Listing of IRS Notices for Individuals

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  • Never ignore a letter from the IRS.
  • Respond as directed, or risk aggressive collection efforts.
  • Consult with a tax professional, if threatened with a levy.
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Understand the IRS Notice You Received

Receiving a notice in the mail from the IRS is not like receiving a letter from Grandma.

It is natural to have a queasy feeling, when you are the recipient of a letter from the IRS. Still, it is important to open and read the letter.

If it is not bad news you will be relieved. If it is, unfortunately, bad news, then you can take the appropriate steps to act and head of or minimize any harm that could occur. The worst thing you can do, if you receive a threatening letter is to ignore it, as that will lead to aggressive IRS collection efforts, such as a wage garnishment, a bank levy, or the seizure of assets.

Different Types of Notices

There is a wide variety of IRS notices. 

Some notices are sent to inform taxpayers that the IRS had made a change to a specific year’s return.

A notice can be sent to ask a taxpayer to update personal information or to confirm that the IRS received a taxpayer’s claim of identity theft and placed an indicator of that on your account.

A taxpayer can even get a notice that states that the IRS found an error that works in the taxpayer’s advantage and that money is due the taxpayer (one of rare times when you smile while reading an IRS notice!).

 

The most worrisome notices include the ones that threaten a levy or inform the taxpayer that a levy is in place, such as CP-504, CP-504b, and CP-523. If you receive a Notice of Intent to Levy or a Notice of Levy, you should take immediate action. You can call the IRS or you can consult with a tax relief professional.

What to Do if You Get an IRS Notice

If you receive a notice from the IRS, you should:

  • Look in the upper right-hand corner to find your notice number. Read the notice carefully. Each notice gives specific instructions on the steps you need to take to satisfy the IRS’ inquiry.
  • If you receive a notice with a correction for specific year's return, you should review the letter and compare it with the information on your return. If you agree with the correction to your account, usually no reply is necessary unless a payment is due.
  • If you do not agree with the IRS' correction, then it is crucial that you respond as directed. You can send a written explanation, explaining why you disagree. Include any pertinent documents and information that you want the IRS to consider, along with the bottom tear-off portion of the notice. Mail the information to the IRS address shown in the upper left-hand corner of the notice. Allow at least 30 days for a response.
  • Most correspondence can be handled without calling or visiting an IRS office. However, if you have any questions, you should call the telephone number in the upper right-hand corner of the notice. Make sure to have a copy of your tax return and the correspondence available when you call.
  • Be sure to keep copies of any correspondence with your records and detailed notes about any conversation that takes place.

You can read about the specific notice your received on the chart below, although not every IRS notice is on the list. You can click on the Notice Number and be taken to the official IRS Web page that explains the notice in detail. If you feel that you received a fraudulent notice or that you are the victim of identity theft, you should call the IRS at 1-800-829-10401-800-829-1040 or visit a local IRS office.

