Quick Reference Glossary of Federal Notices
To find the particular Form, Notice or Letter- hold down the CTRL key and click “f” for find. Example: I want to search for Letter 2057C, so I hold down CTRL and type “f”, a “find in page” box opens on the bottom left corner. Type Letter 2057C in the box and everywhere the results are found will be highlighted. Click “Match Case” and it will take you directly there.
Federal Notices
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Notice Number |
Notice Name |
Description |
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The IRS credited payments and/or other credits to taxpayer’s tax account for the tax period shown on taxpayer’s notice but has not received a tax return. |
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Taxpayer filed a tax return with the IRS. While processing this return, the IRS found an error in it and made a change. Taxpayer owes additional taxes because of these changes. The IRS mailed a CP11 notice to taxpayer to inform them of the taxes now due as a result of the adjustment made. |
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Taxpayer filed a tax return with the IRS. While processing this return, the IRS found an error in it and made a change. As a result of this adjustment, taxpayer is now due a refund or the amount of the refund has changed. |
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The IRS sent taxpayer this notice because taxpayer owes money on unpaid taxes. |
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Taxpayer was required to file an S Corporation (Form 1120-S) or partnership (Form 1065) return. The return was filed late, filed incomplete, or it was not filed electronically, as required. As a result, the IRS is assessing a penalty which remains outstanding. |
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Taxpayer filed a tax return with the IRS. When processing the return, the IRS determined the tax return was missing a schedule or form. The IRS mailed this notice to taxpayer to request the missing schedule or form. |
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Taxpayer filed a tax return with the IRS. When processing the return, the IRS determined the tax return was missing a schedule or form. The IRS mailed this notice to taxpayer to request the missing schedule or form. |
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The income or payment information the IRS has on file does not match the information taxpayer reported on their tax return. This discrepancy may cause an increase or decrease in taxpayer's tax or may not change it at all. |
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Taxpayer filed a tax return with the IRS. However, the IRS received information from third parties that was not reported on the tax return. Due to this discrepancy, the IRS has sent a CP2501 notice to taxpayer requesting an explanation regarding the discrepancy. |
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Taxpayer is a Federal contractor and has an unpaid Federal tax liability. The IRS sent multiple notices requesting payment but taxpayer neglected or refused to pay the tax or respond to the IRS (or never received the notices). |
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Taxpayer has a balance due (money owed to the IRS) on one of their tax accounts. |
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The IRS has not received a response from taxpayer and there is still an unpaid balance on one of taxpayer’s tax accounts. |
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Taxpayer has an unpaid amount due on taxpayer’s account. If taxpayer does not pay the amount due immediately, the IRS will seize (levy) taxpayers’ state income tax refund and apply it to pay the amount they owe. |
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Taxpayer has an unpaid amount due on their account. If the amount due is not paid immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount taxpayer owes. |
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Taxpayer filed a tax return with the IRS (or the IRS prepared a return on taxpayer’s behalf) without paying in full all taxes, interest, and penalties owed. Taxpayer established an installment agreement with the IRS to cover the amount due but has defaulted on the agreement. The IRS intends to terminate the installment agreement and take collection action if payment is not made (or other appropriate action is not taken) within 30 days of the date of the letter. |
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The IRS credited payments and/or other credits to taxpayer's tax account for the tax period shown on their notice without receiving taxpayer's tax return. |
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Final Notice of Intent to Levy and Notice of Your Right to a Hearing |
Taxpayer is a Federal contractor and has an unpaid Federal tax liability. The IRS sent multiple notices requesting payment, but taxpayer neglected or refused to pay the tax or respond to the IRS (or never received the notices). |
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The purpose of the CP91 letter is to notify taxpayer of the IRS’s intent to levy up to 15% of their social security benefits for unpaid taxes. The IRS must generally send a CP91 notice at least 30 days before it can pursue levy action. |
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Taxpayer has an unpaid federal tax liability. The IRS sent multiple notices requesting payment, but taxpayer neglected or refused to pay the tax (or never received the notices). |
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Generic |
Generic Notice Template |
Generic template the came be used for notices not listed above. |
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This letter notifies taxpayer of their unpaid taxes and that the IRS intends to levy in order to collect the amount owed. |
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This letter notifies taxpayer of their unpaid taxes and that the IRS intends to levy in order to collect the amount owed. |
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Taxpayer filed a tax return with the IRS. When processing the return, the IRS tried to match the income, deductions and credits reported by taxpayer on the tax return with the information the IRS has on file (generally reported by 3rd parties such as financial institutions, businesses, etc.) and noticed they don’t match. |
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Proposed Changes to Tax Return Due to Third Party Information |
Taxpayer filed a tax return with the IRS. When processing the return, the IRS tried to match the income, deductions and credits reported by taxpayer on the tax return with the information the IRS has on file (generally reported by third parties such as financial institutions, businesses, etc.) and noticed they don’t match. |
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Taxpayer filed a business return which resulted in a balance due. Based upon the financial status of the business, taxpayer was placed into a deferred status regarding the payment of taxes owed. The IRS sent a CP160 as an annual reminder notice of the total unpaid balance on the account. |
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Taxpayer made estimated tax payments during the year. After taxpayer filed the tax return, the IRS compared the estimated tax payments on record with the payments claimed on the return. There was a variance and the IRS made changes to the return to reflect the amount listed in their records. This change resulted in a balance due and owing. The notice was sent to taxpayer to notify them of the difference, the changes made by the IRS, and that there is now a balance owed. |
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Final Notice of Intent to Levy and Notice of Your Right to a Hearing |
Taxpayer filed a tax return with the IRS without paying all taxes, interest, and penalties in full. The IRS sent notices requesting payment, but taxpayer neglected or refused to pay the tax. The purpose of the CP 297 notice is to explain taxpayer’s Collection Due Process appeal rights. It is also meant to warn taxpayer that failure to respond to the notice may result in imminent enforcement including seizure of their property or rights to property or the filing of a Notice of Federal Tax Lien. |
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Final Notice of Intent to Levy and Notice of Your Right to a Hearing |
Taxpayer filed a tax return with the IRS without paying all taxes, interest, and penalties in full. The IRS sent notices requesting payment, but taxpayer neglected or refused to pay the tax. The purpose of the CP 297A notice is to explain taxpayer’s Collection Due Process appeal rights. It is also meant to warn taxpayer that failure to respond to the notice may result in imminent enforcement including seizure of their property or rights to property or the filing of a Notice of Federal Tax Lien. |
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Taxpayer filed a tax return and now it is under review. This is not an audit notice. The review is part of a normal revenue protection program by the IRS. The IRS selects returns for review using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. |
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Taxpayer filed an innocent spouse request as a requesting spouse (RS). This request was seeking relief from joint and several liability or relief from application of community property laws, also known as innocent spouse relief. The notice 4987-C advises taxpayer that the claim was partially granted. |
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Taxpayer filed an innocent spouse request as a requesting spouse (RS) seeking relief from joint liability or relief from community property laws, also known as innocent spouse relief. The notice 4988-C advises taxpayer that the claim was fully disallowed because the requesting spouse did not meet all the qualifications for granting innocent spouse relief. |
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The IRS is notifying taxpayer that their return will not be processed until the person filing the return has verified his or identity with the IRS. The notice was sent because taxpayer's return was flagged with a potential for identity theft based on IRS models and markers. |
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The IRS is notifying taxpayer that a tax return has been submitted by taxpayer containing a primary or secondary social security number which the IRS shows as belonging to a deceased individual. The Social Security Administration has reported to the IRS that this individual died prior to the tax year being submitted. Because of the potential for identity theft, taxpayer's account has been locked. |
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IRS records show that taxpayer has an unpaid shared responsibility payment. This payment is owed when a taxpayer fails to maintain minimum essential health coverage for themselves or their dependents. Taxpayers may be eligible for an exemption from this payment. |
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The IRS is assessing tax on items not reported on the original return, such as:
If the full amount due is not paid by the stated date, interest and penalties will accrue. Penalties may be abated in certain circumstances |
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Taxpayer received this notice because the IRS believes taxpayer has an unpaid balance due on a business tax return such as Form 1120 or Form 941. This balance due can consist of tax, interest and/or penalties. |
