IRS Notice CP40: Your tax debt went to a collection agency
IRS Notice CP40 is a balance due letter from the IRS. The IRS gave your unpaid tax balance to a private collection agency. The notice names the agency. Letters like this deal with an unpaid amount on an IRS account.
What this letter usually means
The IRS gave your unpaid tax balance to a private collection agency. The notice names the agency. 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
Work with the agency, or pay the IRS directly.
What to have ready
- The letter, every page
- Your name and address on file with the IRS
- The authentication number in the notice
- Records of any payments you made
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 CP40.
Common questions about CP40
What is IRS notice CP40?
The IRS gave your unpaid tax balance to a private collection agency. The notice names the agency.
How long do I have to respond to a CP40 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 CP40 for more.
Is a CP40 notice a scam?
A real CP40 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 CP40 notice?
The letter, every page, Your name and address on file with the IRS, The authentication number in the notice, Records of any payments you made.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a CP40 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
- IRS Notice CP504: Notice of intent to levy
- IRS Notice CP71: Reminder of unpaid balance
- IRS Notice CP90: Intent to levy and right to a hearing
- IRS Notice CP523: Intent to terminate installment agreement
- IRS Letter LT11: Final notice of intent to levy
- IRS Notice CP521: Installment payment reminder