days; check appeal dates
- CP3219ACritical
Statutory notice of deficiency from AUR. File by the date shown; do not rely on tolling.
Timing90 days to petition Tax Court
- CP3219NCritical
Nonfiler deficiency notice based on an IRS substitute return. File by the date shown.
Timing90 days to petition Tax Court
- Letter 531Critical
Notice of deficiency. File a Tax Court petition by the exact date shown if you want prepayment review.
Timing90 days to petition Tax Court
- Letter 1058Critical
Final notice before levy. The CDP clock is running.
Timing30 days to request a CDP hearing
- Letter 1153Critical
Proposed Trust Fund Recovery Penalty against you personally. Preserve the protest deadline.
Timing60 days to protest (75 if addressed outside the U.S.)
- Letter 3172Critical
A federal tax lien has been filed. You have CDP rights on the lien.
Timing30 days to request a CDP hearing
- Letter 3219Critical
Statutory notice of deficiency. File by the date shown; do not rely on tolling.
Timing90 days to petition Tax Court
- Letter 3219ACritical
Statutory notice of deficiency. File by the date shown; do not rely on tolling.
Timing90 days to petition Tax Court
- Letter 3219BCritical
Statutory notice of deficiency. File by the date shown; do not rely on tolling.
Timing90 days to petition Tax Court
- Letter 3219CCritical
Statutory notice of deficiency. File by the date shown; do not rely on tolling.
Timing90 days to petition Tax Court
- LT11Critical
Final notice before levy. File Form 12153 to preserve your rights.
Timing30 days to request a CDP hearing
- LT73Critical
The IRS issued a levy for unpaid federal employment taxes. Act immediately.
TimingLevy already issued
- LT75Critical
The IRS issued a levy for unpaid taxes. Identify the property or income affected and seek release if appropriate.
TimingLevy already issued
Hard deadline: respond now
- CP01BUrgent
Your identity theft case needs more information from you.
Timing30 days to respond
- CP05AUrgent
The IRS needs documents to verify your return. Refund held until then.
Timing30 days to send documents
- CP15BUrgent
The IRS has assessed the Trust Fund Recovery Penalty against you personally. Check the quarters and amounts, then decide quickly whether to pay, arrange payments, or start a refund claim.
TimingPay by the date on the notice; 30 days from notice and demand to use the bond procedure
- CP59Urgent
The IRS has no record of your return. File before the SFR process starts.
TimingFile promptly
- CP63Urgent
Refund frozen for unfiled returns. File them to get paid.
TimingFile to release refund
- CP75Urgent
EITC audit. Your refund is frozen until you prove eligibility.
Timing30 days to send documents
- CP75AUrgent
EITC review needs more time. Watch for document requests.
TimingReview extended
- CP75DUrgent
You must recertify for EITC with Form 8862 documentation.
Timing30 days to recertify
- CP79Urgent
EITC ban imposed. Recertification required when eligible.
TimingBan in effect
- CP79AUrgent
Multiple credit ban. Get help before claiming again.
TimingBan in effect
- CP81Urgent
The IRS is holding payments or credits for a year you never filed, and the right to claim them is about to expire. File that return now or call to move the credit.
TimingFile before the refund statute expires (about six months from the notice)
- CP87AUrgent
Dependent claimed twice. Prove your claim or amend.
Timing30 days to respond
- CP88Urgent
Refund held for delinquent returns.
TimingFile to release refund
- CP120AUrgent
Your organization lost tax-exempt status for not filing a Form 990 series return for three consecutive years. Determine what returns are now due and apply for reinstatement.
TimingFile required returns now; apply to reinstate exempt status
- CP166Urgent
Your direct debit installment payment bounced. Make the missed payment, confirm the bank account on file, and make sure the next debit clears so the agreement does not default.
TimingMake the missed payment now; future debits must clear on schedule
- CP169Urgent
The IRS says it is missing a return. Identify which return and period, then send a signed copy or a completed new return so it arrives by the due date on the notice.
TimingSend the signed return so the IRS receives it by the date on the notice
- CP256VUrgent
ACA employer shared responsibility payment proposed.
Timing30 days to respond
- CP259Urgent
Business return not filed. Penalties accrue monthly.
