IRS Notices

Common IRS Notices & Letters

Select your notice or letter number to learn more. If you have further question, don't hesitate to contact us!

LEVY - We haven't received any payment from you for your overdue taxes. This letter is to advise you of our intent to seize your property or rights to property. You must contact us immediately.

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BALANCE DUE - We show you have past due taxes and we’ve been unable to reach you. Call us immediately.

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BALANCE DUE -We may take enforcement action to collect taxes you owe because you have not responded to previous notices we sent you on this matter. We need to hear from you about your overdue taxes or tax returns.

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BALANCE DUE -We have not received a response from you to our previous requests for overdue tax returns.

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BALANCE DUE -We received your payment proposal to pay the tax you owe; however, we need more information about your financial situation.

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INFORMATION REQUEST -You were previously asked information regarding the filing of your tax return for a specific tax period.

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INSTALLMENT AGREEMENT-For us to consider an installment agreement for your overdue taxes, you must complete Form 433F, Collection Information Statement.

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BALANCE DUE -We received your payment; however, there’s still an outstanding balance.

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BALANCE DUE -We’re required by law to remind you in writing about your overdue tax.

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BALANCE DUE -We’re trying to collect unpaid taxes from you. In order to do so, we may contact others to get or verify your contact information.

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BALANCE DUE - We’re trying to collect unfiled returns from you. In order to do so, we may contact others to get or verify your contact information.

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ADDRESS UPDATE - We are requesting your assistance in locating a taxpayer that may or may not be currently employed by you.

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LEVY -We previously sent you a notice of levy to collect money from the taxpayer named in the notice, but received no response, or an explanation of why you haven’t sent it.

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TAXPAYER INFO REQUEST - We need information about a taxpayer to assist us in resolving a federal tax matter.

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TAXPAYER INFO REQUEST - We need information about a taxpayer to assist us in resolving a federal tax matter. We are asking for your help because we believe this person has an account with you.

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LOCATE TAXPAYER - We are requesting your assistance in trying to locate a taxpayer that you may or may not know.

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LEVY - We released the notice of levy sent to you regarding the taxpayer named in the notice.

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EMPLOYMENT TAX - Your federal employment tax is still not paid. We issued a notice levy to collect your unpaid taxes.

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LEVY - Your federal tax is unpaid. We asked you to pay the tax, but haven’t received your payment. We issued a notice of levy to collect your unpaid taxes.

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FILING - We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven't received your tax return.

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FILING - We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.

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BALANCE DUE - We made changes to your return because we believe there's a miscalculation. You owe money on your taxes as a result of these changes.

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BALANCE DUE - We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.

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BALANCE DUE - We made changes to your tax return because we found a miscalculation. As a result of these changes, your balance due also changed.

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BALANCE DUE - We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.

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BALANCE DUE - We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due.

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BALANCE DUE - We believe you have miscalculations on your return. The changes we made resulted in a balance due.

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BALANCE DUE - We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have a balance due.

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PAYMENT - You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.

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REFUND - We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

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REFUND - We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

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REFUND - We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account.

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REFUND - We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.

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REFUND - We made changes to your tax return because we found a miscalculation. As a result of these changes, you have an overpayment on your account.

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REFUND - We believe you have miscalculations on your return. The changes we made resulted in a refund.

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REFUND - We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have an overpayment on your account.

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TAX EXEMPTIONS - You need to send us documentation of your tax-exempt status.

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TAX EXEMPT - Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).

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TAX EXEMPT - You are no longer recognized as a tax-exempt subordinate in a group ruling letter.

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BALANCE DUE - We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.

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BALANCE DUE - We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1

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BALANCE DUE - We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due of less than $1.

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BALANCE DUE -We believe you have miscalculations on your return, and we changed it.

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BALANCE DUE -We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. Our changes don’t affect the amount of tax you owed.

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BALANCE DUE -You received this notice because of the remaining balance due on a tax period after an overpayment was applied to your account.

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FILING REQUIREMENTS - Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.

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ZERO BALANCE - We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you don’t owe us any money, nor are you due a refund.

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ZERO BALANCE - We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you don’t owe us any money, nor are you due a refund.

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BALANCE DUE - We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, you owe an additional amount.

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REFUND - We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, there’s an overpayment on your account.

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FTD - This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the notice.

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FTD - This overpayment notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and you are due a refund.

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FTD - The CP136 explains your deposit requirements for your Form 941 filings for next year, which may be different from your requirements for last year. We base your deposit requirement on the total tax you reported on your Forms 941 for the 4 previous consecutive quarterly periods (the lookback period).

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FTD - The CP136B explains your deposit requirements for your Form 941filings for next year, which may be different from your requirements for last year. We base your deposit requirement on the total tax you reported on your Form 944 last year.

