Every IRS notice has a number, usually starting with "CP" or "LT," printed at the top right of the letter. Find yours in the list below to understand what it means, how urgent it is, and what to do next. If you don't see yours or you're not sure what to do, call me. That's what I'm here for.
Most IRS notices sound scarier than they actually are when you first open them. Before you panic, take a breath. Receiving an IRS notice does not automatically mean the worst-case scenario is happening. Some notices are simple requests for information. Sometimes the notice is telling you that you are due a refund. Others are more urgent. The important thing is understanding what you received and responding appropriately.
ACT NOWThese notices usually have important deadlines and should be addressed quickly.
REVIEWRead carefully, action may be needed
INFORMATIONALNo immediate action required
31 notices across 10 categories
IRS Notice Reference List
Organized by category. The ✓ column means a full client explanation document is available, ask Candy for a copy.
Balance DueThe IRS says you owe money and wants you to pay.
Notice #
What It Means: Plain English
Urgency
✓
CP14
First notice that you have an unpaid balance. The IRS is requesting payment of taxes owed plus interest and penalties.
ACT NOW
✓
CP501
Second reminder, you still owe a balance. Interest and penalties continue to add up.
ACT NOW
✓
CP503
Third notice, the IRS has not received payment. Collections activity is approaching.
ACT NOW
✓
CP504
Final notice before levy action. The IRS intends to seize your state tax refund and may levy other assets.
ACT NOW
✓
Return ChangesThe IRS made changes to your tax return and you may owe more, or get more back.
Notice #
What It Means: Plain English
Urgency
✓
CP11
The IRS made changes to your return and you now owe a balance as a result of those changes.
ACT NOW
✓
CP12
The IRS corrected your return and your refund amount has changed. Review to make sure you agree.
REVIEW
✓
CP2000
The IRS received information from a third party (employer, bank, etc.) that doesn't match your return. This is a proposed change, not a final bill.
ACT NOW
✓
CP22A
The IRS made changes you requested to your return and you now owe a balance.
ACT NOW
✓
Refund IssuesSomething is preventing your refund from being issued or it has been changed.
Notice #
What It Means: Plain English
Urgency
✓
CP05
Your refund is being held while the IRS reviews your return. No action needed yet, but respond quickly if asked.
REVIEW
✓
CP05A
The IRS needs documentation to support your refund claim. You must respond with proof.
ACT NOW
✓
CP42
The amount of your refund has changed because the IRS applied it to a debt owed by your spouse.
REVIEW
✓
CP53
Your refund could not be sent by direct deposit and the IRS is issuing a paper check instead.
INFORMATIONAL
✓
Audit & VerificationThe IRS is examining your return and needs documentation.
Notice #
What It Means: Plain English
Urgency
✓
CP75
Your Earned Income Credit is being audited. You must send documentation to prove your eligibility.
ACT NOW
✓
CP2501
The IRS received information from a third party that doesn't match your return and wants to discuss it before making changes.
ACT NOW
✓
CP3219A
Statutory Notice of Deficiency, the IRS has proposed a tax increase. You have 90 days to respond or petition Tax Court.
ACT NOW
✓
Identity & SecurityThe IRS needs to verify your identity or has flagged potential fraud on your account.
Notice #
What It Means: Plain English
Urgency
✓
CP01
The IRS confirmed your identity theft claim and added a protective marker to your account.
INFORMATIONAL
✓
CP01A
Your Identity Protection PIN (IP PIN) is enclosed. You must use it when filing your next return.
ACT NOW
✓
Letter 5071C
The IRS needs you to verify your identity online or by phone before releasing your refund.
ACT NOW
✓
Letter 4883C
The IRS needs you to call to verify your identity before it can process your return.
ACT NOW
✓
Unfiled Tax ReturnsThe IRS has no record of receiving your tax return for one or more years.
Notice #
What It Means: Plain English
Urgency
✓
CP59
First notice, the IRS has no record of your return for a specific year. File or explain why you don't owe.
ACT NOW
✓
CP88
Your refund is being held because you have an unfiled return from a prior year. File the missing return to get your refund.
ACT NOW
✓
CP516
Second request, the IRS still hasn't received your return. File immediately.
ACT NOW
✓
CP518I
Final notice, if you don't respond the IRS will file a Substitute for Return on your behalf, likely in their favor.
ACT NOW
✓
CreditsYou may be eligible for a tax credit you didn't claim.
Notice #
What It Means: Plain English
Urgency
✓
CP08
You may qualify for the Child Tax Credit. The IRS is letting you know you may be eligible.
REVIEW
✓
CP09
You may qualify for the Earned Income Credit. Complete the worksheet enclosed and return it to claim your credit.
REVIEW
✓
CP27
You may be eligible for the Earned Income Credit even though you didn't have a qualifying child. Complete the form to claim it.
REVIEW
✓
Collections & LeviesThe IRS is taking or planning to take collection action against you.
Notice #
What It Means: Plain English
Urgency
✓
CP90
Final Notice of Intent to Levy, the IRS intends to seize your wages, bank account, or other assets. You have 30 days to respond.
ACT NOW
✓
LT11
Final Notice of Intent to Levy and your right to a hearing. This triggers your Collection Due Process (CDP) rights.
ACT NOW
✓
PenaltiesThe IRS has assessed a penalty on top of taxes owed.
Notice #
What It Means: Plain English
Urgency
✓
CP30
The IRS is charging you an underpayment penalty because you did not pay enough estimated tax during the year.
REVIEW
✓
Payment PlansNotices related to an existing installment agreement.
Notice #
What It Means: Plain English
Urgency
✓
CP521
Your installment agreement payment is due. A reminder of the amount and due date.
REVIEW
✓
CP523
Your installment agreement is in default. You must pay immediately or your agreement will be terminated and levy action may begin.
ACT NOW
✓
Don't see your notice?
The IRS sends hundreds of different notices, and helping people understand them is a regular part of what I do.
This list covers the 31 most common notices taxpayers receive. If yours isn't listed here, or if you found yours but you're not sure what to do, that's exactly what the free consultation is for. Bring the letter. I'll tell you what it means and what your options are.
Found your notice? Let's talk about what to do next.
No charge for the first conversation. No judgment. Just honest answers.