TimingFile promptly
- CP283Urgent
The IRS charged a penalty for a late or incomplete Form 5500-EZ retirement plan return. Supply any missing information, then pay or send a signed reasonable cause request by the due date.
TimingPay or request removal by the date on the notice
- CP295Urgent
The IRS already charged a penalty for a late or incomplete Form 5500 and never heard back. Pay it, supply any missing information, or send a signed reasonable cause request now.
TimingPay or request relief by the date on the notice
- CP503Urgent
Another balance reminder. Reconcile payments and respond; do not wait for a predicted next notice.
TimingRespond by the date on your notice
- CP515Urgent
Also covers CP518
Non-filer escalation. Next stop is a substitute return.
TimingFile promptly
- CP522Urgent
The IRS is reviewing your installment agreement. Complete Form 433-F for your own use and call the number on the notice by the deadline. Do not mail the form.
TimingCall by the date on your notice or the agreement may be terminated
- CP2000Urgent
Proposed changes from information matching, not a bill. Compare each item and respond as instructed.
TimingRespond by the date on your notice
- CP2100Urgent
First B-notice. Send backup withholding notices to payees.
Timing15 business days to act
- CP2100AUrgent
TIN mismatch notice for filers with fewer than 50 errors. Send the appropriate B-notice and follow backup-withholding rules.
Timing15 business days to act
- CP2501Urgent
Underreporter inquiry. Respond before it escalates to CP2000.
Timing30 days to respond
- CP2566Urgent
The IRS filed a return for you with no deductions. File your own now.
Timing30 days to respond
- CP2566RUrgent
SFR processed and your refund is held. File the real return.
Timing30 days to respond
- Form 668(Y)Urgent
A Notice of Federal Tax Lien was filed. Review accompanying Letter 3172 for any CDP deadline.
TimingFederal tax lien filed
- Form 4564Urgent
Information Document Request in an examination. Coordinate a complete, timely response.
TimingDeadline on the IDR
- Letter 12CUrgent
Your refund is frozen until you supply the missing information.
Timing20 days to respond
- Letter 105CUrgent
Formal claim disallowance. Your two-year suit clock just started.
Timing2 years to sue for refund
- Letter 106CUrgent
Claim partially disallowed. Reconcile the allowed and denied amounts and protect refund suit rights.
TimingGenerally 2 years to sue on the disallowed amount
- Letter 226-JUrgent
Review the proposed ACA employer payment and employee listing. Return Form 14764 with your agreement or supported disagreement.
TimingRespond by the date printed on the letter
- Letter 227-LUrgent
Check the revised calculation against your prior submission before responding.
TimingUse the response date on the letter
- Letter 227-MUrgent
Identify the issues still disputed and review the next-step instructions.
TimingUse the response date on the letter
- Letter 227-OUrgent
Review the revised employer-payment documents with the person responsible for your organization’s tax reporting.
TimingFollow the response instructions and date
- Letter 525Urgent
Audit results with appeal rights. File a protest within 30 days.
Timing30 days to appeal
- Letter 566Urgent
Information Document Request for your audit. Respond completely and on time.
TimingDeadline on the letter
- Letter 692Urgent
The IRS revised its examination findings after reviewing additional information. Review the new report and respond by the date shown.
TimingUsually 15 days to respond
- Letter 725BUrgent
Collection appointment scheduled. Prepare the requested financial and compliance information.
TimingAppointment date set
- Letter 915Urgent
The IRS enclosed a report proposing examination changes. Review it and request Appeals by the date shown if you disagree.
Timing30 days to respond
- Letter 950Urgent
30-day letter. Request Appeals before the 90-day letter issues.
Timing30 days to appeal
- Letter 2030Urgent
Proposed Form 1120 or 1041 changes based on payer information. Review and respond.
TimingRespond by the date shown
- Letter 2205AUrgent
Field audit notification. Get representation before the first interview.
TimingAgent will contact you
- Letter 2531Urgent
Compare the reported discrepancy with the filed return and respond using Form 15114.
TimingRespond by the date on the letter
- Letter 2808CUrgent
Give the updated withholding instructions to payroll promptly. Do not restart the original lock-in waiting period.
TimingApply the modification upon receipt
- Letter 3176CUrgent
Review the challenged return position and the requested correction. A frivolous-return penalty may follow if you do not respond.
