IRS letters
IRS letters, in plain language.
Plain-language explanations of the IRS notices and letters this site covers, with official IRS sources for each one.
Each page is general information from the Law Office of Alexander Powell, PLLC, not legal advice, and not a substitute for the notice itself. The paper in your hand and the current official IRS instructions control.
Have the letter in front of you? IRS Letter Check reads the code you type and shows the matching explanation. A free tool from the Law Office of Alexander Powell, PLLC.
Balance due and collection
- CP14Balance due noticeThe IRS says you have an unpaid balance.
- CP501First reminderThe IRS is reminding you about a balance.
- CP503Second reminderThe IRS has not received payment or a reply.
- CP71CAnnual balance reminderThe IRS is restating an unpaid balance.
- CP504Notice of intent to levy on a state tax refundThe IRS says it can take a state tax refund.
- LT16Collection contact noticeThe IRS wants payment or a missing return.
- CP523Installment agreement defaultThe IRS says a payment plan is in default.
- LT11 and Letter 1058Final notice before levyThe IRS is giving a final collection notice with hearing rights.
- CP90 and CP91Final notice before a federal payment levyThe IRS matched a federal payment it intends to levy.
- Letter 3172Notice of federal tax lien filingThe IRS says a lien filing was recorded.
Examinations and proposed changes
- CP2000Proposed change from an information returnThe IRS says reported information does not match.
- Letter 525Examination report and 30-day letterThe IRS is proposing examination changes.
- CP75Audit of a credit claimed on the returnThe IRS is auditing a credit and holding the refund.
- Letter 3219Statutory notice of deficiencyThe IRS is proposing a tax deficiency.
- Letter 1153Proposed trust fund recovery penaltyThe IRS is proposing a personal penalty for unpaid payroll tax.
Return changes and processing
- CP11Math change that produced a balance dueThe IRS changed the return and says you owe.
- CP12Math change that produced a refund or a smaller balanceThe IRS changed the return in your favor.
- CP23 and CP24The IRS changed your estimated taxThe IRS posted different estimated tax payments than the return claimed.
- Letter 12CInformation needed to process the returnThe IRS needs something before it can finish the return.
- CP49Refund applied to another tax yearThe IRS used the refund to pay an older balance.
Return reviews
Missing returns
Identity verification
Five codes share a page with a closely related code, because the IRS process behind them is the same: CP24 with CP23, Letter 4464C with CP05, Letters 4883C and 5747C with Letter 5071C, and CP91 with CP90. Typing any of those codes into IRS Letter Check opens the page that covers it.
These are the supported notices and letters. For any other IRS mail, start with the official guide: IRS: Understanding your notice or letter.
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