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IRS Notification Descriptions

Notice Number

Description

Topic

CP02H

You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma.

Balance Due

CP03A

You received a tax credit (called the First-Time Homebuyer Credit) for a home you purchased. This notice informs you on how to repay it.

 

CP03B

You received a tax credit (called the First-Time Homebuyer Credit) for a home you purchased. This notice informs you that you don't have to repay the credit as long as the home remains your main home for at least three years after you purchase it. It also explains situations where a home stops being a main home.

 

CP08

You may qualify for the Additional Child Tax Credit and be entitled to some additional money.

Additional Child Tax Credit

CP10

We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.

Change To Your Estimated Tax Credit Amount

CP10A

We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.

Change To Your Estimated Tax Credit Amount

CP11

We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.

Balance Due

CP11A

We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes.

Balance Due

CP11M

We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes.

Balance Due

CP21A

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Balance Due

CP21B

We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice.

Refund

CP21C

We made the change(s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero.

Even Balance

CP21E

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Balance Due

CP21I

We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes.

Balance Due

CP22A

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Balance Due

CP22E

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Balance Due

CP22I

We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes.

Balance Due

CP31

Your refund check was returned to us, so you need to update your address.

Refund

CP45

We were unable to apply your overpayment to your estimated tax as you requested.

Overpayment

CP53

We can't provide your refund through direct deposit, so we're sending you a refund check by mail.

Direct Deposits

CP120

You need to send us documentation of your tax-exempt status.

Tax Exemptions

CP130

Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.

Filing Requirements

CP139

Your tax return filing requirements may have changed: You may no longer need to file Form 941 and Form 940.

Filing Requirements

CP152

We have received your return.

Confirmation of Return Receipt

CP153

We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail.

Refund

CP166

We were unable to process your monthly payment because there were insufficient funds in your bank account.

Payment Process

CP178

Your tax return filing requirements may have changed: You may no longer owe excise tax.

Filing Requirements

CP231

Your refund or credit payment was returned to us and we need you to update your current address.

Address Update Needed

CP276A

We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time.

FTD Penalty

CP276B

We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.

FTD Penalty

 

 

 

Other Notices and Letters

 

 

 

 

 

Notice or Letter Number

Title

 

CP 12

Changes to Tax Return, Overpayment

 

CP 14

Balance Due

 

CP 23

Estimated Tax Discrepancy, Balance Due

 

CP 49

Overpaid Tax Applied to Other Taxes You Owe

 

CP 57

Notice of Insufficient Funds

 

CP 88

Delinquent Return Refund Hold

 

CP 90/CP 297

Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing

 

CP 297A

Notice of Levy and Notice of Your Right to a Hearing

 

CP 91/CP 298

Final Notice Before Levy on Social Security Benefits

 

CP 161

Request for Payment or Notice of Unpaid Balance, Balance Due

 

CP 501

Reminder Notice - Balance Due

 

CP 503

Second Request Notice - Balance Due

 

CP 504

Final Notice - Balance Due

 

CP 521

Installment Agreement Reminder Notice

 

CP 523

Notice of Default on Installment Agreement

 

CP 2000

Notice of Proposed Adjustment for Underpayment/Overpayment

 

Letter 0484C

Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer

 

Letter 0549C

Balance Due on Account is Paid

 

Letter 668D(LP 68)

We released the taxpayer's levy.

 

Letter 0681C

Proposal to Pay Accepted

 

Letter 0757C

Installment Privilege Terminated

 

Letter 1058 (LT 11)

Final Notice prior to levy; your right to a hearing

 

Letter 1615 (LT 18)

Mail us your overdue tax returns.

 

Letter 1731 (LP 64)

Please help us locate a taxpayer.

 

Letter 1737 (LT 27)

Please complete and site Form 433F, Collection Information Statement.

 

Letter 1961C

Installment Agreement for Direct Debit 433-G

 

Letter 1962C

Installment Agreement Reply to Taxpayer

 

Letter 2050 (LT 16)

Please call us about your overdue taxes or tax return.

 

Letter 2257C

Balance Due Total to Taxpayer

 

Letter 2271C

Installment Agreement for Direct Debit Revisions

 

Letter 2272C

Installment Agreement Cannot be Considered

 

Letter 2273C

Installment Agreement Accepted: Terms Explained

 

Letter 2318C

Installment Agreement: Payroll Deduction (F2159) Incomplete

 

Letter 2357C

Abatement of Penalties and Interest

 

Letter 2603C

Installment Agreement Accepted - Notice of Federal Tax Lien Will be Filed

 

Letter 2604C

Pre-assessed Installment Agreement

 

Letter 2761C

Request for Combat Zone Service Dates

 

Letter 2789C

Taxpayer Response to Reminder of Balance Due

 

Letter 2840C

CC IAPND Installment Agreement Confirmation

 

Letter 3030C

Balance Due Explained:Tax/Interest Not Paid

 

Letter 3127C

Revision to Installment Agreement

 

Letter 3217C

Installment Agreement Accepted: Terms Explained

 

Letter 3228 (LT 39)

Reminder notice.

 

Letter 4903 (LT 26)

We have no record of receiving your tax returns.

 

Letter LP 47

Address Information Request

 

Letter LP 59

Please contact us about the taxpayer levy.