TimingRespond within 30 days of the letter date
- Letter 3284CUrgent
You are the non-requesting spouse in an innocent-spouse case. Submit relevant facts and records if you want them considered.
TimingRespond by the date shown
- Letter 3391Urgent
The IRS proposes tax because it believes required returns were not filed. Review the computation and preserve your Appeals deadline.
Timing60 days to protest
- Letter 3586Urgent
TFRP interview (Form 4180). Never attend without representation.
TimingInterview scheduled
- Letter 3708Urgent
Notice and demand after an FBAR penalty assessment. Review the assessment and act before interest and collection advance.
Timing30 days to request Appeals review or address payment
- Letter 4800CUrgent
Questionable wages/withholding. Prove it or the refund changes.
Timing30 days to respond
- Letter 4883CUrgent
Also covers Letter 6330C
The IRS must verify your identity and return information by phone before it can continue processing.
TimingFollow the phone-verification instructions promptly
- Letter 5071CUrgent
Also covers CP5071 · CP5071F · Letter 6331C
Verify your identity and whether you filed the return, using the method offered on your notice.
TimingFollow your notice's verification instructions promptly
- Letter 5263CUrgent
Also covers Letter 6042C
Answer the entity-verification questions, including if you have no affiliation with the entity named.
TimingRespond within 30 days of the letter date
- Letter 5699Urgent
The IRS has no record of required Forms 1094-C and 1095-C for an applicable large employer. File or explain why no filing was required.
TimingRespond by the date shown
- Letter 5747CUrgent
In-person identity verification required at a Taxpayer Assistance Center.
TimingAppointment required
- Letter 5938Urgent
The IRS has no record of your Form 1040. Check the year and your filing evidence before deciding how to respond.
TimingFile promptly or explain why filing is not required
- Letter 6167CUrgent
Check which identity-verification step remains incomplete and follow the instructions in your letter.
TimingFollow the authentication instructions promptly
- Letter 6173Urgent
Digital asset letter requiring a signed response. Do not ignore.
TimingResponse required
- LT16Urgent
Unpaid taxes or missing returns require attention; enforcement may follow.
TimingRespond promptly
- LT24Urgent
The IRS needs more information to establish your proposed installment agreement.
TimingRespond by the date shown
Respond soon to stay ahead
- CP01EAttention
Someone used your SSN for employment. Check your records.
TimingReview your wage records
- CP02Attention
EITC eligibility questioned.
TimingRespond if you qualify
- CP04Attention
Your return claimed combat zone or contingency operation relief. Send Form 15109 with your dates of service and orders or authorization letter by the due date on the notice.
TimingSend Form 15109 and proof of service by the date on your notice
- CP05Attention
Return under review. No action unless they ask for documents.
TimingWait: 60 days typical
- CP06Attention
Premium tax credit verification. Send Form 1095-A documentation.
Timing30 days to respond
- CP06AAttention
PTC changes affecting refund. Documentation required.
Timing30 days to respond
- CP11Attention
Processing change created a balance. Check their math.
Timing21 days to pay or dispute
- CP11AAttention
Processing change with penalty. Verify before paying.
Timing21 days to pay or dispute
- CP14Attention
Compare the balance with your return and payment records; pay, arrange payments, or contact the IRS if you disagree.
TimingUse the due date on your notice
- CP14HAttention
ACA shared responsibility balance due.
TimingPay or arrange within 21 days
- CP14IAttention
Balance due with interest detail.
TimingPay or arrange within 21 days
- CP20Attention
Tax credit adjusted. Confirm the change is correct.
TimingReview the change
- CP21AAttention
Account adjusted, balance due. Confirm the adjustment is right.
Timing21 days to pay or dispute
- CP22AAttention
Return changes created a balance due.
Timing21 days to pay or dispute
- CP22EAttention
Exam changes recorded. Verify they match your records.
TimingReview the change
- CP22IAttention
Also covers CP21I
The IRS changed the IRA-related taxes on your return. Compare the change with your Form 5329 and 1099-R, pay any balance by the due date, or call the number on the notice if you disagree.
TimingPay any balance by the date on the notice; call if you disagree
- CP23Attention
Estimated payment mismatch. Reconcile against your records.
