What your IRS letter means
Most IRS mail is calmer than it looks. Find your notice below for a plain explanation of what it is, whether a date matters, and the next step to take.
All notices
- Underreported Income Notice (CP2000)CP2000The IRS thinks the income on your tax return doesn't match what employers, banks, or other payers told them about you, so it's proposing changes to your taxes.
- First Bill for Unpaid Taxes (CP14)CP14This is the IRS's first bill telling you that you owe taxes, and how much.
- Reminder: You Have a Balance Due (CP501)CP501This is a reminder that you still owe taxes from an earlier bill you haven't paid.
- Second Reminder: Balance Still Due (CP503)CP503This is a second, more urgent reminder that your tax balance is still unpaid.
- Notice of Intent to Levy Your State Refund (CP504)CP504This urgent notice warns that if you don't pay, the IRS intends to seize (levy) your state tax refund and may start pursuing other assets.
- Final Notice of Intent to Levy and Your Right to a Hearing (LT11 / Letter 1058)LT11This is the IRS's final warning before it can seize your wages, bank accounts, or property — and it gives you the right to a hearing.
- Your Income Doesn't Match Our Records (CP2501)CP2501This is an early notice saying the income reported to the IRS doesn't match your return, and it asks you to explain before any changes are proposed.
- We Corrected a Math Error on Your Return (CP12)CP12The IRS found and fixed a mistake on your return, which changed your refund amount.
- Your Refund Was Used to Pay a Tax Debt (CP49)CP49The IRS applied some or all of your refund to taxes you owe from another year.
- Verify Your Identity Before We Process Your Return (4883C / 5071C)4883CThe IRS needs to confirm you really filed your tax return before it will process it or release any refund.
- Final Notice of Intent to Levy and Your Right to a Hearing (CP90)CP90This is a final warning that the IRS intends to seize your assets to pay overdue taxes, and it gives you the right to a hearing.
- Balance Due — Request for Payment (CP161)CP161This notice says you have an unpaid balance because your payments and credits didn't cover the total tax, penalties, and interest — with no math error involved.
- Notice of Deficiency — the 90-Day Letter (Letter 3219)Letter 3219This is the IRS's formal notice that you owe more tax, and it gives you 90 days to challenge it in Tax Court before you have to pay.
- Your Overdue Tax Balance Is Active Again (CP571)CP571This notice tells you that a tax balance the IRS had temporarily paused is now active again and needs to be paid.
- We're Reviewing Your Return — Send Proof (CP75)CP75The IRS is examining part of your return — often the Earned Income Tax Credit — and is holding your refund until you send documents to support it.
- Unfiled Return Notice (CP59)CP59The IRS has no record that you filed a tax return for this year, and they're asking you to file it — or tell them you weren't required to.
- Identity Theft Confirmed — Protection Added to Your AccountCP01The IRS confirmed your identity theft claim and added a protection marker to your tax account.
- Your New Identity Protection PIN (IP PIN)CP01AThe IRS is giving you a fresh 6-digit code to prove it's really you when you file your taxes.
- CP01H: Your Account Is Locked Due to a Social Security Number Match With a Deceased PersonCP01HThe IRS locked your account and paused your tax return because a Social Security number on it matches someone recorded as having died before the tax year of your return.
- CP02: You may not qualify for all the Earned Income Tax Credit you claimedCP02The IRS thinks you may have claimed more Earned Income Tax Credit (a tax break for lower-income workers) than you actually qualify for.
- CP04: You may qualify for military tax defermentCP04Your return shows combat zone or hazardous duty service, so you may be able to delay some tax filing and payment deadlines.
- CP05: We're reviewing your return before sending your refundCP05The IRS is holding your refund while it double-checks your income, withholding, and credits.
- CP05A: Send documents to verify your income and withholdingCP05AThe IRS is holding your refund and needs proof of the income and tax withholding you reported before they can release it.
