Complete list of IRS notices and letters
The IRS sends over 100 different types of notices and letters. Find yours below, the number is printed in the top or bottom right corner of your letter, and see what it means, how urgent it is, and exactly how to respond. Or skip the reading: upload a photo and let us identify it for you.
Balance due & collection notices
These letters mean the IRS believes you owe money. They arrive in a strict escalation sequence, from a first bill (CP14) to reminders (CP501, CP503), then a warning (CP504), and finally the letters that allow the IRS to seize wages or bank funds (LT11, Letter 1058, CP90). The earlier in the sequence you respond, the more options you have. Rows marked with a blue edge have a full step-by-step guide.
- CP14Balance due, first noticeThe IRS says you owe tax, penalties or interest for a filed return.RespondFull guide →
- CP501Balance due, first reminderA reminder that your balance remains unpaid.RespondFull guide →
- CP503Balance due, second reminderSecond reminder; the collection process is escalating.RespondFull guide →
- CP504Notice of intent to levyThe IRS intends to seize your state tax refund and other property.UrgentFull guide →
- LT11Final notice of intent to levy30 days to request a hearing before wages or accounts can be levied.UrgentFull guide →
- L-1058Final notice of intent to levy (letter version)Same legal effect as LT11, issued by a revenue officer.UrgentFull guide →
- LT16Unresolved tax debt or unfiled returnsThe IRS wants you to contact them about your account.RespondFull guide →
- LT38Collection notices are resumingA restart letter: your paused balance is back in active collection.RespondUpload
- CP523Payment plan in defaultYour installment agreement is about to be terminated.UrgentFull guide →
- CP521Installment payment reminderRoutine reminder that a payment plan installment is due.InfoUpload
- CP90Final notice before levyLast step before the IRS seizes assets; hearing rights apply.UrgentFull guide →
- CP91Intent to levy Social Security benefitsUp to 15% of benefits can be taken to pay tax debt.UrgentFull guide →
- CP71CAnnual reminder of balance dueYearly statement of what you still owe, with accrued interest.RespondFull guide →
- CP71Annual balance reminderVariant of the yearly balance statement.InfoUpload
- CP71AAnnual balance reminder (variant)Yearly reminder for accounts in special statuses.InfoUpload
- CP71DAnnual balance reminder (variant)Yearly reminder variant with payment options.InfoUpload
- CP60Misapplied payment removedA payment credited to you in error was removed, a balance is now due.RespondUpload
- CP508CPassport certification for tax debtYour debt was certified to the State Department; passport actions possible.UrgentUpload
- CP508RPassport certification reversedThe seriously-delinquent certification has been withdrawn.InfoUpload
- L-3172Notice of Federal Tax Lien filingA lien was filed against your property; hearing rights apply.UrgentUpload
- CP504BIntent to levy (business)Business version of the CP504 levy warning.UrgentUpload
Refund & correction notices
The IRS reviewed or changed something on your return: a math correction, an adjusted refund, an offset against another debt, or an issue delivering your money. Some of these are good news, some quietly create a balance due, always check the numbers before accepting a change, because you typically have 60 days to dispute a correction.
- CP11Return corrected, you oweA correction to your return resulted in a balance due.RespondFull guide →
- CP12Return corrected, refund changedThe IRS fixed an error and adjusted your refund amount.ReviewFull guide →
- CP13Return corrected, no change in balanceA correction was made; you neither owe nor receive a refund.InfoUpload
- CP10Correction affected next year's paymentA change reduced the overpayment applied to your estimated tax.ReviewUpload
- CP16Correction + refund applied to a debtThe IRS corrected your return and used the refund to pay other taxes owed.ReviewUpload
- CP21AChange made, you oweA change you requested (e.g. amended return) created a balance due.RespondUpload
- CP21BChange made, refund comingA change you requested resulted in a refund.InfoUpload
- CP21CChange made, balance unchangedYour requested change didn't affect what you owe.InfoUpload
- CP21EAudit change, you oweChanges from an examination created a balance due.RespondUpload
- CP22AReturn adjusted, you oweAn adjustment based on information you provided created a balance.RespondFull guide →
- CP22EExam adjustment, you oweAn audit adjustment resulted in tax due.RespondUpload
- CP23Estimated payments don't matchYour reported estimated payments differ from IRS records, balance due.RespondFull guide →
- CP24Estimated payments mismatch, refundThe payment discrepancy worked in your favor.InfoUpload
- CP25Estimated payments mismatch, no changeThe discrepancy didn't create a refund or balance.InfoUpload
- CP30Estimated tax penalty chargedA penalty was applied for underpaying estimated tax during the year.ReviewUpload
- CP31Refund check returnedYour refund check came back as undeliverable, update your address.RespondUpload
- CP32Replacement refund check sentA new check replaces one that was lost, stolen or expired.InfoUpload
- CP32ARefund check expired, call to reissueYour uncashed refund check expired; contact the IRS for a new one.RespondFull guide →
- CP39Refund applied to a past-due debtYour overpayment was used against another tax balance.ReviewUpload
- CP42Refund applied to spouse's debtYour refund offset a debt owed by your spouse, injured spouse relief may apply.ReviewUpload
- CP44Refund on hold pending reviewYour refund is delayed while the IRS checks for other taxes owed.InfoUpload
- CP45Overpayment couldn't be appliedYour overpayment couldn't be applied to next year's estimated tax as requested.InfoUpload
- CP49Refund used to pay your tax debtAll or part of your refund was applied to a balance you owe.ReviewFull guide →
- CP53Direct deposit failed, check mailedYour bank couldn't accept the deposit; a paper check is coming.InfoUpload
- CP53ARefund deposit under researchThe failed deposit needs more time to resolve.InfoUpload
- L-105CClaim disallowedYour refund claim was denied, you have appeal rights and deadlines.RespondUpload
- L-106CClaim partially disallowedPart of your refund claim was denied, with appeal rights.RespondUpload
Not sure which notice you have?
