One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments individual filer notices. Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are called business filer notices and are listed elsewhere. If the individual filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.
Here's a list of notices with detailed information available.
- CP 09 - Earned Income Credit You May Be Entitled To From IRS
- Informs the recipient that, based on information reported on their tax return, they may qualify to take the Earned Income Credit.
- CP 10 - Changes to Tax Return, Reduced Amount Applied to Next Year's Estimated Tax
- Informs the recipient of one or more changes made to their individual income tax return. The changes resulted in a reduced amount being applied to the following year's estimated tax.
- CP 11 - Changes to Tax Return, Balance Due
- Informs the recipient of one or more changes made to their tax return during processing. The changes resulted in a balance due on the account.
- CP 11A - Changes to Tax Return and Earned Income Credit, Balance Due
- Informs the recipient of one or more changes made to their tax return during processing. At least one of the changes affected the Earned Income Credit, and resulted in a balance due on the account.
- CP 12 - Changes to Tax Return, Overpayment
- Informs the recipient of one or more changes made to their tax return during processing. The changes resulted in an overpayment that will be refunded within six weeks if no other taxes are owed.
- CP 13 - Changes to Tax Return, No Refund and No Balance Due
- Informs the recipient of one or more changes made to their tax return during processing. The changes resulted in neither a balance due nor an overpayment on the account.
- CP 13A - Changes to Tax Return and Earned Income Credit, No Refund and No Balance Due
- Informs the recipient of one or more changes made to their tax return during processing. At least one of the changes affected the Earned Income Credit. There is neither an overpayment nor a balance due on the account.
- CP 14 - Balance Due
- Informs the recipient that there is a balance due on their individual tax account.
- CP 16 - Changes to Tax Return, Resulting Overpayment Applied to a Balance Due
- Informs the recipient of one or more changes made to their individual income tax return. The changes resulted in an overpayment, all or part of which we've applied to a balance due on another tax year.
- CP 21B - Data Processing Adjustment Notice, Overpayment of $1 or more, Balance Due
- Informs the recipient of changes made to their account which resulted in an overpayment and recipient is due money back.
- CP 22A - Data Processing Adjustment Notice, Bal Due of $5 or more, Balance Due
- Informs the recipient of data processing adjustments made to their account which resulted in a balance due.
- CP 22E - Examination Adjustment Notice, Balance Due
- Informs the recipient of an exam tax adjustment made resulting in a balace due of $5 or more .
- CP 23 - Estimated Tax Discrepancy, Balance Due
- Informs the recipient that there was a difference between the amount of Estimated Tax Payments claimed on their tax return and the amount posted to their account. This notice may also inform the recipient that we made corrections to their tax return. The notice reflects a balance due on the account.
- CP 32A - We Want to Send You a New Refund Check
- Explains why we are sending a new refund check, what needs to be done before we can send it, and what we'll do after the recipient replies to us.
- CP 45 - Reduced Amount Applied to Estimated Tax
- Informs the recipient that we weren't able to fully honor their request to apply a portion of their refund to the subsequent year's estimated tax, explains why, and shows the amount, if any, we did apply.
- CP 49 - Overpaid Tax Applied to Other Taxes You Owe
- Informs the recipient that we applied all or part of their refund to other taxes they owe, lists the amounts applied, and shows the amount, if any, to be refunded.
- CP 54B - Problem With Name and Identifying Number
- Informs the recipient that the name and identifying number used on their tax return don't match information we received from the Social Security Administration, gives examples of what might cause such a mismatch, and explains the steps the recipient needs to take to resolve it.
- CP 54E - Problem With Name and Identifying Number
- Informs the recipient that the name and identifying number used on their estimated tax payment don't match information we received from the Social Security Administration, gives examples of what might cause such a mismatch, and explains the steps the recipient needs to take to resolve it.
- CP 54G - Problem With Name and Identifying Number
- Informs the recipient that the name and identifying number used on their tax return don't match information we received from the Social Security Administration, gives examples of what might cause such a mismatch, and explains the steps the recipient needs to take to resolve it.
- CP 54Q - Problem With Name and Identifying Number
- Reminds the recipient that we're holding their refund because the name and identifying number used on their tax return don't match the information given to us by the Social Security Administration, gives examples of what might cause such a mismatch, and explains the steps the recipient needs to take to resolve it.
- CP 57 - Notice of Insufficient Funds
- Informs the recipient that we are charging a penalty for insufficient funds.
- CP 60 - Notice of Credit Reversal
- Informs the recipient that we've transferred a credit from their account leaving a balance due.
- CP 75 - EIC Portion of Refund Delayed
- Informs the recipient that we're delaying the EIC portion of their refund because we may examine parts of their tax return. The notice explains what areas we may examine and what steps we'll take next.
- CP 75A - EIC Portion of Refund Delayed
- Informs the recipient that we're delaying the EIC portion of their refund because we may examine the Form 8862, Information to Claim Earned Income Credit After Disallowance, filed with their tax return. The notice explains what steps we'll take next.
- CP 75B - EIC Portion of Refund Delayed
- Informs the recipient that we're delaying the EIC portion of their refund because we haven't received Form 8836, Qualifying Children Residency Statement, or are still reviewing it. The notice asks the recipient to send a copy of Form 8836 if they haven't already and explains what steps we'll take next.
- CP 79 - Earned Income Credit Eligibility Requirement
- Informs the recipient that they may need to complete an additional form to claim the credit if their Earned Income Credit (EIC) was disallowed or reduced by the IRS for any year after 1996.
- CP 79A - Earned Income Credit Two Year Ban
- Informs the recipient that they are banned from claiming the Earned Income Credit (EIC) for two years, and must complete an additional form to claim the EIC in the first year after the ban has been lifted.
- CP 88 - Delinquent Return Refund Hold
- Informs the recipient that we're holding their refund until they file their delinquent return or provide an acceptable explanation for not filing it.
- CP 90 - Final Notice of Intent to Levy and Notice of Your Right to a Hearing
- Informs the recipient that they still have a balance due on their account and that we intend to levy on certain assets unless they take appropriate action within 30 days.
- CP 91 - Final Notice Before Levy on Social Security Benefits
- Informs the recipient that they still have a balance due on their account and that we intend to levy on their Social Security benefits unless they take appropriate action within 30 days.
- CP 501 - Reminder - Balance Due
- Informs the recipient that they still have a balance due on their account and that we can file a Federal Tax Lien if they don't pay the entire amount within 10 days.
- CP 503 - IMF 2nd Notice - Balance Due
- Informs recipient that immediate action is required. No contact received from previous notice and a balance due is still pending.
- CP 504 - Final Notice - Balance Due
- Informs recipient when payment has not been made and this is the final notice that a levy will be place on certain assets.
- CP 521 - - Balance Due
- Notifies the recipient a payment is due and the penalties and interest that have accrued and will continue to accrue until the balance is paid in full.
- CP 523 - Notice of Intent to Levy - You defaulted on Your Installment Agreement
- Informs the recipient that they defaulted on their installment agreement, provides the reason for the default, and describes the actions we intend to take and what they can do to prevent us from taking those actions.
- CP 2000 - We Are Proposing Changes to Your Tax Return
- Informs the recipient that we're proposing changes to their tax return based on different information reported to us by their employers, banks, and other payers. The CP 2000 provides detailed information about the differences, the changes we propose, and what to do if they agree or disagree with the proposal.
|