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After filing the tax return, taxpayer sent additional information to the IRS. The additional information resulted in additional tax due. The IRS sent notice CP21A to show the amount due and the due date to avoid additional penalties and interest. |
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When the IRS audited taxpayer, the IRS made changes to the tax return that resulted in a balance due. The notice should include a detail of the changes made. If taxpayer has relevant information the IRS has not yet considered, taxpayer can ask for reconsideration. |
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Taxpayer filed a tax return that contained an error. The taxpayer contacted the IRS with updated information. The information caused the tax return to be recalculated and resulted in a balance owed. |
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An Auditor made changes to taxpayer's tax return and sent CP22E to notify them of the changes made and the balance owed. |
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Taxpayer made either an excess contribution to or an early withdrawal from an IRA account. The IRS has calculated the penalty and balance owed for the transaction. |
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Notice of Deficiency & Increase in Tax (Individual Taxpayers) |
Taxpayer received this notice because the IRS has determined that there is an increase or decrease in income tax for the tax year on the notice. This increase or decrease resulted from information received from 3rd parties, such as employers, banks, mortgage companies, etc.https://www.legacytaxresolutionservices.com/irs-tax-notices-letters/irs-notice-letter-672c-general-letter |
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Statutory Notice of Deficiency & Increase in Tax (Business Taxpayers) |
Taxpayer received this notice because the IRS has determined that there is an increase in income tax for the tax year on the notice. This increase resulted from information received from 3rd parties, such as a payor or bank. |
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Taxpayer received this notice because the IRS did not receive their tax return for the tax year shown on the notice. Taxpayer may have received one or more notices prior to this requesting that a tax return be filed. |
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The IRS has offset a refund from a return where taxpayer's spouse or former spouse is listed as the primary taxpayer and applied it to your taxpayer's tax debt. There may still be a balance due. |
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The IRS has offset a refund from a return where taxpayer is listed as the primary taxpayer and applied it to the secondary taxpayer's tax debt. There may still be a balance due. |
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The IRS has offset a refund from your client return to a balance owed from a previous tax year. There may still be a balance due. |
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The IRS is reminding your client of a balance due on their account, which is in a 'deferred' status. This is a required annual statement showing the balance due. |
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The IRS is reminding the taxpayer of a balance due on their account, which is in a “currently not collectible” status. This is a required annual statement showing the balance due. |
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The IRS is reminding the taxpayer of a balance due on their account. Taxpayer has not previously made arrangements on this balance. This is a required annual statement showing the balance due. |
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The IRS is reminding the taxpayer of a balance due on their account. Taxpayer has not previously made arrangements on this balance. This is a required annual statement showing the balance due. |
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The IRS is reminding taxpayer of an unpaid shared responsibility payment on taxpayer's account. This payment is owed when a taxpayer fails to maintain minimum essential health coverage for themselves or their dependents. Taxpayer has not previously made arrangements on this balance. This is a required annual statement showing the balance due. |
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Taxpayer is receiving this notice because the IRS will be auditing their tax return. This notice gives the time and place of the examination. |
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Taxpayer received this notice because the IRS believes that gross receipts may be under reported. For your taxpayer's type of business, the IRS expects a higher percentage of gross receipts from cash. With this notice, the IRS is asking taxpayer to verify the 1099-K information that was reported to the IRS by credit card merchants and/or third-party networks. |
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Taxpayer received this notice because the IRS believes that gross receipts may be under reported. For taxpayer's type of business, the IRS expects a higher percentage of gross receipts from cash and checks. With this notice, the IRS is asking taxpayer to verify the 1099-K information that was reported to the IRS by credit card merchants and/or third-party networks. |
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Taxpayer received this notice because the IRS believes that gross receipts may be under reported. For taxpayer's type of business, the IRS expects a higher percentage of gross receipts from cash and checks. With this notice, the IRS is asking taxpayer to verify the 1099-K information that was reported to the IRS by credit card merchants and/or third-party networks. |
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Taxpayer received this notice because they may qualify for the Earned Income Credit due to having dependent children but did not claim it on their tax return. The Earned income Credit may result in a refund for the taxpayer. |
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The IRS is adjusting taxpayer's return due to a miscalculation. After these adjustments, there is a balance due. This letter is specific to employer tax returns (Forms 941, 941-SS, 943, & 945). |
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Taxpayer received this notice because the IRS found a miscalculation involving their Earned Income Credit. This miscalculation affected the amount of taxpayer's refund which was applied to estimated taxes for next year. |
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Taxpayer received this notice because the IRS found a miscalculation involving their Earned Income Credit. This miscalculation resulted in an additional tax balance due. |
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Taxpayer received this notice because the IRS found a math error involving their Earned Income Credit. This error resulted in a refund or a larger refund amount. |
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Taxpayer filed a Form 8038 series return for tax exempt bonds. The IRS sent this notice to acknowledge its receipt. |
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The IRS has disallowed deduction(s) and/or credit(s) on taxpayer's return, which results in a balance due. If the full amount due is not paid by the stated date, additional interest and penalties will accrue. Penalties may be abated in certain circumstances. |
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The IRS has disallowed deduction(s) and/or credit(s) on the taxpayer’s return and reduced the taxpayer’s refund. |
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Taxpayer filed more than 50 forms 1099 with an invalid or missing taxpayer identification number (TIN). |
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Taxpayer filed less than 50 forms 1099 with an invalid or missing taxpayer identification number (TIN). |
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Taxpayer received this notice because their political or exempt organization has a filing requirement for the tax year shown. The IRS did not receive form 1120-POL, U.S. Tax Return for Certain Political Organizations, for the year specified from taxpayer. This notice is sent as a first request for taxpayer to file the required return. |
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Taxpayer received this notice because although her or she does not have qualifying children, they may qualify for the Earned Income Credit based on age and income. |
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Final Notice of Intent Before Levy on Social Security Benefits |
The IRS sent this as the final notice prior to filing a levy against 15% of taxpayer's Social Security benefits. This notice is sent when taxpayer has unpaid employment taxes under either their Social Security number (prior to 1/1/2009) or business entity's employer identification number (after 1/1/2009), depending on the year with unpaid taxes. |
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This notice alerts taxpayer that the refund is being withheld until the issue is resolved. The primary SSN listed on the return does not match the information the IRS received from the Social Security Administration. |
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Taxpayer sent an estimated tax payment (ETP) to the IRS. The identifying information does not match the information the IRS received from the Social Security Administration. |
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Taxpayer filed a tax return that resulted in a zero balance or a balance owed. The primary SSN listed on the return does not match the information the IRS received from the Social Security Administration. |
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This notice is sent after one year passes with no response to the Notice CP54B sent to taxpayer. |
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Taxpayer filed a tax return as either Married Filing Jointly or Married Filing Separate. The spouse's social security number is missing, illegible or invalid. CP58 was sent to notify taxpayer of the problem and how to resolve it. |
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Taxpayer claimed their own exemption on a Form 1040. Someone else has filed a return claiming taxpayer as a dependent. |
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Taxpayer filed a tax return claiming the exemption for a dependent who claimed their own exemption on their own return. |
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A dependent taxpayer claimed as an exemption on their tax return has filed a joint return with their spouse claiming their own exemption. |
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Form 14420 was sent to taxpayer to request verification of income that was reported to the IRS. This Form is sent along with Letter 5039 to inform taxpayer that gross receipts may be under reported. For taxpayer’s type of business, the IRS expects a higher percentage of gross receipts from cash and checks. Form 14420 will explain to the IRS why card payments may be higher than expected. |
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Taxpayer received this notice because the IRS is refusing their claim. This notice is a full denial that occurs for many different reasons. The most common reasons are:
