Form numbers

CP notices (IRS): what each one means

A CP notice comes from the IRS. The CP number in the top right corner tells you what the letter is about. Each number asks for something different.

Forms we cover

Only the forms we cover are listed here.

CP01
IRS Notice CP01 (Identity Theft Claim Verified)
Your IRS CP01 Notice, Explained
CP01A
IRS CP01A Notice (Your Identity Protection PIN)
Your IRS CP01A Notice (Identity Protection PIN), Explained
CP01C
IRS Notice CP01C (Identity Theft Indicator, No Fraud Found)
Your IRS CP01C Notice, Explained
CP01H
IRS Notice CP01H (Account Locked, Deceased SSN Match)
Your IRS CP01H Notice, Explained
CP05
IRS CP05 Notice (Refund Held for Review)
Your IRS CP05 Notice, Explained
The IRS asks you to wait up to 60 days from the notice date before contacting them.
CP11
IRS Notice CP11 (Return Corrected, Balance Due)
Your IRS CP11 Notice, Explained
Your notice lists the exact date to pay or to contact the IRS if you disagree.
CP12
IRS CP12 Notice (Math Error Correction, Refund Changed)
Your IRS CP12 Notice, Explained
Contact the IRS by the date shown on your CP12 notice if you want to dispute the correction.
CP14
IRS Notice CP14 (Balance Due)
Your IRS CP14 Notice, Explained
Your notice lists the exact due date for payment.
CP21A
IRS Notice CP21A (Changes Made, Balance Due)
Your IRS CP21A Notice, Explained
Your notice shows the exact date to pay.
CP21B
IRS Notice CP21B (Changes Made, Refund Coming)
Your IRS CP21B Notice, Explained
CP22A
IRS Notice CP22A (Changes Made, Balance Due)
Your IRS CP22A Notice, Explained
Your notice shows the exact date to pay.
CP49
IRS Notice CP49 (Refund Applied to Tax Debt)
Your IRS CP49 Notice, Explained
CP59
IRS Notice CP59 (No Record of Your Prior Year Return)
Your IRS CP59 Notice, Explained
The IRS tells you to file immediately or explain why you don't need to file.
CP71
IRS Notice CP71 (Annual Balance Due Reminder)
Your IRS CP71 Notice, Explained
CP71 is a yearly reminder, not a new deadline notice.
CP71A
IRS Notice CP71A (Balance Reminder While Account Is Currently Not Collectible)
Your IRS CP71A Notice, Explained
CP71C
IRS Notice CP71C (Balance Reminder, Possible Lien and Collection Agency Referral)
Your IRS CP71C Notice, Explained
CP71C does not list a set number of days to respond.
CP75
IRS CP75 Notice (Correspondence Audit of EITC and Other Refundable Credits)
Your IRS CP75 Notice, Explained
Your own CP75 notice lists the reply date.
CP75A
IRS CP75A Notice (Audit of EITC, Dependents, and Filing Status)
Your IRS CP75A Notice, Explained
Your own CP75A notice lists the reply date.
CP80
IRS Notice CP80 (Credit on Account, No Return Filed)
Your IRS CP80 Notice, Explained
CP90
IRS Notice CP90 (Final Notice of Intent to Levy, Right to a Hearing)
Your IRS CP90 Notice, Explained
IRS Publication 1660 says a hearing request on a levy notice must be postmarked by the 30th day after the date of the notice.
CP161
IRS Notice CP161 (Unpaid Balance Due)
Your IRS CP161 Notice, Explained
Contact the IRS within 10 days of the date on your notice if you believe there is a mistake.
CP215
IRS Notice CP215 (Civil Penalty Charged)
Your IRS CP215 Notice, Explained
Your notice lists the exact payment due date for this penalty.
CP259
IRS Notice CP259 (Required Business Return Not Filed)
Your IRS CP259 Notice, Explained
CP297
IRS Notice CP297 (Business Notice of Intent to Levy, With a Right to a Hearing)
Your IRS CP297 Notice, Explained
IRS Publication 1660 says a hearing request on a levy notice must be postmarked by the 30th day after the date of the notice.
CP501
IRS Notice CP501 (Balance Due Reminder)
Your IRS CP501 Notice, Explained
Your notice lists the exact date your payment is due.
CP503
IRS Notice CP503 (Second Balance Due Reminder)
Your IRS CP503 Notice, Explained
Your notice lists the exact date your payment is due.
CP504
IRS Notice CP504 (Notice of Intent to Levy State Tax Refund)
Your IRS CP504 Notice, Explained
If the IRS does not receive your payment within 30 days of the date on this notice, it can levy your state tax refund.
CP504B
IRS Notice CP504B (Business Notice of Intent to Levy)
Your IRS CP504B Notice, Explained
Pay or call the IRS within 30 days of the date on your notice.
CP508C
IRS Notice CP508C: Seriously Delinquent Tax Debt (Passport Certification)
Your IRS Notice CP508C, Explained (Passport Certification)
If you have a passport application or renewal in progress, the State Department sends its own letter.
CP518
IRS Notice CP518 (Final Reminder: Prior-Year Return Not Filed)
Your IRS CP518 Notice, Explained
Your notice asks you to respond right away, since this is the final reminder.
CP523
IRS Notice CP523 (Installment Agreement Default)
Your IRS CP523 Notice, Explained
Contact the IRS as soon as you can.
CP566
IRS Notice CP566 (ITIN Application Needs More Information)
Your IRS CP566 Notice, Explained
You have 45 days from the date on your notice to reply with the requested documents and response form.
CP2000
IRS CP2000 Notice (Automated Underreporter / Income Verification Notice)
Your IRS CP2000 Notice, Explained
The IRS asks taxpayers to reply to a CP2000 notice by the date listed on it.
CP2501
IRS Notice CP2501 (Income Does Not Match IRS Records)
Your IRS CP2501 Notice, Explained
Your notice lists your own reply date.
CP3219A
IRS CP3219A Notice / Letter 3219A (Statutory Notice of Deficiency)
Your IRS CP3219A Notice of Deficiency, Explained
The IRS gives 90 days from the date of a CP3219A notice to petition the Tax Court, or 150 days if the notice is addressed to you outside the United States.

