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IRS Notice CP504: Notice of intent to levy

IRS Notice CP504 is a balance due letter from the IRS. The IRS intends to levy (seize) property or rights to property to collect an unpaid balance. It is about money the IRS shows as unpaid on your account. The letter itself is the final word on what it says.

What this letter usually means

The IRS intends to levy (seize) property or rights to property to collect an unpaid balance. Compare the amount with your own payment records. If it looks wrong, the letter explains how to tell the IRS.

Category: You owe a balance

What people usually do first

Read every page of the letter. Find the date printed on it, if there is one, and compare the details with your own records.

What to have ready

What may come next

If this letter is not resolved, the next letter in this series is usually IRS Letter LT11.

Read the IRS page

The IRS letter itself is the final word on what it means for you. Read the IRS page for CP504.

Common questions about CP504

What is IRS notice CP504?

The IRS intends to levy (seize) property or rights to property to collect an unpaid balance.

How long do I have to respond to a CP504 notice?

The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP504 for more.

Is a CP504 notice a scam?

A real CP504 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.

What should I have ready for a CP504 notice?

The letter, every page, Your most recent tax return, Records of any payments you have made, Recent pay stubs and bank statements, The reply date printed on the letter.

The OweRight app reads a CP504 letter and pulls out the key details, like the amount and printed date.

Get early access to the app

OweRight is not the IRS and does not give tax or legal advice.

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