Timing21 days to pay or dispute
- CP25Attention
Estimated payments partially credited. Check the difference.
TimingReconcile payments
- CP25AAttention
Refund held while estimated payments reconcile.
TimingReconcile payments
- CP27Attention
EITC reduced or removed. Dispute if you qualify.
TimingReview the change
- CP30Attention
Estimated tax penalty. Annualizing income may reduce it.
TimingReview the penalty
- CP31Attention
Refund check returned. Fix your address to get paid.
TimingUpdate your address
- CP32Attention
Refund frozen. Form 8379 may recover your share.
TimingFile injured spouse
- CP32AAttention
Refund applied to spouse’s debt. Form 8379 may help.
TimingFile injured spouse
- CP40Attention
Unpaid tax account assigned to a private collection agency. Verify the assignment and review your options.
TimingVerify the assigned agency
- CP42Attention
Refund reduced for other obligations.
TimingVerify the offset
- CP44Attention
Refund held pending review of your account.
TimingWait: review pending
- CP49Attention
Refund applied to another tax year. Confirm the balance was real.
TimingVerify the offset
- CP51AAttention
Balance due on Form 1040.
Timing21 days to respond
- CP51BAttention
Second balance due notice.
TimingRespond promptly
- CP51CAttention
Third balance due notice. Enforcement notices are next.
TimingRespond promptly
- CP52Attention
Self-employment tax corrected. Verify against your Schedule SE.
TimingReview the correction
- CP53EAttention
Use your IRS Online Account to review the refund notification and provide eligible direct-deposit information or request an available exception.
Timing30 days to update bank information or select an exception
- CP54BAttention
Also covers CP54Q
The name or identification number on your return does not match IRS or SSA records, so your refund is on hold. Compare with your card and return the response form with copies.
TimingReturn the CP54 response form by the date on your notice
- CP54EAttention
The name or identification number on your return or estimated tax payments does not match IRS or SSA records. Compare with your Social Security or ITIN card and return the response form with copies.
TimingReturn the CP54 response form by the date on your notice
- CP54GAttention
The name or identification number on your return does not match IRS or SSA records. Compare with your card, complete the CP54 response form, and include copies that prove your name and number.
TimingReturn the CP54 response form by the date on your notice
- CP57Attention
Your payment bounced and a penalty was added.
TimingFix the payment
- CP60Attention
The IRS removed a payment credit. Prove the payment.
TimingRespond with proof
- CP71Attention
Annual balance reminder. The debt and the CSED are both aging.
TimingAnnual reminder
- CP71AAttention
Annual reminder with payment options.
TimingAnnual reminder
- CP71CAttention
Annual reminder while in CNC. Check your CSED dates.
TimingAnnual reminder
- CP71DAttention
This is the IRS’s yearly reminder of an unpaid balance. If a revenue officer has your case, contact them. Otherwise pay, set up a plan, or ask about hardship or an offer.
TimingPay or arrange payment by the date on the notice
- CP71HAttention
Also covers CP501H
You still owe an Affordable Care Act shared responsibility payment from a year before 2019. Confirm the year and amount, then pay or set up a plan. No liens or levies can be used to collect it.
TimingPay by the date on the notice to stop further interest
- CP75EAttention
No current public IRS source confirms this page's former EITC-disallowance description. Follow the instructions printed on your notice.
TimingVerify the exact identifier
- CP80Attention
Credit on account but no return filed. File before the refund statute runs.
TimingFile to claim credit
- CP80AAttention
Estimated credits waiting on an unfiled return.
TimingFile to claim credit
- CP87BAttention
You claimed yourself, but someone else claimed you as a dependent for the same year. Review the dependency rules. If you qualify as their dependent, file Form 1040-X.
TimingNo deadline printed; amend promptly if you were someone’s dependent
- CP87CAttention
You claimed a dependent whose gross income was over the limit, and someone else claimed the same person. Check the rules and file Form 1040-X if the person did not qualify.
TimingNo deadline printed; amend promptly if the person did not qualify
- CP104Attention
Address change verification. Confirm you made the change. If not, possible identity theft.
TimingConfirm if real
- CP134Attention
Employer overpayment applied. Verify the application.
TimingReview the credit
- CP134BAttention
Employer account adjustment. Reconcile with your 941s.