Each letter has its own dates. Open a form to see the deadline and where it comes from.

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CP notices (IRS): what each one means

Forms we cover

IRS Notice CP01 (Identity Theft Claim Verified)

IRS CP01A Notice (Your Identity Protection PIN)

IRS Notice CP01C (Identity Theft Indicator, No Fraud Found)

IRS Notice CP01H (Account Locked, Deceased SSN Match)

IRS CP05 Notice (Refund Held for Review)

IRS Notice CP11 (Return Corrected, Balance Due)

IRS CP12 Notice (Math Error Correction, Refund Changed)

IRS Notice CP14 (Balance Due)

IRS Notice CP21A (Changes Made, Balance Due)

IRS Notice CP21B (Changes Made, Refund Coming)

IRS Notice CP22A (Changes Made, Balance Due)

IRS Notice CP49 (Refund Applied to Tax Debt)

IRS Notice CP59 (No Record of Your Prior Year Return)

IRS Notice CP71 (Annual Balance Due Reminder)

IRS Notice CP71A (Balance Reminder While Account Is Currently Not Collectible)

IRS Notice CP71C (Balance Reminder, Possible Lien and Collection Agency Referral)

IRS CP75 Notice (Correspondence Audit of EITC and Other Refundable Credits)

IRS CP75A Notice (Audit of EITC, Dependents, and Filing Status)

IRS Notice CP80 (Credit on Account, No Return Filed)

IRS Notice CP90 (Final Notice of Intent to Levy, Right to a Hearing)

IRS Notice CP161 (Unpaid Balance Due)

IRS Notice CP215 (Civil Penalty Charged)

IRS Notice CP259 (Required Business Return Not Filed)

IRS Notice CP297 (Business Notice of Intent to Levy, With a Right to a Hearing)

IRS Notice CP501 (Balance Due Reminder)

IRS Notice CP503 (Second Balance Due Reminder)

IRS Notice CP504 (Notice of Intent to Levy State Tax Refund)

IRS Notice CP504B (Business Notice of Intent to Levy)

IRS Notice CP508C: Seriously Delinquent Tax Debt (Passport Certification)

IRS Notice CP518 (Final Reminder: Prior-Year Return Not Filed)

IRS Notice CP523 (Installment Agreement Default)

IRS Notice CP566 (ITIN Application Needs More Information)

IRS CP2000 Notice (Automated Underreporter / Income Verification Notice)

IRS Notice CP2501 (Income Does Not Match IRS Records)

IRS CP3219A Notice / Letter 3219A (Statutory Notice of Deficiency)