IRS notices explained
Find the code in the top or bottom right corner of your letter, then pick it below. Each page explains what the letter usually means and what people usually do first. The IRS letter itself is always the final word.
You owe a balance
- IRS Notice CP14Balance due
- IRS Notice CP501Reminder of balance due
- IRS Notice CP503Second reminder of balance due
- IRS Notice CP504Notice of intent to levy
- IRS Notice CP71Reminder of unpaid balance
- IRS Notice CP90Intent to levy and right to a hearing
- IRS Notice CP523Intent to terminate installment agreement
- IRS Letter LT11Final notice of intent to levy
- IRS Notice CP521Installment payment reminder
- IRS Notice CP14IBalance due on IRA taxes
- IRS Notice CP504BNotice of intent to levy
- IRS Notice CP90CAssets levied and right to a hearing
- IRS Notice CP91Intent to levy Social Security benefits
- IRS Notice CP92State refund taken, right to a hearing
- IRS Letter LT16Unpaid balance or missing returns
- IRS Letter LT17You owe taxes
- IRS Letter LT19Collecting an unpaid balance
- IRS Letter LT38Collection notices are starting again
- IRS Notice CP39Refund used to pay past due tax
The IRS proposes a change
- IRS Notice CP2000Proposed changes to your tax return
- IRS Notice CP2501Income information doesn't match
- IRS Notice CP3219ANotice of deficiency (90-day letter)
- IRS Notice CP3219NNotice of deficiency for an unfiled return
- IRS Letter 3219BNotice of deficiency after income mismatch
- IRS Notice CP2057Income you may have left off
- IRS Letter 4800CProposed changes after a return review
The IRS is reviewing or auditing your return
Verify your identity
The IRS has no record of a return
- IRS Notice CP59No record of your tax return
- IRS Notice CP515Reminder: no record of your return
- IRS Notice CP516Second reminder: no record of your return
- IRS Notice CP518Final reminder: no record of your return
- IRS Letter LT26File your overdue returns now
- IRS Notice CP63Refund held until you file
- IRS Notice CP88Refund held for an unfiled return
- IRS Notice CP80Payments received but no return
- IRS Notice CP81File soon or lose your credit
- IRS Notice CP2566The IRS figured your tax for you
- IRS Letter 12CMore information needed to process your return
The IRS changed your return
- IRS Notice CP11Changes to your return: you owe
- IRS Notice CP12Changes to your return: refund changed
- IRS Notice CP13Changes to your return: balance is zero
- IRS Notice CP22AChanges you requested: you owe
- IRS Notice CP60Payment removed from your account
- IRS Notice CP21AChanges you asked for: you owe
- IRS Notice CP21CChanges you asked for: balance is zero
- IRS Notice CP22IChanges to your return for IRA taxes
- IRS Notice CP23Estimated payments don't match: you owe
- IRS Notice CP24Estimated payments don't match: refund changed
- IRS Notice CP25Estimated payments don't match: balance is zero
- IRS Notice CP10Changes to your return: next year's payments
- IRS Notice CP16Changes to your return: refund offset
- IRS Notice CP30Penalty for underpaying estimated tax
About your refund
- IRS Notice CP49Refund applied to a tax debt
- IRS Notice CP53Refund coming by check
- IRS Notice CP09You may get money back from the Earned Income Credit
- IRS Notice CP08You may get money back from the Additional Child Tax Credit
- IRS Notice CP21BChanges you asked for: refund coming
- IRS Notice CP32AYour refund check expired
- IRS Notice CP42Refund reduced for a spouse's tax debt
- IRS Notice CP27You may get the Earned Income Credit
Information and other notices
OweRight is not the IRS and does not give tax or legal advice.