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Income mismatch & audit notices
These letters mean the IRS is comparing your return against income reported by employers, banks and brokers (W-2s, 1099s), or examining part of it. The CP2000 alone reaches millions of taxpayers a year, and it is a proposal, not a bill: with the right documents, proposed amounts are frequently reduced or eliminated. Deadlines here matter enormously, especially the 90-day window on a CP3219A.
- CP2000Proposed changes, income mismatchIncome on your return doesn't match third-party reports; tax change proposed.DeadlineFull guide →
- CP2501Income discrepancy inquiryAn early-stage question about mismatched income, before a CP2000.RespondFull guide →
- CP2005Inquiry closed, no changesThe IRS accepted your explanation; the income inquiry is resolved.Good newsUpload
- CP2057Check your return, possible underreportingThe IRS asks you to verify income and amend your return if needed.RespondUpload
- CP3219AStatutory notice of deficiency90 days to petition Tax Court before the proposed tax is assessed.UrgentFull guide →
- CP3219NNotice of deficiency (no return filed)90-day notice based on a return the IRS prepared for you.UrgentUpload
- CP2566Proposed assessment, substitute returnThe IRS calculated your tax without your return; file to replace it.RespondUpload
- L-531Notice of deficiency (post-audit)The formal 90-day letter following an examination.UrgentUpload
- L-525Examination results, 30-day letterAudit findings with 30 days to agree or appeal.RespondUpload
- L-566Your return is being examinedOpening letter of a correspondence audit, listing documents to send.RespondUpload
- CP05Refund held for reviewYour refund is delayed while income and credits are verified.ReviewFull guide →
- CP05ADocuments needed for your refundSend the listed proof to release your held refund.RespondFull guide →
- CP75EITC audit, proof requiredYour Earned Income Credit is being audited; refund frozen meanwhile.RespondFull guide →
- CP75AEITC audit (variant)Additional document request in an EITC examination.RespondUpload
- CP75DEITC audit (variant)Variant focused on dependents and filing status proof.RespondUpload
- L-4464CReturn under review, no action needed yetA screening hold on your refund, typically up to 60 days.InfoUpload
- L-2645CInterim letter, IRS needs more timeA stall letter acknowledging your case; no action required.InfoUpload
- CP87ADependent claimed on another returnSomeone else claimed the same dependent, verify who qualifies.RespondUpload
Identity verification notices
The IRS suspects a return filed under your SSN might not be yours, or is protecting you after identity theft. Your refund is frozen until you verify. These letters are time-sensitive but usually good news in disguise: the system is protecting your account. Beware of scams imitating them; real verification only happens on irs.gov or official phone lines.