TimingReview the adjustment
- CP141LAttention
Your exempt organization was charged a penalty under IRC 6652(c) for filing late or incomplete. Pay by the due date, or send a signed statement showing reasonable cause.
TimingPay by the date on the notice or send a reasonable cause statement
- CP161Attention
Business penalty balance due. Abatement may be available.
Timing21 days to pay or dispute
- CP162Attention
Late filing penalty on a business return. FTA may apply.
TimingRespond promptly
- CP162AAttention
The IRS charged your partnership or S corporation a penalty for filing late or not filing electronically. Check the dates, then pay or ask for relief, including Rev. Proc. 84-35 for small partnerships.
TimingPay by the date on the notice or request relief
- CP171Attention
Annual business balance reminder.
TimingAnnual reminder
- CP187Attention
Business return penalty. Check abatement options.
TimingRespond promptly
- CP210Attention
Business account adjusted with balance due.
TimingReview the adjustment
- CP215Attention
Civil penalty assessed on business account.
TimingRespond promptly
- CP216Attention
Schedule K-1 processing issue on a business return.
TimingReview the issue
- CP220Attention
Penalty or interest changed on your business account.
TimingReview the change
- CP220JAttention
Review the assessed employer payment, due date, and payment options. Compare the bill with the earlier ACA correspondence.
TimingUse the payment date on the notice
- CP231Attention
Refund went to an old address.
TimingUpdate your address
- CP234Attention
Premium tax credit adjusted.
TimingReview the change
- CP267Attention
The payments credited to your business return differ from what you claimed, creating an overpayment. If payments were misapplied, contact the IRS within 30 days; otherwise a refund follows.
Timing30 days to tell the IRS where payments belong
- CP268Attention
The IRS corrected a calculation on your business return and you now have a potential overpayment. Check the change, then call within 30 days to request a refund or apply the credit elsewhere.
TimingCall within 30 days to request the refund or redirect the credit
- CP501Attention
Balance reminder. Check whether earlier payments or responses are reflected, then resolve the open issue.
TimingUse the due date on your notice
- CP502Attention
Second reminder. CP503 and CP504 follow.
TimingRespond promptly
- CP521Attention
Installment payment reminder. Missing it risks default.
TimingPayment due
- CP531Attention
The IRS says you underreported or did not report interest or dividend income. File or amend your return and pay the tax to avoid backup withholding on future interest and dividends.
TimingCorrect the unreported income before more notices follow
- CP567Attention
ITIN application rejected. Correct the issues in your notice before reapplying.
TimingReview rejection and reapply
- CP2057Attention
Income mismatch flagged. Amend now or face a CP2000 later.
TimingAmend if needed
- Letter 12AAttention
No current public IRS source confirms this page's former incomplete-return description. Follow the instructions printed on your document.
TimingVerify the exact identifier
- Letter 12DAttention
No current public IRS source confirms this page's former follow-up-request description. Follow the instructions printed on your document.
TimingVerify the exact identifier
- Letter 12EAttention
Identity or account verification routing.
TimingVerify promptly
- Letter 96Attention
Appeals has your case. Prepare your presentation.
TimingAppeals received
- Letter 107CAttention
No current public IRS source confirms this page's former partial-disallowance description. Read the title and legal-rights language on your document.
TimingVerify the exact identifier
- Letter 177CAttention
Installment agreement terms or changes. Confirm they match what you agreed.
TimingReview the terms
- Letter 220Attention
No current public IRS source confirms this page's former audit description. Read the title and first paragraph on your document.
TimingVerify the exact identifier
- Letter 227CAttention
Account or identity verification request.
TimingVerify promptly
- Letter 306CAttention
Math or error clarification.
TimingReview the explanation
- Letter 321Attention
Appeals case status update.
TimingStatus update
- Letter 354CAttention
Adjustment explanation. Verify against your records.
TimingReview the adjustment
- Letter 365CAttention
Collection status notice.
TimingReview status
- Letter 380Attention
Appeals conference being scheduled. Be ready.
TimingConference scheduling
- Letter 431CAttention
No current public IRS source confirms this page's former document-request description. Use the title and instructions printed on your document.
TimingVerify the exact identifier
- Letter 446CAttention
Refund held pending verification.
