List of IRS CP Notices

Getting mail from the IRS can cause anxiety for many taxpayers, especially when those envelopes have codes such as CP12, CP2000, or CP503 on them. These CP notices, collectively referred to as the CP-Series Notices, are letters that the IRS uses to pass important information about your tax return, payments, or other related matters. To avoid issues with the IRS, you have to learn what these common IRS notices mean, how you can interpret them, and most importantly, how to respond effectively.

What Are IRS CP-Series Notices?

CP-Series Notices are a group of standardized letters and notices issued by the IRS to address various issues related to a taxpayer’s individual or business tax return. These notices cover a wide range of topics, including adjustments to your tax return, overdue tax payments, and other discrepancies that may need your attention. Each notice in the CP-Series is designated by a specific code, such as CP2000, CP503, CP12, etc., to help both the IRS and the recipient identify the type of issue being addressed.

Common IRS CP-Series Notices and Their Meanings

Here, we’ve classified these notices according to the financial/tax issue they’re trying to address. They include the following:

Balance Due & Payment Notices

1. CP14 – You owe money to the IRS for unpaid taxes. Pay the amount due or contact the IRS for options such as setting up IRS payment plans or an offer in compromise (OIC).
2. CP501 – This is a first reminder notice about your unpaid tax balance. The IRS asks you to pay or make arrangements.
3. CP503 – You still owe taxes, and this is a second reminder. If you don’t pay, the IRS may take further action such as initiating debt collection methods like federal tax lien, etc.
4. CP504 – Also known as Notice of Intent to Levy, the IRS uses this notice to warn they may seize your property or income to collect the unpaid balance. You must respond quickly.
5. CP90/CP297 – This IRS letter is a final notice before the IRS starts collecting by levying your assets. You have the right to appeal.
6. CP91/CP298 – The IRS plans to take 15% of your Social Security benefits to cover unpaid taxes. You must act quickly if you want to stop it.
7. CP523 – Your installment agreement is at risk of termination due to missed payments. Pay the overdue amount to avoid penalties.

Tax Return & Adjustment Notices

8. CP11 – The IRS changed your tax return and says you now owe money. Review the changes and pay if correct.
9. CP12 – The IRS changed your tax return and adjusted your refund. Check the details and confirm if they are correct.
10. CP13 – The IRS adjusted your tax return, but your balance remains the same. You don’t need to act unless you disagree.
11. CP16 – The IRS applied part or all of your refund to a past-due debt. You may need to contact the IRS if you have questions.
12. CP49 – Your refund was used to pay a tax debt from a previous year. You won’t receive the refund as expected.

Earned Income Tax Credit (EITC) & Identity Verification Notices

13. CP75 – The IRS is reviewing your Earned Income Tax Credit (EITC) claim. You may need to send documents to support your claim.
14. CP75A – Additional verification is needed for your EITC. The IRS may request proof of income, dependents, residency, and other income or payment information.
15. CP75C – Your EITC claim has been denied. You can appeal if you believe the decision is incorrect.
16. CP75D – The IRS is reviewing your credits on your tax account, such as EITC or Child Tax Credit. You must provide supporting documents.
17. CP01A – The IRS issued you an Identity Protection PIN (IP PIN) for fraud prevention. Use this PIN to file your tax return securely.
18. CP01B – The IRS confirmed identity theft on your tax return. They are investigating, and your refund may be delayed.

Underreported Income & Audit Notices

19. CP2000 – The IRS found differences between your tax return and income reported by third parties. You may owe additional taxes or need to provide proof.
20. CP3219A – The IRS proposes a tax increase due to unreported income. You can challenge it in Tax Court.
21. CP3219N – The IRS found unreported income and recalculated your taxes. You must respond by the deadline to dispute the changes.

Refund Delay & Adjustment Notices

22. CP05 – The IRS is holding your refund while they review your return. No action is needed unless they ask for information.
23. CP05A – The IRS needs more documents before processing your refund. Send the requested information to avoid delays.
24. CP05B – The IRS reviewed your return and made changes. Your refund amount may be different from what you expected.

Business & Payroll Tax Notices

25. CP136 – This notice explains your federal tax deposit requirements. It helps businesses comply with payroll tax rules.
26. CP161 – The IRS says your business owes payroll taxes. Pay or contact them to set up a payment plan.
27. CP210/CP220 – The IRS has assessed a penalty for an issue with your business tax return. Review the notice and pay or dispute the penalty.

How to Respond to CP-Series Notices

Responding to CP-Series Notices is essential to address any discrepancies or issues and avoid potential consequences. Here are the general steps you should take:

1. Read the Notice Carefully: Start by thoroughly reading the notice to understand the issue or discrepancy it is addressing.
2. Verify the Information: Compare the information in the notice to your tax records to confirm the accuracy of the IRS’s claims.
3. Follow the Instructions: Each notice provides specific instructions on how to respond. It’s crucial to adhere to these instructions to ensure that your response is properly documented and received by the IRS.
4. Respond Promptly: Under tax laws, many CP-Series Notices have deadlines for response. It’s important to adhere to these deadlines to avoid further complications.
5. Seek Professional Assistance: If you are uncertain about how to respond or need help gathering documentation, consider consulting a tax professional or a certified public accountant (CPA).