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Taxpayer received this notice because the IRS is partially disallowing their claim. This notice is a partial denial that occurs for many reasons, including:
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Information Insufficient or Incomplete for Processing Inquiry |
Taxpayer received this notice because the IRS has received information from taxpayer which is insufficient or incomplete. This information was originally requested by the IRS, but the information they received was not sufficient. This notice requests that taxpayer submit additional information and/or documentation. |
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Taxpayer is receiving this notice because an IRS Appeals Officer has disallowed part of taxpayer’s claim for credit or refund. It is issued after taxpayer appealed an IRS decision. |
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Taxpayer is receiving this notice because an IRS Appeals Officer has fully disallowed all of taxpayer's claim for credit or refund. It is issued after taxpayer appealed an IRS decision. |
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Taxpayer was sent this notice to clarify W-2 or 1099 income for an employee/payee. This employee/payee is being examined by the IRS, and the IRS is in the process of gathering all records of income earned by the individual. |
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Letter 2626C is a follow-up letter used throughout under reporter case processing. It can be issued for several different reasons:
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Taxpayer received this notice because the IRS has determined that the Earned Income Credit will not be allowed. |
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Taxpayer received this notice because the IRS needs additional information to verify their identity before they can continue to process the tax return. During processing, the IRS determined that the return had a potential for identity theft. The return will not be processed further until the person who filed the return validates their identity. |
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Taxpayer was sent this notice to acknowledge receipt of documents and request additional information. |
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Taxpayer received this notice after an IRS examination. The notice alerts them that a request for refund is being partially or fully denied. The reason for the denial is explained in the notice or in the enclosed examination report. |
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Taxpayer received Letter 99C because there is a discrepancy between amounts reported on their employment tax returns and amounts reported on information returns. |
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Taxpayer is receiving this notice because they have an employee with a federal tax matter. The IRS sent this notice to taxpayer to request the information listed on the response form for the individual named on the notice. |
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The IRS is requesting additional information regarding a request to reconsider an adjustment made to taxpayer's return(s). |
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The IRS is notifying the taxpayer that a partnership return, for which the taxpayer is a partner, is being audited. |
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Taxpayer filed a tax return that did not include alimony income. Another taxpayer claimed the alimony deduction on their tax return and reported taxpayer's SSN as the recipient. The IRS sent Letter 3540 to notify taxpayer the IRS has proposed an adjustment to income and tax owed. |
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Taxpayer received this notice because their exempt organization has a Form 990 filing requirement. The IRS did not receive Form 990 for the year specified. Previously, taxpayer was sent CP259A as a 1st request. This notice is sent as a second request for taxpayer to file the required return. |
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Taxpayer received this notice because their presumptive private foundation, or nonexempt charitable trust treated as a private foundation, has a presumptive Form 990-PF (Return of Private Foundation) filing requirement for the tax year shown. The IRS did not receive a presumptive Form 990-PF for the year specified. This notice is sent as a second request for taxpayer to file the required return. |
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Taxpayer received this notice because their exempt organization has a Form 990-T filing requirement for the tax year shown. The IRS did not receive Form 990-T for the year specified. Previously, taxpayer was sent CP259D as a 1st request, and the IRS did not receive a response. This notice is sent as a second request for taxpayer to file the required return. |
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Taxpayer received this notice because their political organization or exempt organization has a Form 1120-POL (U.S. Tax Return for Certain Political Organizations) filing requirement for the tax year shown. The IRS did not receive Form 1120-POL for the year specified. Previously, taxpayer was sent CP259G as a 1st request, and the IRS did not receive a response. This notice is sent as a second request for taxpayer to file the required return. |
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Taxpayer received this notice to request they complete the attached Form SS-8 for the worker named on the notice. This worker was hired by taxpayer as an independent contractor, but the worker believes they should be classified as an employee. |
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This notice is sent to advise you, the tax preparer, that Form 8867 must be attached to each return claiming Earned Income Tax Credit. For the tax year on the notice, taxpayer did not attach Form 8867 to one or more returns claiming EITC. |
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Taxpayer received this notice because their private foundation, or nonexempt charitable trust treated as a private foundation, has a Form 990-PF filing requirement for the tax year shown. The IRS did not receive Form 990-PF for the year specified. Previously, taxpayer was sent CP259B as a 1st request, and the IRS did not receive a response. This notice is sent as a second request for taxpayer to file the required return. |
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Taxpayer received this notice because their bank did not honor an automatic bank draft payment for an IRS installment agreement due to insufficient funds |
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Taxpayer received this notice because their tax exempt organization has a Form 990/990-EZ filing requirement for the tax year shown. The IRS did not receive Form 990/990-EZ for the year specified. |
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Taxpayer received this notice because the IRS is auditing their tax return. Specifically, documentation is needed to verify Earned Income Tax Credit (EITC), dependent exemption(s), and/or filing status claimed. |
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Taxpayer received this notice because another taxpayer claimed a dependent or qualifying child with the same social security number as a dependent or qualifying child on taxpayer's tax return. |
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Taxpayer received this notice to confirm their initial audit appointment. Previously, taxpayer’s tax return was selected for audit and an audit appointment was set up with the IRS. This notice confirms the date, time, and place of the appointment. |
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The notice may indicate what areas are being audited, or Form 4564 or Form 886-A may be included to outline what is needed. If not, the agent will be able to explain the items under examination and the documentation needed. |
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Taxpayer received this notice because they have a small business/self-employed tax return that has been selected for audit. Taxpayer is asked to contact the IRS to set up an initial audit appointment. |
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The IRS sends CP566 to request additional information on taxpayer’s application for an individual taxpayer identification number (ITIN). |
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The IRS sends Letter 5821 to instruct taxpayer to renew their Individual Taxpayer Identification Number (ITIN) if they will be filing a U.S. tax return. |
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LP59 is sent to an employer who has not responded to the IRS' Notice of Levy. The letter explains the penalties which may be assessed for failure to comply with the levy. |
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The IRS has made changes to taxpayer's tax return that resulted in a zero balance. These changes are often due to math errors or disallowed credits. The IRS sent CP13 to inform taxpayer of the reason for the change and that no payment or refund will result. |
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An adjustment was made to the tax return filed due to an examination or a data processing adjustment. The IRS sent CP22 to explain the reason for the adjustment and to inform your client of the balance now due. |
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Taxpayer filed a Form 1040 and claimed the Marking Work Pay credit or the Government Retiree Credit. The IRS made a change in the calculation of the tax credits, resulting in a refund due to taxpayer. The IRS sent CP12M to notify taxpayer of these changes and the corrected refund amount. |
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The IRS sent this notice to inform taxpayer of the Earned Income Tax Credit (EITC) they previously filed and that the changes resulted in a zero balance (nothing owed or refunded). |
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The IRS believes there are miscalculations on taxpayer's Form 730. The proposed adjustment leaves the taxpayer with a balance due. |
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The IRS believes there are miscalculations on taxpayer's tax return. The proposed adjustment leaves the taxpayer with a balance due. |
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The IRS believes there are miscalculations on taxpayer's tax return. The proposed adjustment reduces the overpaid tax, and a reduced refund will be issued to the tax year. The IRS did NOT apply any amount towards the next tax year. |
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The IRS has not received adequate documentation regarding a math error dispute. The IRS is requesting that the taxpayer agree to a reassessment of tax and is forwarding the case to examination for final resolution. |
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A department within the IRS requested a copy of a tax form from its Files Management Function. Because the return was 10 years or older, it was destroyed due to age. The IRS sent CP55 to request taxpayer sends in a copy of the return for the tax year requested. |
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The IRS sent CP268 to explain a math error resulting in an overpayment, recalculation, and to ask taxpayer to verify the credits. The IRS requested communication from taxpayer about how taxpayer would like to apply the credits or receive the refund. |