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FTD - Your deposit requirements for Form 943 for next year may be different, based on your Form 943 tax from last year. CP 137 gives your deposit requirements for next year.

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FTD - Your deposit requirements for Form CT-1 for next year may be different, based on your Form CT-1 tax from last year. CP137A gives your deposit requirements for next year.

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FTD - The CP 137B explains deposit requirements for your Form 945 filings for next year, and may be different from your requirements for last year. We base your deposit requirement on the total tax you reported on your Form 945 for the previous year (the lookback period).

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OFFSET - This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.

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FILING - You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return and your return is late.

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FILING - You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return.

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FILING - You are receiving this notice because you didn’t file your return by the due date.

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PENALTY - We removed the penalty charged on your account.

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FILING - We sent you this notice because you filed your information returns late.

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FILING - We accepted your explanation for filing your information return late. We will continue processing your returns.

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CREDITS - We were unable to credit the full amount you requested to the succeeding tax period.

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ADDRESS - When we change an employer’s business address in our records, we send a CP148A to the new address.

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ADDRESS - When we change an employer’s business address in our records, we send a CP148B to the old address.

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CONFIRMATION OF RETURN RECEIPT - We have received your return.

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CREDITS - We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount.

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REFUND - We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail.

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TAX EXEMPT - We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums.

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BALANCE DUE - You received this notice to remind you of the amount you owe in tax, penalty and interest.

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BALANCE DUE - You received this notice because you have an unpaid balance due.

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FILING PENALTY - We charged you a penalty because your partnership or s-corporation return was either late or incomplete, or you didn’t file it electronically, as required.

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BALANCE DUE - You received this notice to remind you of the amount you owe in tax, penalty and interest.

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PAYMENT - We sent you this notice because your bank didn’t honor your payment. As a result, we charged you a penalty.

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PAYMENT - We were unable to process your monthly payment because there were insufficient funds in your bank account.

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FILING - You received this notice because we couldn't locate the return you said was previously filed.

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BALANCE DUE - You received this notice to remind you of the amount you owe in tax, penalty and interest.

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PAYMENT - You received this notice because, according to our calculations, you did not prepay enough of your tax through estimated tax payments, or your estimated tax payments were not made on time. This notice informs you of the penalty we assessed for failure to to make sufficient timely estimated tax payments.

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LEVY - We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.

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FILING REQUIREMENTS - Your tax return filing requirements may have changed: You may no longer owe excise tax.

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FILING - We sent you this notice because your tax return is missing a schedule or form.

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CREDITS - We sent you this notice because your tax return is missing Form 3468.

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BALANCE DUE - You received this notice to remind you of the amount you owe in tax, penalty and interest.

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REFUND - We are holding your refund until we determine you owe no other taxes.

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FTD - You received this notice because your deposit schedule, the Record of Federal Tax Liability (ROFTL), had missing or incorrect information. We need additional information from you.

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FTD - You received this notice because your deposit schedule, the Record of Federal Tax Liability (ROFTL), had missing or incorrect information. We need additional information from you.

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EIN - We send CP 209 to inform the recipient that we mistakenly assigned them more than one Employer Identification Number (EIN).

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PAYMENT - We made change(s) for the tax year specified on the notice.

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TAX EXEMPT - We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.

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TAX EXEMPT - We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't signed or was signed by someone who wasn’t authorized.

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TAX EXEMPT - We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return.

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TAX EXEMPT - We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for additional time OR establish reasons that prevented you from filing by the extended due date.

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TAX EXEMPT  - We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn’t meet one or more of the requirements.

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EIN ERROR - CP 212 is an automatic notice that is sent to filers when they have more than one employer identification number (EIN). We assigned one of these numbers in error, but now, we consolidated the two numbers.

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5500 EZ - CP 214 is a reminder notice for Employee Plans filers who previously filed a Form 5500-EZ or Form 5500-SF. Because filers are only liable to file a return under certain conditions, this notice serves to remind them of their obligation to review their plan status and timely file a return if they meet these conditions.

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EMPLOYER PLAN - We approved your request for an extension to file your Form 5500 series and/or 8955-SSA.

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EMPLOYER PLAN - We denied your request to extend the time to file Form 5500 series and/or Form 8955-SSA because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn’t received on time. A request for an extension of the time to file Form 5500 series and/or 8955-SSA must be received on or before the due date of your return.

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PAYMENT - We applied a payment to your account.

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CAWR - The amounts shown on your information returns differed from the amounts shown on your employment tax returns. As a result of this discrepancy, you owe an additional amount.

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ADDRESS UPDATE NEEDED - Your refund or credit payment was returned to us and we need you to update your current address.

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EXTENSION - We approved your request for an extension to file your Form 5330.

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EXTENSION - We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.

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EXTENSION - We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.

