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One
of the ways we classify our notices is by the type of tax
form they're about. We call notices we send about Form 1040,
1040A, 1040EZ, or any related schedules, forms, or other
attachments individual
filer notices. Notices we send about
business-related tax forms such as Forms 941, 1065, and
1120, are called business
filer notices and are listed
elsewhere. If
the individual filer notice you have isn't listed below,
check back often. We'll be adding more on a regular basis.
The
Notices in Numerical Order
Here's
a list of notices with detailed information available.
CP09
- Earned Income Credit You May Be Entitled To From IRS
Informs the recipient that, based on
information reported on their tax return, they may qualify
to take the Earned Income Credit.
CP10
- Changes to Tax Return, Reduced Amount Applied to Next
Year's Estimated Tax
Informs the recipient of one or more changes
made to their individual income tax return. The changes
resulted in a reduced amount being applied to the following
year's estimated tax.
CP11
- Changes to Tax Return, Balance Due
Informs the recipient of one or more changes
made to their tax return during processing. The changes
resulted in a balance due on the account.
CP11A
- Changes to Tax Return and Earned Income Credit, Balance
Due
Informs the recipient of one or more changes
made to their tax return during processing. At least one of
the changes affected the Earned Income Credit, and resulted
in a balance due on the account.
CP12
- Changes to Tax Return, Overpayment
Informs the recipient of one or more changes
made to their tax return during processing. The changes
resulted in an overpayment that will be refunded within six
weeks if no other taxes are owed.
CP13
- Changes to Tax Return, No Refund and No Balance Due
Informs the recipient of one or more changes
made to their tax return during processing. The changes
resulted in neither a balance due nor an overpayment on the
account.
CP13A
- Changes to Tax Return and Earned Income Credit, No Refund
and No Balance Due
Informs the recipient of one or more changes
made to their tax return during processing. At least one of
the changes affected the Earned Income Credit. There is
neither an overpayment nor a balance due on the account.
CP14
- Balance Due
Informs the recipient that there is a balance
due on their individual tax account.
CP16
- Changes to Tax Return, Resulting Overpayment Applied to a
Balance Due
Informs the recipient of one or more changes
made to their individual income tax return. The changes
resulted in an overpayment, all or part of which we've
applied to a balance due on another tax year.
CP23
- Estimated Tax Discrepancy, Balance Due
Informs the recipient that there was a
difference between the amount of Estimated Tax Payments
claimed on their tax return and the amount posted to their
account. This notice may also inform the recipient that we
made corrections to their tax return. The notice reflects a
balance due on the account.
CP32A
- We Want to Send You a New Refund Check
Explains why we are sending a new refund check,
what needs to be done before we can send it, and what we'll
do after the recipient replies to us.
CP45
- Reduced Amount Applied to Estimated Tax
Informs the recipient that we weren't able to
fully honor their request to apply a portion of their refund
to the subsequent year's estimated tax, explains why, and
shows the amount, if any, we did apply.
CP49
- Overpaid Tax Applied to Other Taxes You Owe
Informs the recipient that we applied all or
part of their refund to other taxes they owe, lists the
amounts applied, and shows the amount, if any, to be
refunded.
CP54B
- Problem With Name and Identifying Number
Informs the recipient that the name and
identifying number used on their tax return don't match
information we received from the Social Security
Administration, gives examples of what might cause such a
mismatch, and explains the steps the recipient needs to take
to resolve it.
CP54E
- Problem With Name and Identifying Number
Informs the recipient that the name and
identifying number used on their estimated tax payment don't
match information we received from the Social Security
Administration, gives examples of what might cause such a
mismatch, and explains the steps the recipient needs to take
to resolve it.
CP54G
- Problem With Name and Identifying Number
Informs the recipient that the name and
identifying number used on their tax return don't match
information we received from the Social Security
Administration, gives examples of what might cause such a
mismatch, and explains the steps the recipient needs to take
to resolve it.
CP54Q
- Problem With Name and Identifying Number
Reminds the recipient that we're holding their
refund because the name and identifying number used on their
tax return don't match the information given to us by the
Social Security Administration, gives examples of what might
cause such a mismatch, and explains the steps the recipient
needs to take to resolve it.
CP57
- Notice of Insufficient Funds
Informs the recipient that we are charging a
penalty for insufficient funds.
CP60
- Notice of Credit Reversal
Informs the recipient that we've transferred a
credit from their account leaving a balance due.
CP75
- EIC Portion of Refund Delayed
Informs the recipient that we're delaying the
EIC portion of their refund because we may examine parts of
their tax return. The notice explains what areas we may
examine and what steps we'll take next.
CP75A
- EIC Portion of Refund Delayed
Informs the recipient that we're delaying the
EIC portion of their refund because we may examine the Form
8862, Information to Claim Earned Income Credit After
Disallowance, filed with their tax return. The notice
explains what steps we'll take next.
CP75B
- EIC Portion of Refund Delayed
Informs the recipient that we're delaying the
EIC portion of their refund because we haven't received Form
8836, Qualifying Children Residency Statement, or are still
reviewing it. The notice asks the recipient to send a copy
of Form 8836 if they haven't already and explains what steps
we'll take next.
CP
88 - Delinquent Return Refund Hold
Informs the recipient that we're holding their
refund until they file their delinquent return or provide an
acceptable explanation for not filing it.
CP90
- Final Notice of Intent to Levy and Notice of Your Right to
a Hearing
Informs the recipient that they still have a
balance due on their account and that we intend to levy on
certain assets unless they take appropriate action within 30
days.
CP91
- Final Notice Before Levy on Social Security Benefits
Informs the recipient that they still have a
balance due on their account and that we intend to levy on
their Social Security benefits unless they take appropriate
action within 30 days.
CP501
- Reminder - Balance Due
Informs the recipient that they still have a
balance due on their account and that we can file a Federal
Tax Lien if they don't pay the entire amount within 10 days.
CP523
- Notice of Intent to Levy - You defaulted on Your
Installment Agreement
Informs the recipient that they defaulted on
their installment agreement, provides the reason for the
default, and describes the actions we intend to take and
what they can do to prevent us from taking those actions.
CP2000
- We Are Proposing Changes to Your Tax Return
Informs the recipient that we're proposing
changes to their tax return based on different information
reported to us by their employers, banks, and other payers.
The CP 2000 provides detailed information about the
differences, the changes we propose, and what to do if they
agree or disagree with the proposal.
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