TimingWait or verify
- Letter 488CAttention
No current public IRS source confirms the former identity-verification description. Check the number and title printed on your document.
TimingVerify the exact identifier
- Letter 507CAttention
No current public IRS source confirms this number as an identity-verification letter. Check whether your document says Letter 5071C.
TimingVerify the exact identifier
- Letter 544CAttention
Collection activity on your account.
TimingReview activity
- Letter 585Attention
No current public IRS guide identifies this number as a TFRP notice. Confirm the document before acting.
TimingVerify the exact title and instructions
- Letter 686CAttention
No current public IRS source confirms this page's former offer-rejection description. Follow the title and appeal language on your document.
TimingVerify the exact identifier
- Letter 725AAttention
No current public IRS source confirms this page's former audit-appointment description. Check the suffix and title on your document.
TimingVerify the exact identifier
- Letter 725CAttention
No current public IRS source confirms this page's former appointment description. Check the suffix and title on your document.
TimingVerify the exact identifier
- Letter 854CAttention
Additional verification request.
TimingSend what they ask
- Letter 916CAttention
Identify why the IRS did not consider your claim and what supporting information or procedural issue needs attention.
TimingReview the stated reason and applicable claim deadlines
- Letter 979Attention
Inadequate Records Notice. Describe your corrective recordkeeping system in writing before the next audit cycle.
Timing6 months to respond
- Letter 1615Attention
No current public IRS source confirms this page's former partnership-audit description. Use the exact title and instructions on your document.
TimingVerify the exact identifier
- Letter 2272CAttention
Account verification request.
TimingVerify if asked
- Letter 2273CAttention
Identity verification request.
TimingVerify promptly
- Letter 2275CAttention
Additional authentication required.
TimingAuthenticate promptly
- Letter 2439Attention
Refund offset notice. Confirm the underlying debt.
TimingVerify the offset
- Letter 2518Attention
OIC payment reminder. Default voids the entire offer.
TimingPayment due
- Letter 2781CAttention
Account issue flagged.
TimingReview the issue
- Letter 2802CAttention
Employment tax adjustment, often a lock-in letter warning.
TimingReview withholding
- Letter 3027Attention
No current public IRS guide confirms this number as a TFRP assessment letter. Confirm the document before acting.
TimingVerify the exact title and instructions
- Letter 3164Attention
The IRS plans to contact third parties about your tax liability. Review outstanding information requests and the period stated in the letter.
TimingReview the contact period and outstanding requests
- Letter 3311Attention
Appeals decision. Understand your remaining options.
TimingReview the decision
- Letter 3477Attention
Installment agreement terms confirmation.
TimingReview the terms
- Letter 3657CAttention
The IRS closed an innocent-spouse request without considering its merits because a basic eligibility or processing requirement was not met.
TimingReview why the claim received no consideration
- Letter 4112CAttention
No current public IRS source confirms this page's former offer-in-compromise description. Follow the title and instructions on your document.
TimingVerify the exact identifier
- Letter 4141Attention
Collection Appeals Program decision. Limited further review.
TimingCAP decision
- Letter 4384CAttention
Return under review or hold.
TimingReview status
- Letter 4464CAttention
Return selected for review. Refund held in the meantime.
TimingWait: review in progress
- Letter 5471Attention
Form 5471 is an information return, but no current public IRS source confirms a Letter 5471 with the former description.
TimingVerify the exact identifier
- Letter 5775Attention
Verify the IRS contact and arrange the requested discussion. This letter is not an audit notification for you.
TimingContact the named employee to discuss scheduling
- Letter 6174Attention
Digital asset education letter. No response required, but amend if needed.
TimingReview and comply
- Letter 6174-AAttention
Digital asset follow-up. Amend if your reporting was wrong.
TimingReview and comply
- Letter 6176Attention
Exempt organization compliance issue.
TimingRespond promptly
- Letter 6217CAttention
Read which entity details remain unresolved and provide the specific information requested.
TimingUse the timeframe printed on the letter
- LT14Attention
Collections cannot reach you. Silence escalates to enforcement.
TimingContact the IRS
- LT19Attention
Balance update from collections.
TimingReview balance
- LT22Attention
Balance due with payment options. Choose before enforcement.