IRS Individual Filer Notices

Notice Number Description Topic
CP01 The IRS received the information that you provided and have verified your claim of identity theft. The IRS have placed an identity theft indicator on your account.  
You received a CP 01H notice because the IRS was unable to process your tax return. The IRS has locked your account because the Social Security Administration informed the IRS that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).  
You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. Balance Due
You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.  
IRS records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.  
You may qualify for the Additional Child Tax Credit and be entitled to some additional money. Additional Child Tax Credit
The IRS made a change(s) to your return because it believes there’s a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
The IRS made a change(s) to your return because it believes there’s a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
The IRS made changes to your return because it believes there’s a miscalculation. You owe money on your taxes as a result of these changes. Balance Due
The IRS made changes to your return because it believes there’s a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. Balance Due
The IRS made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. Balance Due
The IRS made changes to correct a miscalculation on your return.  
The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.  
The IRS made changes to correct a miscalculation on your return.  
The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.  
The IRS made changes to the computation of the Rebate Recovery Credit on your return.  
The IRS made changes to your return because it believes there’s a miscalculation. You’re not due a refund nor do you owe an additional amount because of IRS changes. Your account balance is zero.  
The IRS made changes to your return because it found an error involving your Earned Income Credit. You’re not due a refund nor do you owe an additional amount because of IRS changes. Your account balance is zero.  
The IRS made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You’re not due a refund nor do you owe an additional amount because of IRS changes. Your account balance is zero.  
The IRS made changes to your return involving the Recovery Rebate Credit. You’re not due a refund nor do you owe an additional amount because of  changes. Your account balance is zero.  
The IRS sent you this notice to tell you about changes it made to your return that affect your refund. The IRS made these changes because it believes there was a miscalculation. IRS records show you owe other tax debts and it applied all or part of your refund to them.  
The IRS made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
The IRS made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. Refund
The IRS made the change(s) you requested to your tax return for the tax year specified on the notice. You’re not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. Even Balance
As a result of your recent audit, it made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
The IRS made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
The IRS made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
As a result of your recent audit, it made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
The IRS made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
The IRS made changes to your return because it found a difference between the amount of estimated tax payments on your tax return and the amount it posted to your account. You have a balance due because of these changes.  
The IRS made changes to your return because it found a difference between the amount of estimated tax payments on your tax return and the amount it posted to your account. You have a potential overpayment credit because of these changes.  
The IRS made changes to your return because it found a difference between the amount of estimated tax payments on your tax return and the amount it posted to your account. You have a potential overpayment credit because of these changes.  
The IRS made changes to your return because it found a difference between the amount of estimated tax payments on your tax return and the amount it posted to your account. You’re not due a refund nor do you owe an additional amount because of IRS changes. Your account balance is zero.  
Your refund check was returned to the IRS, so you need to update your address. Refund
The IRS were unable to apply your overpayment to your estimated tax as you requested. Overpayment
The IRS can’t provide your refund through direct deposit, so it is sending you a refund check by mail. Direct Deposits
You received this notice to remind you of the amount you owe in tax, penalty and interest.  
You received this notice to remind you of the amount you owe in tax, penalty and interest.  
You received this notice to remind you of the amount you owe in tax, penalty and interest.  
You received this notice to remind you of the amount you owe in tax, penalty and interest.  
You need to send the IRS documentation of your tax-exempt status. Tax Exemptions
Your organization’s tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years.  
Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. Filing Requirements
The IRS has received your return. Confirmation of Return Receipt
The IRS can’t provide you with your refund through a direct deposit, so it is sending you a refund check/credit payment by mail. Refund
The IRS was unable to process your monthly payment because there were insufficient funds in your bank account. Payment Process
Your tax return filing requirements may have changed: You may no longer owe excise tax. Filing Requirements
Your refund or credit payment was returned to the IRS and the IRS needs you to update your current address. Address Update Needed
You didn’t file the business tax return identified in the notice.  
The IRS sent you this notice because IRS records indicate you should have filed a Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).  
The IRS sent you this notice because you didn’t file a Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, that IRS records indicate you should have filed.  
The IRS sent you this notice because you are presumed to be a private foundation and you didn’t file a Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, that IRS records indicate you should have filed.  
The IRS sent you this notice because you did not file a Form 990-T, Exempt Organization Business Income Tax Return, that IRS records indicate you should have filed.  
The IRS sent you this notice because IRS records indicate you should have filed a Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
The IRS sent you this notice because you did not file a Form 5227, Split-Interest Trust information Return, that IRS records indicate you should have filed.  
The IRS sent you this notice because you did not file a Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations, that IRS records indicate you should have filed.  
The IRS sent you this notice because you are a tax-exempt political organization and did not file a Form 990/990-EZ, Return of Organization Exempt From Income Tax, that IRS records indicate you should have filed.  
The IRS didn’t receive a correctly completed tax liability schedule. The IRS normally charge a Federal Tax Deposit (FTD) penalty when this happens. The IRS decided not to do so this time. FTD Penalty
The IRS didn’t receive the correct amount of tax deposits. The IRS normally charge a Federal Tax Deposit penalty when this happens. The IRS decided not to do so this time. FTD Penalty
You have a balance due (money you owe the IRS) on one of your tax accounts.  
The IRS has not heard from you and you still have an unpaid balance on one of your tax accounts.  
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.  
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.  
This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.  
This notice informs you of IRS intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.  
Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.  
No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.  
Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.  
Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.  
Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.  
Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.  
Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.  
Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
Usted no radicó su planilla de contribución de negocios identificada en este aviso.  

Here is a listing of additional notices and IRS letters:

Notice or Letter Number Title
Balance Due
Overpaid Tax Applied to Other Taxes You Owe
Notice of Insufficient Funds
Delinquent Return Refund Hold
Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
Notice of Levy and Notice of Your Right to a Hearing
Final Notice Before Levy on Social Security Benefits
Request for Payment or Notice of Unpaid Balance, Balance Due
Notice of Proposed Adjustment for Underpayment/Overpayment
Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer
Balance Due on Account is Paid
IRS released the taxpayer's levy.
Proposal to Pay Accepted
Installment Privilege Terminated
Final Notice prior to levy; your right to a hearing
Mail IRS your overdue tax returns.
Please help IRS locate a taxpayer.
Please complete and site Form 433F, Collection Information Statement.
Installment Agreement for Direct Debit 433-G
Installment Agreement Reply to Taxpayer
Please call IRS about your overdue taxes or tax return.
Balance Due Total to Taxpayer
Installment Agreement for Direct Debit Revisions
Installment Agreement Cannot be Considered
Installment Agreement Accepted: Terms Explained
Installment Agreement: Payroll Deduction (F2159) Incomplete
Abatement of Penalties and Interest
Installment Agreement Accepted - Notice of Federal Tax Lien Will be Filed
Pre-assessed Installment Agreement
Request for Combat Zone Service Dates
Taxpayer Response to Reminder of Balance Due
CC IAPND Installment Agreement Confirmation
Balance Due Explained:Tax/Interest Not Paid
Revision to Installment Agreement
Installment Agreement Accepted: Terms Explained
Reminder notice.
IRS has no record of receiving your tax returns.
Address Information Request
Please contact IRS about the taxpayer levy.
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