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The IRS sent letter 5043 to inform taxpayer that gross receipts may be under-reported. The IRS requests a review the forms 1099-K listed in the letter. |
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Taxpayer filed and paid tax required by FUTA for the year shown on the notice. The IRS obtained information from taxpayer's state that differed from the amount shown on the Federal return. The IRS sent CP167 to notify taxpayer of the increase in FUTA tax. |
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Taxpayer filed and paid tax as required by FUTA. The IRS obtained information from taxpayer's state that differed from the information shown on the Federal return. The IRS sent this notice to notify taxpayer of the reduction in FUTA tax. |
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Your client received this form to request additional information during an audit or to explain proposed adjustments in an audit. This form is typically sent as an attachment to another notice. |
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Your client received this form from the IRS to request additional information. It is often used during the audit process to request specific documents or information and is typically sent as an attachment to another notice. |
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Your client received this form from the IRS to propose adjustments to their return in an audit. This form outlines the IRS’ audit findings and the resulting change in tax, penalties and interest. |
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Your client received this form to propose changes to their return in an audit. This form outlines the IRS’ audit findings and the resulting change in tax, penalties and interest. |
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The IRS is sending this notice to notify taxpayer that they have made changes to a tax return previously filed or prepared a tax return using information submitted to them, and have assessed tax, interest, and/or penalties on the return. |
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The IRS is sending this notice to notify taxpayer that they have concluded their audit and determined there is a tax deficiency on the account. The service assessed tax, interest, and/or penalties on the return. |
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The IRS has concluded its audit and is proposing changes to the return (typically detailed on the attached Form 4549). These changes may leave the taxpayer with a balance owing or a refund due. |
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During the process of an examination, the IRS requested additional information and the taxpayer submitted documentation. This notice either requests additional information or states that the examination has concluded, and the auditor may or may not have proposed adjustments. |
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The IRS is sending this notice to notify taxpayer that they have concluded the audit and determined there is a tax deficiency on the account. |
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This Notice was issued to notify taxpayer of the tax periods covered by the Trust Fund Recovery Penalty (TFRP) assessment and to request payment of the balance due. |
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Taxpayer received this notice because they have a Shared Responsibility Payment (SRP) for not maintaining minimum essential health insurance (individual coverage and/or dependent coverage, if applicable). Previously, taxpayer received notice CP14H to request payment of the SRP. This notice was sent as a second reminder of the balance due. |
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Taxpayer received this notice because a penalty has been proposed due to the late filing of a Form 5500, 5500-SF or 5500-EZ. |
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Taxpayer received this notice because a civil penalty has been assessed for failure to abide by IRS regulations. This penalty can be assessed for several different reasons, including failure to file a return, inaccurately reporting income information, or failure to pay employment taxes. This notice will explain the specific reason for the penalty assessment as well as the amount due. |
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Taxpayer received this notice because the IRS is proposing to assess a Trust Fund Recovery Penalty (TFRP) against them. This proposed penalty arose because taxpayer is an employee or responsible officer in a company that did not fully pay its employee withholding taxes or excise taxes. |
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Taxpayer received this notice because their request for penalty abatement for providing inaccurate information on a Form W-4 has been denied. |
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Taxpayer received this notice because their request for penalty abatement for providing inaccurate information on a Form W-4 has been accepted. |
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Taxpayer received this notice because a civil penalty has been proposed for failure to comply with information return reporting requirements. |
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Taxpayer was sent this notice to inform of or explain the penalty for underpayment of estimated taxes. |
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Taxpayer received this notice because a penalty has been proposed due to the late and/or incomplete filing of a Form 5500, 5500-SF, or 5500-EZ. |
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The IRS is examining the return due to problems with the Additional Child Tax Credit (ACTC), Earned Income Credit (EIC), and/or the Premium Tax Credit (PTC). A portion or all of the taxpayer's refund is being held until this examination is completed. |
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The IRS is auditing the Earned Income Credit claimed on the taxpayer's return. Until the audit is concluded, the service is freezing the portion of the taxpayer’s refund related to the Earned Income Credit. As part of the audit, the IRS is requesting additional information verifying that the dependent(s) claimed lived with the taxpayer for more than half of the year. |
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EITC Exam Initial Contact Letter, EIC — Entire Refund Frozen |
The IRS is examining the return with respect to dependents claimed for filing status, Earned Income Credit, Child Tax Credit, and/or American Opportunity Credit. The IRS is freezing the taxpayer's refund until the examination is concluded. |
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Taxpayer received this notice because their charitable remainder trust has a Form 5227 (Split-Interest Trust Information Return) filing requirement for the tax year shown. The IRS did not receive Form 5227 for the year specified. |
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Taxpayer is receiving this notice as they either applied for an EIN online, or filed a Form SS-4 to request and EIN. The IRS sent CP575A to inform taxpayer of the assigned EIN and to explain the filing requirements based on the business type. |
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Taxpayer applied for an EIN either online or by filing a form SS-4. The IRS sent notice CP575D to notify taxpayer of the EIN assigned and to advise which forms the IRS is expecting to be filed. |
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Taxpayer applied for an Employer Identification Number (EIN) and IRS inadvertently assigned more than one EIN to your client. The IRS sent CP209 to confirm which EIN is correct and to notify taxpayer of the error. |
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Taxpayer applied for an Employer Identification Number (EIN) online or by filing a Form SS-4 and the IRS sent CP575C to notify taxpayer of the EIN assignment. The notice will also explain filing requirements based on the business information received in the application. |
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Taxpayer filed a business tax return resulting in a balance owed. Taxpayer entered into an installment agreement to pay the tax liability. The IRS sends CP289 annually to provide a statement of amounts paid and balances remaining. |
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Taxpayer filed a tax return with a balance due, or the IRS prepared a return on behalf of taxpayer that had a balance due. Taxpayer petitioned the IRS for an installment agreement to pay the balance due and the IRS agreed to establish the payment plan. The IRS sends CP521 monthly to remind your client to make the installment payment. |
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Taxpayer has balance due from an unpaid Shared Responsibility Payment (SRP) penalty. Taxpayer contacted the IRS to establish a payment agreement for that penalty. During the repayment period, one or more payments were missed, failing to uphold the agreement. The IRS sent CP523H to inform taxpayer that the agreement has defaulted and will be terminated within 30 days of the date of the notice. |
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Taxpayer filed a tax return with a balance due, or the IRS filed a return with a balance due on behalf of taxpayer. Taxpayer entered into an installment agreement to pay the balance due. The IRS is required by law to send CP89 as a yearend statement of the balance due. |
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Taxpayer filed a tax return with a balance due, or the IRS prepared a return on behalf of your client with a balance due and requested an installment agreement to address the unpaid balance. The IRS sent Letter 2272C to your client because they cannot grant the installment agreement for two possible reasons: (1) The installment agreement cannot be established because the IRS has rejected the request, or (2) The installment agreement cannot be established because the IRS needs additional information to process the request. |
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Taxpayer requested a payment plan to address an unpaid balance and the IRS agreed to establish an installment agreement. |
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Taxpayer has an active employee plan with a filing requirement for the date on the notice. The IRS did not receive the Form 5500 or 5500-SF for that year, or the form had an incorrect Employer Identification Number (EIN), name, or plan number. The IRS sent notice CP403 to request the form be filed, or that corrections are taken by filling in the appropriate section of the notice. |
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The IRS did not receive the Form 5500 or 5500-SF for that year, or the form had an incorrect Employer Identification Number (EIN), name, or plan number. The IRS sent notice CP403 to request the form be filed, or that corrections are taken by filling in the appropriate section of the notice. |
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The IRS sends CP508C to notify taxpayer that their tax debt has been certified to the State Department as seriously delinquent. |
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The IRS sends notice CP 508R to notify taxpayer that it has reversed the certification of the taxpayer's tax debt as seriously delinquent. |