TimingPick an option
- LT23Attention
No current public IRS source confirms this page's former installment-agreement description. Follow the instructions printed on your LT23.
TimingVerify the exact identifier
- LT38Attention
Account balance statement. Collections is re-engaging.
TimingReview balance
- LT40Attention
IRS will contact third parties about your liability.
TimingContact within 45 days
- LT41Attention
Third-party contacts coming on unfiled returns.
TimingFile now
Review and file away
- CP01Informational
Identity theft claim verified. Account flagged for protection.
TimingCase verified
- CP01AInformational
IP PIN assigned. You need it to file.
TimingKeep your IP PIN safe
- CP01CInformational
Identity theft case update.
TimingCase update
- CP01HInformational
Account locked: SSN matches a deceased person record.
TimingCall to unlock
- CP01SInformational
The IRS received your identity theft claim and will send any refund after it finishes the case. Keep the notice, protect your account with an IP PIN, and answer any follow-up requests quickly.
TimingNo response needed; watch for follow-up mail
- CP07Informational
The IRS is holding your refund while it reviews treaty benefits or Schedule A deductions you claimed. Do not file a duplicate return. Gather your records in case the IRS asks.
TimingNo action needed now; review can take up to 12 weeks
- CP08Informational
You may qualify for the Additional Child Tax Credit.
TimingMoney waiting
- CP09Informational
You may qualify for EITC. Claim it.
TimingMoney waiting
- CP10Informational
Overpayment applied to estimated tax.
TimingReview the application
- CP10AInformational
Underpayment penalty waived.
TimingGood news
- CP12Informational
Math error corrected in your favor or refund changed. Verify it.
Timing60 days to dispute
- CP13Informational
Changes made: no refund, no balance. Confirm you agree.
Timing60 days to dispute
- CP16Informational
Errors corrected, refund changed. Check the math.
Timing60 days to dispute
- CP21BInformational
Adjustment in your favor. Refund due.
TimingRefund coming
- CP21CInformational
Adjustment recorded, no balance change.
TimingReview the correction
- CP24Informational
Estimated payment discrepancy affected your refund. Verify.
TimingReview the change
- CP24EInformational
Estimated payment adjustment with no net change.
TimingNo action needed
- CP30AInformational
Estimated tax penalty adjusted in your favor.
TimingPenalty reduced
- CP39Informational
Overpayment applied to other periods.
TimingReview the offset
- CP45Informational
Overpayment applied to next year as you requested.
TimingNo action needed
- CP53Informational
Refund delayed. Direct deposit failed, paper check coming.
TimingRefund delayed
- CP53AInformational
Refund delayed for additional review.
TimingRefund delayed further
- CP53BInformational
Refund delayed. Review in progress.
TimingRefund under review
- CP53CInformational
Refund delayed by a processing issue.
TimingSystem issue
- CP74Informational
Good news. The IRS accepted your Form 8862 and you are recertified to claim the credits that were denied in an earlier audit. Keep this notice with your tax records.
TimingNo response needed; keep the notice
- CP121Informational
This educational notice says your foreign corporation may have filed Form 1120-F late, which can cost it deductions and credits. Do not reply; review and fix any other U.S. filing gaps.
TimingNo reply required; review all U.S. filing obligations
- CP136Informational
Penalty removed from your account.
TimingGood news
- CP136BInformational
The IRS is telling you which federal tax deposit schedule to use next year based on what you reported on Form 944. Check the liability figure against your records before January.
TimingUse the correct deposit schedule starting January 1
- CP141Informational
Refund applied to balance due.
TimingReview the offset
- CP141CInformational
Additional refund applied to balance.
TimingReview the offset
- CP214Informational
This is a reminder for one-participant plan sponsors. Check whether the plan must file Form 5500-EZ for this plan year, and file by the last day of the 7th month after year end if so.
TimingNo response needed; file Form 5500-EZ by its due date if required
- CP261Informational
The IRS accepted the S corporation election. Review the effective date and retain the approval with the entity’s tax records.
TimingKeep permanently and check the effective date
- CP276AInformational
The IRS did not receive a correct tax liability schedule with your employment tax return. It waived the deposit penalty this time. No payment is due; fix the schedule going forward.