- CP08: You May Qualify for the Additional Child Tax CreditCP08The IRS thinks you might be owed extra money through the Additional Child Tax Credit and wants you to confirm you qualify.
- CP09: You May Qualify for the Earned Income CreditCP09The IRS thinks you may have missed claiming the Earned Income Credit, which could get you a refund.
- CP10: We Changed Your Return and It Affected Your Estimated Tax for Next YearCP10The IRS fixed one or more mistakes on your tax return, and the change reduced the amount you asked to apply toward next year's estimated taxes.
- CP11: We Changed Your Return and Now You Owe MoreCP11The IRS fixed one or more mistakes on your tax return, and the change means you now owe money.
- CP13: We Fixed a Math Error — Your Balance Is ZeroCP13The IRS corrected one or more mistakes on your tax return, and after the changes you don't owe anything and you're not getting a refund — your balance is zero.
- CP16: We Fixed Your Return and Used Your Refund to Pay a DebtCP16The IRS corrected a mistake on your tax return and used your refund to pay off a tax debt you or your spouse owe.
- CP2005: Good News — We Accepted Your Info and Closed the ReviewCP2005The IRS reviewed the information you sent, accepted it, and is closing the case without changing your tax return.
- CP2057: You may need to file an amended returnCP2057The IRS found income or other information from someone else that doesn't match what's on your tax return, and you may need to fix it.
- CP21A: We Changed Your Return and Now You OweCP21AThe IRS made a change to one of your past tax returns, and because of that change you now owe money.
- CP21B: We Made the Changes You Asked For (Refund Coming)CP21BThe IRS made the changes you requested to your tax return, and a refund is on the way.
- CP21C: We Made the Changes You Asked For — Your Balance Is ZeroCP21CThe IRS made the changes you requested to your tax return, and now your balance for that year is zero — you don't owe anything and aren't getting a refund.
- CP22A: We Changed Your Tax Return and You Owe MoneyCP22AThe IRS made changes to your tax return, and those changes mean you now owe a balance.
- CP23: Estimated Tax Payment Difference — Balance DueCP23The IRS changed your return because your estimated tax payments didn't match their records, and now you owe money.
- CP24: We Adjusted Your Estimated Tax Payments (You May Have a Credit)CP24The IRS found a difference between the estimated tax payments you reported and what they have on record, so they corrected your return — and you may be owed money.
- CP25: We Fixed Your Estimated Tax Payments — Your Balance Is ZeroCP25The IRS changed your return because your estimated tax payments didn't match their records, but you don't owe anything and aren't getting a refund.
- CP27: You May Qualify for the Earned Income CreditCP27The IRS thinks you may have missed out on the Earned Income Credit (a tax credit for people who work) and wants you to check if you qualify.
- Estimated Tax Penalty NoticeCP30The IRS charged you a penalty because you didn't pay enough tax during the year, or didn't pay it on time.
- CP3219A: Notice of Proposed Tax Increase (Statutory Notice of Deficiency)CP3219AThe IRS wants to increase your tax because the income others reported doesn't match your return, and this notice gives you the formal right to challenge it in Tax Court.
- Notice of Deficiency (90-Day Letter) — We Didn't Get Your Tax ReturnCP3219NThe IRS didn't receive your tax return, so they figured your tax for you and are proposing an amount you owe — this letter gives you a limited window to challenge it in Tax Court.
- Your refund check expired — call for a new oneCP32AThe IRS is telling you that your refund check was never cashed and has now expired, so you need to call them to get a replacement.
- We used your refund to pay a past-due tax billCP39The IRS applied a refund toward tax you already owed, and you may still owe more.
- CP42: Your Refund Was Used to Pay a Past Tax DebtCP42The IRS lowered your refund and applied part of it to taxes you, your spouse, or a former spouse owed for another year.
- CP45: We Couldn't Apply Your Overpayment to Next Year's Estimated TaxesCP45The IRS couldn't move your extra tax payment (overpayment) toward next year's estimated taxes like you asked, and this notice explains what happened.
