Individual Filer Notices
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.
The Notices in Numerical Order
Here's a list of notices with detailed information available.
- 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 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 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 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.
Page Last Reviewed or Updated: 2013-02-01
