IRS Notice CP239: IRS is checking your payroll tax deposits
IRS Notice CP239 is an information letter from the IRS. The IRS saw lower deposits this quarter, or penalties for late deposits. It wants to be sure you are meeting the deposit rules. It mostly gives you information about your account.
What this letter usually means
The IRS saw lower deposits this quarter, or penalties for late deposits. It wants to be sure you are meeting the deposit rules. Letters like this often need no reply. Read it fully to be sure.
Category: Information and other notices
What people usually do first
Review your deposits for the quarter, and use EFTPS to catch up if you paid too little.
What to have ready
- The CP239 notice
- Your withholding and deposit records for the quarter
- Your payment history for the quarter
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 CP239.
Common questions about CP239
What is IRS notice CP239?
The IRS saw lower deposits this quarter, or penalties for late deposits. It wants to be sure you are meeting the deposit rules.
How long do I have to respond to a CP239 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 CP239 for more.
Is a CP239 notice a scam?
A real CP239 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 CP239 notice?
The CP239 notice, Your withholding and deposit records for the quarter, Your payment history for the quarter.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a CP239 letter is and points you to the IRS page for it.
OweRight is not the IRS and does not give tax or legal advice.
Related notices
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- IRS Notice CP04: Tax delay for military combat zone service
- IRS Notice CP59R: Reminder to file your tax return
- IRS Notice CP59SN: IRS has no record of your return
- IRS Notice CP79A: Two-year ban on some tax credits
- IRS Notice CP136: New deposit schedule for payroll taxes