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The IRS sent CP59 as the first notice informing taxpayer that it did not receive a return for the tax year indicated. |
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Taxpayer filed a tax return that resulted in a refund. The IRS has identified another tax year with an unfiled tax return for which the IRS thinks taxpayer will owe a balance. The IRS sent CP88 to inform taxpayer the refund is being held while the IRS determines whether taxpayer will have a balance due for the unfiled tax year. |
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The IRS sent taxpayer a notice requesting a tax return for that year. Taxpayer responded to the notice that it will file a return. The IRS sent letter 2267C that failure to file by the date in the letter will result in additional penalties. |
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Taxpayer did not file a tax return for the year noted. The IRS system shows taxpayer has income to require filing a tax return. The IRS sent Letter 2269C to request taxpayer files the tax return, and to let taxpayer know the IRS will file a return on behalf of your client if they do not receive one. |
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Taxpayer is a shareholder in an S-corporation which filed an 1120-S. The IRS is auditing the 1120-S for the year(s) indicated in the letter. The IRS sent Letter 3458 to taxpayer to let them know that adjustments may be made which would affect your client's individual tax return. |
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Taxpayer requested and received an S-corporation election. Subsequently, taxpayer requested a revocation of the S-corporation election. The IRS sent CP262 to notify taxpayer it has agreed to revoke the S-corporation election. |
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Taxpayer filed a form 2553. The IRS rejected the S-corporation election for one of the following reasons:
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Taxpayer received this notice because they filed a corporate income tax return and included Form 4626 (Alternative Minimum Tax - Corporations). The IRS has determined that taxpayer may meet the criteria of a small corporation and may not need to pay Alternative Minimum Tax. |
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Taxpayer received this notice because the IRS has determined that they owe Alternative Minimum Tax (AMT). |
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Taxpayer received this notice because they filed a corporate tax return which included a refundable credit for prior year minimum tax on Form 8827. |
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Taxpayer received this notice because they claimed the Recovery Rebate Credit, and the IRS adjusted the credit because of a calculation error. This adjustment resulted in a balance due for taxpayer. |
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Taxpayer received this notice because the IRS discovered an error in the Recovery Rebate Credit computation on their return. Either the IRS found an error in the rebate calculation, or taxpayer is entitled to the recovery rebate credit, but did not take it. In either case, the IRS' adjustment resulted in an over-payment. |
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Taxpayer received this notice because there is a discrepancy between federal tax deposits and/or estimated tax payments credited to their account and amounts reported on their tax return. This discrepancy resulted in a balance due, including tax, penalties, and interest. |
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Taxpayer received this notice because there is a discrepancy between federal tax deposits and/or estimated tax payments credited to their account and amounts reported on their tax return. This discrepancy resulted in an over-payment and refund due. |
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Taxpayer received this notice because they filed Form 944 (Employer's Annual Federal Tax Return) last year and the IRS has determined that in the upcoming calendar year, taxpayer must file Form 941 (Employer's Quarterly Federal Tax Return). |
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The purpose of the CP90C letter is to notify taxpayer that the IRS has levied taxpayer’s assets for unpaid taxes. Failure to pay the amount owed or to respond to the IRS can result in additional enforced collection. |
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Previously, the IRS selected taxpayer's tax return for audit. The three-year statute of limitations to assess taxes for that tax year is about to expire. With this notice, the IRS is requesting that your taxpayer consent to an extension. |
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The IRS has concluded their examination of the taxpayer's return and is proposing changes (detailed on the attached Form 4549). These changes may leave the taxpayer with a balance owing or a refund due. |
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Taxpayer received this notice because they have been assessed a penalty for a dishonored ("bad") check sent as a federal tax payment. |
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This notice is sent for a variety of reasons. The two most common reasons taxpayer will receive this notice are as follows:
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The IRS has received your request for an EIN and has assigned one accordingly. |
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Taxpayer received this notice because they have a tax return that has been selected for audit. This notice will inform your client of the areas the IRS has selected for audit and request documentation to substantiate the information on the return. It will also include Form 4549, which outlines the proposed tax return changes if taxpayer does not provide, or the IRS does not accept, the documentation. |
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The IRS sent form CP15 to notify taxpayer of the penalty and why the penalty was assessed. The IRS has assessed a civil penalty against your client. |
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The IRS has sent notice(s) to taxpayer asking for payment of the balance due and has not received payment or other information regarding this balance. As the unpaid balance has not been addressed, the law requires the IRS to send a letter annually taxpayer reminding them of the balance due. The IRS sent letter 3228 to remind your client of the balance due. |
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The IRS was unsuccessful in contacting taxpayer regarding their tax account. The IRS sent LT14 to ask taxpayer to call within 7 days. |
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The IRS sent notice LT16 to inform taxpayer that levies, property seizures, or other collection actions may happen if the IRS does not hear from taxpayer within 10 calendar days. |
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Taxpayer filed Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. The IRS found a math error when processing the return. Often, this arises from taxpayer reporting different amounts of federal tax deposits than the IRS has credited to taxpayer's account. The IRS sent CP107 to inform taxpayer of the changes. |
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Taxpayer filed an original tax return claiming the Making Work Pay credit and/or Government Retiree credit. While processing the return, the IRS encountered a math error computing the credit. The IRS made an adjustment to the credit resulting in a balance due from taxpayer. The IRS sent CP11M to inform taxpayer of the reasons for the adjustment and the balance due. |
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The IRS sent notice CP128 to inform taxpayer the refund has been applied to a prior balance due, and that some balance still remains based upon the following:
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The IRS sent CP141I to inform taxpayer that the daily delinquency penalty has been assessed and that taxpayer now owes a balance based upon the following:
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The IRS sent CP163 as an annual reminder notice of the total unpaid balance on the account. This is not a bill or request for payment, but an update of the remaining balance on the account. |
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The IRS sent CP187 as an annual reminder of taxpayer's total unpaid balance. |
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Previously, taxpayer filed Form 5329 (Additional Taxes on Qualified Plans (including IRAs) and Other Tax Favored Accounts) but did not pay the IRA taxes due. This notice requests payment of the IRA taxes, as well as any applicable penalties or interest. |
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Previously, the IRS sent notice CP14H, CP15H, CP21H or CP22H to inform taxpayer of the SRP due, but the unpaid balance was not addressed. This notice is sent as a reminder of the balance due and is requesting payment within 10 days. |
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Taxpayer received this notice in response to their oral or written request for a payoff amount for any balance due account with the IRS. This notice provides an exact pay-off balance, including penalties and interest, as of a certain date. |
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Taxpayer received this notice because they paid a tax liability, but there is still a balance due. This notice requests payment of the remaining liability. Taxpayer must pay the entire balance within 10 days to avoid additional interest and penalties. |
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Taxpayer received this notice because they previously contacted the IRS and indicated an inability to pay a tax liability. This notice informs taxpayer that either the IRS needs taxpayer to complete a Collection Information Statement (Form 433F/433A) or the IRS has determined that taxpayer is unable to pay and has been approved for Currently Non-Collectible Status. |
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Taxpayer received this notice because they previously contacted the IRS with a proposal to pay an unpaid tax balance. The IRS reviewed taxpayer's proposal and sent this notice to indicate it has been accepted. This notice does not constitute a formal installment agreement; however, it will restate the terms of the agreement and give instructions as to how to ensure the payment is credited properly. |
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Taxpayer received this notice because the IRS has adjusted their employment tax account, and there is now a balance due. |
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Completion of Form 4669 (Statement of Payments Received) is required when an employer does not withhold the required withholding tax from an employee/contractor, is later audited, and wishes to apply for relief under IRC 3402(d). |
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Taxpayer received this notice to remind them of the total balance due, including interest and penalties. |
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Taxpayer received this notice because they have an unpaid shared responsibility payment (SRP) for not having minimum essential health coverage. |
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Taxpayer received this notice to inform them of the final opportunity to present information in a Collection Due Process (CDP) hearing. |