- 5071CVerify your identity onlineConfirm a return filed under your SSN via the online tool.RespondFull guide →
- 4883CVerify your identity by phoneCall the IRS with your documents to confirm your return.RespondFull guide →
- 5747CVerify your identity in personBook a Taxpayer Assistance Center appointment with your IDs.RespondFull guide →
- 5447CVerify identity (international)Verification path for taxpayers who can't use domestic options.RespondUpload
- CP01Identity theft claim processedThe IRS verified your identity theft report and marked your account.InfoUpload
- CP01AYour annual IP PINThe 6-digit PIN you must use on this year's return.Keep itFull guide →
- CP01BMore identity information neededThe IRS needs additional details to process your return.RespondUpload
- CP01CIdentity theft marker placedA protective marker was added to your account.InfoUpload
- CP01EEmployment-related identity theftSomeone may have used your SSN for a job, check your records.ReviewUpload
- CP01HAccount locked, SSN issueA return was rejected because the SSN is locked (often listed as deceased).RespondUpload
Filing, missing returns & ITIN notices
The IRS has no return on file for a year it expected one, is holding money it can't match to a return, or is writing about your ITIN. Ignoring the unfiled-return series is costly: it ends with the IRS filing a "substitute" return for you, without any of your deductions, and assessing the result.
- CP59No return on fileFirst notice that an expected tax return was never received.RespondFull guide →
- CP515Reminder, return still missingFollow-up reminder in the unfiled-return sequence.RespondUpload
- CP516Second reminder, unfiled returnThe IRS still has no record of your return.RespondUpload
- CP518Final notice, return not filedLast warning before the IRS may file a substitute return for you.UrgentUpload
- CP63Refund held, missing returnYour refund is frozen until a past-year return is filed.RespondFull guide →
- CP80Payment received, no returnThe IRS holds a credit for a year with no return on file.RespondFull guide →
- CP81Refund about to expireThe deadline to claim a refund for an unfiled year is approaching.DeadlineUpload
- L-12CInformation missing from your returnSend the requested items (often a form or signature) within 20 days.RespondFull guide →
- CP565ITIN assignedConfirmation of your Individual Taxpayer Identification Number.InfoUpload
- CP566ITIN application, more info neededAdditional documents are required to process your ITIN.RespondUpload
- CP567ITIN application rejectedYour ITIN request was denied; the letter explains why and next steps.RespondUpload
Credits & family notices
Letters about the Earned Income Tax Credit, Child Tax Credit and similar benefits, sometimes to tell you that you qualify for money you didn't claim, sometimes to disallow a credit until you prove eligibility. Never ignore a "you may qualify" notice: it's free money with a claim deadline.
- CP08You may qualify, Additional Child Tax CreditThe IRS thinks you're owed a credit you didn't claim.Good newsUpload
- CP09You may qualify, EITC (with children)Complete the enclosed worksheet to claim the Earned Income Credit.Good newsUpload
- CP27You may qualify, EITC (no children)Same as CP09 for taxpayers without qualifying children.Good newsUpload
- CP79Credit disallowed, Form 8862 neededYou must prove eligibility before claiming the credit again.RespondUpload
- CP79ACredit banned for two yearsA reckless-claim determination blocks the credit temporarily.ReviewUpload
Business notices
The most common letters sent to small businesses, partnerships and employers. Business notices escalate faster than individual ones, payroll tax issues in particular can become personal liability through the Trust Fund Recovery Penalty, so treat these with priority.
- CP161Business balance dueYour business owes tax, penalties or interest.RespondUpload
- CP162Late-filing penalty (partnership / S-corp)Penalty charged per partner per month for a late return.ReviewUpload
- CP215Civil penalty assessed (business)A civil penalty was charged to your business account.RespondUpload
- CP259Business return missingThe IRS expected a business return that was never filed.RespondUpload
- L-226JACA employer payment proposedProposed Employer Shared Responsibility Payment under the ACA.RespondUpload
We didn't find that notice number here
That doesn't mean we can't help, our tool reads the letter itself, not just the number. Upload it and get your free explanation.
Upload my letter, freeUnderstanding IRS notice numbers
How the numbering works
Every IRS letter carries an identifier in the top or bottom right corner of the first page. Codes starting with CP("Computer Paragraph") are automated notices about a specific account issue, a balance, a correction, a missing return. Codes starting withLT come from the Automated Collection System, and letters written asLTRor "Letter" plus a number (like Letter 5071C) come from specific IRS functions such as identity verification or examinations.
The number tells you the topic; the tax year and the amounts on your specific letter tell you the stakes. That's why two people with the same notice number can be in very different situations, and why reading your actual letter matters more than any generic article.
What to do with any IRS notice
First, don't panic and don't ignore it: most notices are resolvable, and every option narrows as deadlines pass. Second, verify it's real, the IRS initiates contact by postal mail, never by email or text, and never demands gift cards or wire transfers. Third, find your deadline: it's printed near the top, usually 21, 30, 60 or 90 days from the notice date.
Then respond in the right format: some notices want a payment, some want documents, some want a signed response form, and some only require action if you disagree. That's exactly what ClearNotice prepares for you, upload your letterfor a free explanation, and get a complete response package if you need one.
Frequently asked questions
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