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EXTENSION - We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension.

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FTD - We send a CP 235 to inform the recipient that we waived a potential Federal Tax Deposit penalty.

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FILING - We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t.

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TAX EXEMPT - We need information to complete the termination of your private foundation status.

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E-FILE - Your organization submitted a paper return for the tax period in question.  Because our records show that you must file electronically, the paper return doesn’t satisfy your filing obligation.

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TAX EXEMPTIONS - You are receiving this notice because our records indicate that you did not file Form 8872, Political Organization Report of Contributions and Expenditures, for the period on the notice.

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TAX EXEMPTIONS - You are receiving this notice because our records indicate that you did not timely file Form 8872, Political Organization Report of Contributions and Expenditures, for the period on the notice.

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TAX EXEMPTIONS - You haven’t filed Form 8871, Political Organization Notice of Section 527 Status.

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EFTPS - We issue this notice when you didn’t make a Federal Tax Deposit (FTD) through an approved electronic method such as the Electronic Federal Tax Payment System (EFTPS).

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CAWR - There’s a discrepancy between information you reported on your employment tax return and figures submitted to us from your W-2, W-2G and 1099R forms. As a result of this discrepancy, you owe an additional amount.

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FTD - We send a CP 238 to inform the recipient that one or more of their federal tax deposits were late and to answer some frequently asked questions about deposits and how to make them.

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REFUND - Call us to request your refund check.

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REFUND - We sent you a replacement refund check.

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FTD - We send a CP 236 to remind the recipient of their semi-weekly deposit requirements.

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FILING - We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

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FILING - We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.

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FILING - We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

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FILING - We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

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FILING - We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

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PAYMENT - We removed a payment that was incorrectly applied to your tax return for the tax period shown on your notice. This notice shows the correct amount you owe us.

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FILING - CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.

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S-CORPORATION - CP 262 generates when IRS revokes a Subchapter S election.

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FILING - CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.

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S-CORPORATION - CP 265 generates when IRS terminates a Subchapter S election.

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S-CORPORATION- CP 266 generates when Chief Council receives a referral of your Form 2553, Election by a Small Business Corporation.

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FTD - The amount of credits (federal tax deposits or estimated tax payments) you claimed on your tax return for the tax period shown on your notice and the amount of credits that were applied to that year are different.

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ACA - You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.

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SUBCHAPTER S - CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election.

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FILING - We denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn’t submit the form timely. We’re returning your Form 8832 in a separate letter.

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TAX CLASSIFICATION - CP 277 generates when we approve a stand-alone Form 8832, Entity Classification Election.

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FTD PENALTY - We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.

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FTD PENALTY - We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time.

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CREDITS - We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation.

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ACA - You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.

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SUBCHAPTER S - CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.

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S-CORPORATION - CP281 generates when we revoke a Qualified Subchapter S Subsidiary Election.

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PARTNERSHIP - You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

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S-CORPORATION - We charged a penalty on your Form 5500-EZ because your return was late or incomplete.

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PENALTY - We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.

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FILING - We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.

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FILING - CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.

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FILING - We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.

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FILING - This notice informs you that we terminated your Section 444 election because you didn’t file Form 8752, Required Payment or Refund Under Section 7519, annually as required.

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FILING - We denied your Form 8716 request for an Internal Revenue Code (IRC) Section 444 election because we show you established your tax year as a calendar year.

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FILING - You filed your Form 8716 late. Therefore, we can’t process your request. We’ll mail your denied Form 8716 separately.

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FILING - We denied your Form 8716 request because your deferral period is more than 3 months. We’ll mail your denied Form 8716 separately.

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FILING - We denied your Form 8716 request because we show an Internal Revenue Code (IRC) 444 election was previously terminated. An entity cannot make another IRC Section 444 election if an election was previously terminated. We’ll mail your denied Form 8716 separately.

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SUBCHAPTER S - We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).

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FILING - We're approving your Electing Small Business Trust (ESBT) election.

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FILING - We're revoking your Electing Small Business Trust (ESBT) election.

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SUBCHAPTER S - We're revoking your Qualified Subchapter S Trust (QSST) election.

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PENALTY - We charged you a penalty on your Form 5500.

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PENALTY - We charged you a penalty on your Form 5500.

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LEVY - We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.

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LEVY - We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.

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LEVY - We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.

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LEVY - We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes.

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LEVY - You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.

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TAX EXEMPT - Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.

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LEVY - You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.

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FILING - You received this reminder notice because our records indicate you didn't file a business tax return.

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FILING - This is a final reminder notice that we still have no record that you filed your prior tax returns.

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INSTALLMENT AGREEMENT - This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.

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LEVY - This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.

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ACA - This notice informs you of our intent to terminate your installment agreement.

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CAF - We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.

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