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A field audit is the most detailed kind of IRS audit. In a field audit, an IRS representative will come to the taxpayer’s home or place of business to examine records. The field audit is performed by an IRS Revenue Agent. IRS Revenue Agents are generally more skilled and knowledgeable than other IRS representatives. Revenue Agents may be accountants, and many have substantial accounting coursework and specialized training. Many Revenue Agents also specialize in certain industries. |
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In an office audit, the taxpayer is expected to arrive at their local IRS office for an in-person meeting with an IRS examiner. In an Office Audit, taxpayer is requested to bring documentation to an IRS office at a specific time and date. The IRS office audit process is more formal than the correspondence audit, and usually it is conducted for more serious issues on the tax return as well. You may also be selected for an office audit for tax items that do not easily lend themselves to clarification through the correspondence audit format, such as verification of rental income or a business’s basis in its assets. |
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A correspondence audit is conducted by mail and is the most common type of IRS audit. It is the lowest level of IRS audit and is usually less intrusive than field or office audits. |
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Taxpayer received this notice because their refund is being held, pending additional review by the IRS. The primary purpose of this notice is to inform taxpayer of the hold on the refund; however, it also informs taxpayer that the IRS may contact third parties to verify information on the return. |
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Taxpayer received this notice because the IRS found a miscalculation or other error on their return which, when corrected, resulted in a refund. This refund was applied in full or in part to another balance taxpayer owed. |
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Taxpayer received this notice because their refund check was returned to the IRS because the U.S. Postal Service could not deliver it. This notice is requesting a new address to mail the check. |
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Taxpayer received this notice because the income and payment information reported on their tax return does not match information the IRS received from third party sources, such as employers or financial institutions. This notice is sent to request that taxpayer review their records to ensure that the reported income on their tax return is correct. |
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Taxpayer received this notice because the information reported by third parties’ conflicts with the W-2, W-2G, or 1099-R income or federal withholding reported on the return. Taxpayer's refund is being held pending the receipt of supporting documentation. If supporting documentation is not received, the IRS will disallow part or all of the refund. |
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This notice can be received for several different reasons, but most often because the IRS received more than one return from taxpayer for the same tax period. The IRS reviewed the returns and made one or more adjustments. |
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Taxpayer received this notice because additional information is needed to complete the processing of their individual tax return. This notice will outline the information required, which can include the following:
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Taxpayer received this notice because the IRS determined that they are not entitled to claim exempt status or more than a specified number of withholding allowances. |
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Completion of Form 4670 (Request for Relief from Payment of Income Tax Withholding) is required when an employer does not withhold the required withholding tax from an employee/contractor, is later audited, and wishes to apply for relief under IRC Section 3402(d). |
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Taxpayer filed a tax return claiming the Premium Tax Credit (PTC) and showing a refund due. The IRS found a discrepancy on the return regarding the PTC and has placed a hold on the refund while this discrepancy is investigated. The IRS sent notice CP06 to inform taxpayer of the hold on the refund. Form 14950 is enclosed to request appropriate supporting documentation. |
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Taxpayer filed a tax return claiming the Premium Tax Credit (PTC) and showing a refund due. The IRS found a discrepancy on the return regarding the PTC and has placed a hold on the refund while this discrepancy is investigated. The IRS sent notice CP06 to inform taxpayer of the hold on the refund. |
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Taxpayer filed an original return indicating eligibility for the Child Tax Credit however did not take the credit. The IRS sent notice CP08 to taxpayer to inform them they may be eligible for the additional child tax credit and requests taxpayer fills out the attached worksheet to determine eligibility. |
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The IRS posted a credit to taxpayer's account in error. The IRS reversed the credit to correct the error, and taxpayer now has a balance owed. Notice CP260 was sent to inform your client of the activity on his/her account. |
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Taxpayer received this notice because they have a tax return that has been selected for audit. This notice will inform taxpayer of the areas the IRS has selected for audit and request documentation to substantiate the information on the return. |
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The IRS has disallowed one or more of the following tax credits on the return:
In order to claim these credits in the future, the taxpayer will have to complete Form 8862, and the credit(s) will be scrutinized. |
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The IRS has disallowed the EIC claimed on a taxpayer's return due to “reckless or intentional disregard” for the EIC rules and regulations. Because of the circumstances, the taxpayer is not eligible to claim the EIC for the next two tax years. In the future when the taxpayer is eligible to claim the EIC again, they will need to submit Form 8862 with the return. |
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During processing of the return, the IRS concluded that the taxpayer is not eligible for the EIC and has disallowed it on the return. |
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The IRS believes that one or more of the children you have claimed for the EIC may not be a qualifying child. |
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The IRS has detected a Math Error or Invalid SSN in the calculation of the Earned Income Credit, Child Tax Credit, Dependent Care Credit, and/or Dependent exemptions. |
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The taxpayer filed an employment tax return that has been selected for audit. |
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The taxpayer is being audited. Refer to the Audit template, found in this application, for additional assistance. |
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The taxpayer claimed Head of Household filing status on the return, and the IRS wants to confirm the filing status. |
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Taxpayer received this notice because they have a past-due tax return. Previously, the IRS contacted taxpayer to request the unfiled tax return, but no response was received. This notice informs taxpayer that the IRS will prepare a return on their behalf unless a response is received within 10 days. |
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Taxpayer received this notice because they filed a tax return with a balance due, or the IRS filed a return with a balance due on behalf of your client. Despite previous notices requesting payment and/or the return, the unpaid balance issue or past due return issue was not addressed by your client. The IRS is now requesting that your client call within ten days to address these issues. |
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Taxpayer filed a tax return with the IRS. When processing the return, the IRS determined that the tax return is missing a schedule or form. The IRS mailed this notice to taxpayer to request the missing schedule or form. |
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Taxpayer filed a tax return with the IRS. When processing the return, the IRS determined that the tax return is missing a schedule or form. The IRS mailed this notice to taxpayer to request the missing schedule or form. |
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Taxpayer received this notice because the IRS needs an explanation of the exempt payments listed on taxpayer's unemployment tax return. If your client already provided an explanation on the return, the IRS determined that the explanation was inadequate and additional information needs to be provided. |
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Taxpayer received this notice because a final excise tax return may need to be filed. For the past four quarters, your client indicated on Form 720 (Quarterly Federal Excise Tax Return) that no excise tax was due. If excise tax is no longer owed, taxpayer should file a final return for the next quarter. |
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Taxpayer received this notice because the IRS cannot locate a return that taxpayer says was previously filed. This notice requests that taxpayer re-file the return by the date stated on the notice. |
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Taxpayer received this notice because a Form 940 (Unemployment Tax Return) was filed; however, the IRS determined that taxpayer is an exempt organization under IRC Sec. 501(c)(3) and is not required to file Form 940. |
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Taxpayer received this notice because the IRS has not received the required Form 8872 (Political Organization Report of Contributions and Expenditures). |
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Taxpayer received this notice because based on the employment tax returns filed (Forms 941, 943, 944, 945 or Schedule H) all W-2 forms were not submitted. This notice requests that taxpayer file the corrected and/or required W-2s by the date on the notice. |
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This form is typically sent to taxpayer as an attachment to another notice and provides the results of one of the following:
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This form is typically sent to taxpayer as an attachment to another notice and provides the results of one of the following:
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Taxpayer received this notice because the IRS made one or more changes to taxpayer's Form 941, 941-SS, 943, 944 or 945 which resulted in an overpayment. If taxpayer does not have any other tax liabilities, a refund should be received within four to six weeks. Taxpayer may also choose to have the overpayment applied to a future tax liability. |
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Taxpayer received this notice because the IRS made a change to taxpayer's business tax return, resulting in an adjustment to the balance due or refund. |