- CP51A: We Figured Your Tax and You Owe a BalanceCP51AThe IRS calculated the tax on your Form 1040 or 1040-SR and says you now owe money.
- Your refund is coming as a paper checkCP53The IRS couldn't send your refund by direct deposit, so they're mailing you a paper check instead.
- CP60: A Payment Was Removed From Your AccountCP60The IRS took back a payment it had put on your account by mistake, so you may now owe a balance.
- CP62: We Applied a Payment to Your AccountCP62The IRS applied a payment to your tax account and is telling you the date and amount.
- CP63: We're Holding Your Refund Until You File Missing ReturnsCP63The IRS is holding your refund because their records show you haven't filed one or more tax returns yet.
- Reminder: You Still Owe Taxes (and Your Passport Could Be at Risk)CP71The IRS is reminding you that you still have an unpaid tax balance, and it may affect your passport if the debt gets large enough.
- Reminder of Your Unpaid Balance (Account in Non-Collectable Status)CP71AThe IRS is reminding you that you still owe taxes, but they've paused collection because you can't pay right now.
- CP71C: Annual Reminder of Unpaid Tax and Passport WarningCP71CThis is a reminder that you still owe unpaid taxes, and it warns that a large unpaid balance could affect your passport.
- CP75A: We're Auditing Your Return — Send Proof for Your EIC, Dependents, and Filing StatusCP75AThe IRS is auditing your tax return and needs documents to prove you qualified for the Earned Income Credit, your dependents, and your filing status.
- CP79: You Must Prove You Qualify Before Claiming Certain Credits AgainCP79The IRS reviewed your return and turned down one or more tax credits, so you'll need to prove you qualify before claiming them again.
- CP88: Your Refund Is on Hold Because of a Missing ReturnCP88The IRS is holding your refund because one or more tax returns are missing and they think you may owe taxes.
- CP91: Final Notice Before the IRS Takes Part of Your Social SecurityCP91The IRS says it plans to take up to 15% of your Social Security benefits to cover taxes you still owe.
- Letter 12C: The IRS Needs More Information to Finish Your ReturnLetter 12CThe IRS paused your tax return because they need extra information or documents before they can process it.
- Statutory Notice of Deficiency (Letter 3219B)Letter 3219BThe IRS says you owe more tax based on income records that don't match your return, and this is your formal chance to challenge it in Tax Court.
- Letter 6419: Your 2021 Advance Child Tax Credit SummaryLetter 6419This letter tells you the total advance Child Tax Credit payments you got in 2021 so you can file your tax return correctly.
- Letter 6475: Your Third Stimulus Payment SummaryLetter 6475This letter tells you the total amount of the third stimulus payment you got in 2021, so you can file your 2021 taxes correctly.
- LT16: Pay Your Overdue Taxes or File Your Missing ReturnsLT16The IRS is asking you to pay taxes you still owe and/or file tax returns they don't have on record yet.
- LT24: We Need More Info to Set Up Your Payment PlanLT24The IRS got your request for a payment plan but needs more details before they can approve it.
- LT26: File Your Missing Tax Returns NowLT26The IRS says you still haven't filed one or more tax returns they asked about, and they want you to file them right away.
- LT38: Reminder About Your Unpaid Tax BalanceLT38The IRS is restarting collection reminders after a pandemic pause and telling you that you still owe a balance.
- Verify Your Identity and Tax Return (Notice 5071C)5071CThe IRS needs you to confirm your identity and whether you filed a tax return before it will finish processing that return.
- Letter 5747C: Verify Your Identity In Person5747CThe IRS got a tax return under your Social Security number and needs you to prove your identity — often at an in-person appointment — before they finish processing it.
- Letter 6167C: Verify Your Identity to Process Your Return6167CThe IRS needs to confirm you're really you before it finishes processing a tax return filed under your name.
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