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IRS Notice CP91: Intent to levy Social Security benefits

IRS Notice CP91 is a balance due letter from the IRS. The IRS intends to take up to 15 percent of your Social Security benefits to pay unpaid taxes. Letters like this deal with an unpaid amount on an IRS account.

What this letter usually means

The IRS intends to take up to 15 percent of your Social Security benefits to pay unpaid taxes. The amount on the letter is what the IRS shows today. Interest and penalties can change it, so the letter and your IRS Online Account are the places to confirm it.

Category: You owe a balance

What people usually do first

Pay what you owe, or call the number on your notice to ask about paying over time.

What to have ready

What may come next

This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.

Read the IRS page

The IRS letter itself is the final word on what it means for you. Read the IRS page for CP91.

Common questions about CP91

What is IRS notice CP91?

The IRS intends to take up to 15 percent of your Social Security benefits to pay unpaid taxes.

How long do I have to respond to a CP91 notice?

The date that matters is printed on your letter. Check it now, because this type of letter has a deadline that matters. The IRS page for CP91 explains more.

Is a CP91 notice a scam?

A real CP91 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 CP91 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 explains the CP91 letter type in plain English.

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

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