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Taxpayer received this notice because all or part of an overpayment on a return has been applied to other federal taxes owed. If there is still an overpayment remaining after the unpaid balance is paid, the IRS will follow the instructions on the return with the overpayment, and the remaining balance will be refunded or applied. |
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Taxpayer received this notice because they have not complied with the terms of an installment agreement. This notice informs taxpayer that they have 30 days to comply with the terms of the installment agreement before the IRS will terminate it. In addition, this notice serves as a 30-day notice of the IRS' intent to levy. |
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Letter received this notice because an incomplete or erroneous business income tax return (Form 1120 U.S. Corporation Income Tax Return or Form 1120S U.S. Income Tax Return for an S Corporation) was filed. This letter is generated because either the return did not include all the required information, or the IRS was expecting a Form 1120 and instead received a Form 1120S, or vice-versa. |
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Taxpayer received this notice because their request for penalty waiver or abatement has been either fully or partially denied. |
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Taxpayer received this notice because their request for penalty waiver or abatement has been denied. |
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Taxpayer received this notice because they claimed the First-Time Homebuyer credit in 2008, 2009 or 2010, and IRS records (Forms 1099-A, 1099-C, or 1099-S) indicate that the home may no longer be taxpayer's main residence. The First-Time Homebuyer credit requires that the home be the main residence of the taxpayer for 15 years (2008 purchases) or 3 years (2009 and 2010 purchases) or the credit will need to be repaid in full. |
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This letter informs a power of attorney that a Federal Tax Lien (Form 668(Y)(c)) was filed by the IRS against their client. A copy of Form 668(Y)(c) along with Letter 3172 was sent to the taxpayer by certified mail. Copies of these documents are attached. |
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Taxpayer received this notice because the IRS has filed an additional federal tax lien against him or her. The lien referenced in this notice is in addition to one filed previously. It is for the same tax period but is being filed in a different jurisdiction. |
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Taxpayer received this notice because they have not filed a required tax return and has not responded to a previous notice (CP63) to file the return. In addition, taxpayer has filed a tax return for another tax year which shows a refund due. |
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Taxpayer received this notice because they made a federal tax deposit, and it was not clear which form and/or tax period to apply it to. This notice informs taxpayer how the IRS applied the tax deposit, generally based on past history. |
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Taxpayer received this notice because the IRS mailed a refund check to taxpayer of over $1,000 that was not cashed within one year. This notice informs taxpayer that the original refund check is no longer valid, and because the refund is more than $1,000, your client must contact the IRS to request a replacement check. |
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Taxpayer received this notice because the IRS is trying to collect unpaid taxes and/or unfiled tax returns. |
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Taxpayer received this notice because the IRS found a difference between the amount of estimated taxes claimed on their return and the amount posted to taxpayer's tax account. Because of this difference, taxpayer is due a refund. |
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Taxpayer received this notice because the IRS needs additional information to complete the review of their return. This notice will request documentation needed to verify one or more of the following:
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Taxpayer received this notice because the IRS has made changes to their return, normally because of an adjustment to a credit. This adjustment may be the result of a math error or because the IRS needs additional documentation. |
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Taxpayer received this notice because the Automated Under reporter Unit (AUR) has made a final determination and is closing their case. |
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Taxpayer received this notice because the IRS has accepted their request for an installment agreement. This notice outlines the terms of the agreement, including payment amount, payment due date and payment address. If payments are not received as outlined in the letter, enforced collection action may be taken. |
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Taxpayer received this notice because their IRS case is being transferred to one of the following offices:
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Taxpayer received this notice because the IRS has accepted their request for an installment agreement. This notice outlines the terms of the agreement, including payment amount, payment due date and payment address. If payments are not received as outlined in the letter, enforced collection action may be taken. |
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Taxpayer received this notice because the IRS made an adjustment to taxpayer's business tax return, resulting in a change to the balance due or refund. |
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Entity BMF Unpostable 329 Limited Liability Company (LLC) Returns |
This notice explains that taxpayer filed a tax return for an LLC, but the return could not be processed. This could be because the IRS needs verification of the business address/name, or the return filed does not match the filing requirement. |
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This notice explains that taxpayer filed a tax return for an LLC, but the return could not be processed. This could be because the IRS needs verification of the business address/name, or the return filed does not match the filing requirement. |
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The notice may also be sent to a taxpayer for the following reasons:
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Taxpayer received this notice because their organization's tax-exempt status has been revoked for failure to file a Form 990 return for three consecutive years. |
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Taxpayer received this notice because the IRS is requesting a valid record of federal tax liability (ROFTL) schedule. The original ROFTL submitted with taxpayer's employment tax return had missing, incomplete, inaccurate or illegible information. |
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Taxpayer received this notice because their organization has a Form 990, 990-EZ, or 990-N filing requirement for the tax year shown. The IRS did not receive Form 990, 990-EZ, or 990-N for the year specified. This notice is sent to taxpayer as a request to file the required return. |
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Taxpayer received this notice because their penalty for failing to pay estimated tax has been reduced or eliminated. According to the IRS' calculations, the penalty reported on taxpayer's return is greater than the penalty actually due. This can be due to a miscalculation or may be an automatic waiver due to taxpayer's address being within a geographical area that was declared a federal disaster area. |
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Taxpayer received this notice because the IRS was unable to apply all or some of his overpayment to estimated tax as requested. This can result because the IRS made changes to taxpayer's return or because all or some of the refund was used to offset taxpayer's other unpaid tax balances. |
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Taxpayer received this notice because the IRS removed a payment which was erroneously applied to their account. As a result of the removal of the payment, a balance is due on taxpayer's account. |
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Taxpayer received this notice because they have a credit balance or payment applied to their tax account for the period listed on the notice, but no return is on file. The statute of limitations for claiming a refund for the tax year indicated is about to expire, and the IRS needs a return on file to issue your client a refund. |
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Typically Form 14950 is included as an attachment to notice CP06A or CP06. It is used to verify the premium tax credit claimed on taxpayer's tax return and will list the requested information that needs to be sent to the IRS. |
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This notice was sent because the IRS compared the information taxpayer provided on Forms 1094-C and 1095-C to the individual income tax returns filed by taxpayer's employees and determined that there is a potential Employer Shared Responsibility Payment (ESRP) liability. |
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Taxpayer received this notice because they may have a refund due. Previously, taxpayer did not file a return for the year listed on the notice. Based on information reported by third parties (employers, banks, etc.), the IRS has determined that taxpayer appears to have had more taxes withheld than are required. |
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Taxpayer received this notice because the IRS believes their employee may have filed an incorrect Form W-4, Employee's Withholding Allowance Certificate. Taxpayer is being instructed to disregard the employee's Form W-4 and to withhold taxes based on the rate and number of allowances in the notice. |
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Taxpayer received this notice because the IRS has either fully or partially denied taxpayer's request for penalty waiver or abatement. |
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Taxpayer received this notice to inform him or her of how the IRS applied a payment. It will state the specific year/period and form to which the payment was applied. |
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Taxpayer received this notice to inform him or her that the IRS has made a worker classification determination for the worker shown on the letter. Previously, taxpayer or the worker filed an SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes, and Income Tax Withholding. This notice informs taxpayer how the worker should be classified, i.e. independent contractor or employee. |
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Taxpayer received this notice because either incomplete information was submitted to the IRS or a request made by taxpayer was denied by the IRS. The incomplete information or denial can include one of the following:
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The IRS sends letter 4833 to tax preparers it has identified as preparing a large number of returns claiming the EITC and containing errors.