TimingNo reply required; fix your liability schedule on future returns
- CP276BInformational
The IRS found late or short payroll tax deposits but decided not to charge the deposit penalty this time. No payment is due. Find out why the deposits were late and fix it now.
TimingNo reply required; make future deposits on time
- CP565Informational
The IRS assigned you an Individual Taxpayer Identification Number. Check that your name and date of birth are correct, keep the notice, and use the ITIN only on federal tax documents.
TimingNo response needed; check your name and date of birth
- CP566Informational
Identity theft case received and assigned.
TimingCase acknowledged
- CP575Informational
Check your entity name and EIN. Eligible businesses can download digital CP575 verification from Business Tax Account.
TimingKeep the EIN confirmation permanently
- CP2005Informational
Underreporter case closed, no change.
TimingCase closed
- CP2006Informational
Your CP2000 response was accepted.
TimingResponse accepted
- Letter 86CInformational
The IRS transferred your inquiry or forms to another office for resolution. Keep the letter and watch for the next response.
TimingNo action unless the letter asks for it
- Letter 112CInformational
Response to your inquiry.
TimingInquiry answered
- Letter 147CInformational
Use Letter 147C to confirm an EIN already assigned to your entity. Check the legal name and number before sharing it.
TimingKeep with your permanent business records
- Letter 148CInformational
Installment agreement accepted. Keep every payment on time.
TimingAgreement accepted
- Letter 168CInformational
Review the penalty relief granted, check the tax period and remaining balance, and keep the letter with your tax records.
TimingKeep the letter and follow any remaining payment or response instructions
- Letter 170CInformational
Payment acknowledged.
TimingPayment confirmed
- Letter 203CInformational
Informational response from the IRS.
TimingInformational
- Letter 227-JInformational
Compare this acknowledgment with your signed response and keep the records together.
TimingRetain the acknowledgment
- Letter 227-KInformational
Save the result with the original proposal and your supporting response.
TimingKeep the closure letter
- Letter 227-NInformational
Compare the result with your Appeals documents and retain the complete file.
TimingKeep with your Appeals records
- Letter 239CInformational
Response to your correspondence.
TimingCorrespondence answered
- Letter 264CInformational
Processing delay notice. Calendar a follow-up.
TimingProcessing delayed
- Letter 1962Informational
Your direct-debit installment agreement was granted or revised. Confirm the bank information, amount, and payment date.
TimingReview the direct-debit terms
- Letter 2645CInformational
Stall letter: the IRS is buying 60 more days.
TimingIRS needs more time
- Letter 2788CInformational
Account issue resolved.
TimingIssue resolved
- Letter 2797CInformational
Refund inquiry response.
TimingInquiry answered
- Letter 2800CInformational
Penalty abated or account adjusted in your favor.
TimingGood news
- Letter 2801CInformational
Penalty relief granted.
TimingGood news
- Letter 2840CInformational
OIC accepted. Stay compliant for five years or it unwinds.
TimingOffer accepted
- Letter 3064CInformational
Examination closed with no change.
TimingExam closed
- Letter 3286CInformational
Account action confirmation.
TimingAction confirmed
- Letter 3572Informational
No-change audit. Keep this letter forever.
TimingAudit closed
- Letter 4281Informational
Return received confirmation.
TimingReturn received
- Letter 5072CInformational
Identity theft case update.
TimingCase update
- Letter 5073CInformational
Identity theft case closed.
TimingCase resolved
- Letter 5447CInformational
Power of attorney on file.
TimingPOA processed
- Letter 6201Informational
Tax Compliance Report for individuals and sole proprietors. Check filing and payment information before sharing it.
TimingReview your compliance status
- Letter 6574Informational
Download the business compliance report from Business Tax Account and check its filing and payment information.
TimingReview before sharing with the requesting organization
- LT17Informational
Refund applied to outstanding balance.
TimingReview the offset
- LT18Informational
Installment agreement under review.
TimingAgreement pending
- LT21Informational
Account status update.
TimingStatus letter
- LT26Informational
Overpayment applied to balance.
TimingReview the offset
- LT27Informational
Account adjusted. Nothing owed.
TimingNo balance due
- LT33Informational
Refund applied to balance due.
TimingReview the offset
- LT39Informational
Currently Not Collectible status confirmed. Collection paused, CSED still running.
TimingCNC confirmed