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IRS Notice CP04: Tax delay for military combat zone service

IRS Notice CP04 is an information letter from the IRS. Your return shows you or your spouse served in a combat zone or hazardous duty area. The IRS may be able to put off collection. It mostly gives you information about your account.

What this letter usually means

Your return shows you or your spouse served in a combat zone or hazardous duty area. The IRS may be able to put off collection. Letters like this often need no reply. Read it fully to be sure.

Category: Information and other notices

What people usually do first

Send Form 15109 and your documents by the due date on the notice.

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 CP04.

Common questions about CP04

What is IRS notice CP04?

Your return shows you or your spouse served in a combat zone or hazardous duty area. The IRS may be able to put off collection.

How long do I have to respond to a CP04 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 CP04 for more.

Is a CP04 notice a scam?

A real CP04 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 CP04 notice?

The letter and its access code, Form 15109, Dates of service in the qualified area, Supporting documents.

Scan your letter in the OweRight iPhone app

The OweRight app can tell you what a CP04 letter is and points you to the IRS page for it.

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

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