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The IRS has received information from a third-party but has not received a return from taxpayer. |
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The IRS has received information regarding a tax year that the taxpayer did not file a tax return. Because the IRS has sent prior notices, it is now placing the taxpayer in the return delinquency program and may prepare a return based on the information it has received if the taxpayer doesn't file the return. |
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The IRS has received information from a third-party but has not received a tax return. This is the final communication from the IRS before it files a return based on the information it has received. The taxpayer must file the return as soon as possible to prevent the IRS from calculating the return. |
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The IRS received information from a third-party but didn't receive a tax return from the taxpayer. As a result, the IRS has generated a return for the client, and needs the client to either sign stating that is a correct and complete return or file an original return. |
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The IRS has received information from a third-party but has not received a tax return. The IRS has generated a return for the client based on the information it received. The taxpayer must respond and either accept the generated return or file an original return. |
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The IRS has sent previous notices regarding the taxpayer's unfiled tax returns and may generate a substitute for return if the taxpayer doesn't file the tax return. |
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The IRS has not received the taxpayer's tax return. The taxpayer needs to file the return to avoid the IRS generating a substitute tax return. |
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The IRS has not received the taxpayer's business tax return. If the taxpayer does not file a return, the IRS may generate a substitute for tax return based on the information it has received. |
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Application for extension of time to file an employee plan return |
Taxpayer filed a request for an extension of time to file an employee plan return. The IRS sent this notice to inform taxpayer the request was approved. |
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Application for extension of time to file an employee plan return denied |
Taxpayer filed a request for an extension of time to file Form 5330. The IRS sent CP216G to inform taxpayer that the request has been denied because there is no signature on Form 5558. Taxpayer has until the original due date for filing the extension to re-submit Form 5558. |
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Application for extension of time to file an employee plan return denied |
Taxpayer filed a request for an extension of time to file an employee plan return. The IRS sent CP216H to inform taxpayer that the request has been denied because the application was not filed on time. |
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Review to determine if you need to file form 5500-EZ or 5500-SF |
Taxpayer has filed a Form 5500-EZ or 5500-SF in the past. The IRS sent notice CP214 to remind taxpayer to review the plan and determine if a filing requirement exists. If taxpayer does have a filing requirement, they should file by filing deadline. If not, they may disregard the notice. |
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Taxpayer received this notice because the IRS needs confirmation of the income and expenses reported on Schedule C. This income was the only qualifying income for the Earned Income Tax Credit (EITC), and the IRS is requesting that taxpayer verify the amount of your business income and expenses. |
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Taxpayer received this notice because taxpayer's business has unpaid employment taxes, and the IRS has begun an investigation to determine if the taxes can be assessed against taxpayer personally. This notice informs taxpayer that the IRS may contact third parties as part of their investigation to obtain or verify related information. |
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Taxpayer received this notice because their annual federal employment tax filing requirement has changed. |
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Taxpayer received this notice because their annual federal employment tax filing requirement has changed. |
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This Letter informs taxpayer of the tax deficiency owed and notifies him or her of the right to file an appeal in tax court. |
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Application for extension of time to file a 990 return denied |
Taxpayer received this notice because the IRS denied taxpayers Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return, because it wasn't received on time. To be considered timely, the extension request must be filed by the due date of the return. |
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The IRS sent Letter 2657 with an updated 4549E to notify taxpayer of the new adjustments made. |
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The IRS received a form 1095-A from the health insurance marketplace indicating taxpayer received an advance premium tax credit (PTC).
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Taxpayer received this notice because the IRS has verified their identity theft claim and has placed an identity theft indicator on taxpayer's account. |
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Taxpayer received this notice because the IRS is holding their refund until a more thorough review can be completed. Taxpayer's return was selected for review because certain benefits under a tax treaty were claimed or a significant amount of itemized deductions were claimed. |
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Taxpayer received this notice because the changes they requested have been made to their tax return. As a result, taxpayer is due a refund. |
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Taxpayer received this notice because their overdue tax account has been assigned to a private collection agency. The notice will include the name and address of the agency to which the account has been assigned. |
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Taxpayer received this notice because there has been a delay processing their refund. The IRS has determined that other federal taxes may be owed. |
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Taxpayer received this notice as a reminder that a business tax return has not been received for the tax year/period shown on the notice. A previous notice has been sent to your client requesting the return, but no response was received. |
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Taxpayer received this notice because one or more credits (EIC, AOTC, or CTC/ACTC) claimed on their tax return were denied and the IRS applied a ten-year ban. For the next ten years, taxpayer is not allowed to claim the credits listed on the notice. |
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Taxpayer filed a Form 1120 or 1041 with the IRS. When the IRS processed the return, they found information from third parties that disagreed with the information on taxpayer's tax return. The IRS sent Letter 2531 to give taxpayer 45 days to agree or disagree with the third parties information. |
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Taxpayer has a tax balance owed and contacted the IRS about possible solutions. The IRS sends Letter 278C to invite taxpayer to file an Offer in Compromise to resolve the balance owed. |
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The IRS sends Letter 288C when thehttps://www.legacytaxresolutionservices.com/irs-tax-notices-letters/irs-letter-979-records-requiredy are holding on to taxpayer's refund until other tax returns are filed. The IRS only does this when they believe the other returns will have taxes owed |
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Taxpayer has a balance due from a tax return taxpayer filed, or one the IRS filed on behalf of taxpayer. Taxpayer has not made arrangements to pay the balance, so the IRS sent LT39 to notify taxpayer has 10 days to respond or the IRS can begin enforcement actions, such as levies and/or liens. |
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The IRS has made a decision and/or proposed adjustments regarding the taxpayer's request for Innocent Spouse relief. |
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The IRS has received an amended tax return but requires additional information to process it. |
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The IRS has received the taxpayer's response to a Notice of Deficiency and has made a decision based on the information received. |
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The IRS has received a 1095-A which reported a prepayment of premium tax credit that was not included on the taxpayer's return. |
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The IRS has audited the return and found that required business records are inadequate. The taxpayer will be required to keep better records and respond with how they are keeping better records. |
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The IRS uses Notice CP2057 to notify taxpayers when IRS records show additional information (usually income) not reported on a taxpayers' individual income tax return. |