Becoming Familiar with the Different IRS Notices or Letters

Notice Number	Description	Topic
CP01H	You were given a CP-01H notice simply due to the fact we were not able to process the tax return. The Internal Revenue Service has closed your account since the Social Security Administration has acknowledged to us that the Social Security number of the initial or additional taxpayer for the return is assigned to someone who has deceased ahead of the current year (just before January 1st, 2010 for any 2010 tax returns).
CP02H	The amount you owe is an account balance due resulting from re-doing your personal tax return to indicate that you have received a federal grant that has been given as a consequence of one of the recent Hurricanes.	Amount Due
CP03A	An individual obtained a tax credit (known as the First-Time Homebuyer Credit) for the residential house you bought. This information notifies you on the way to pay it off.
CP03B	You received a tax credit (called the First-Time Homebuyer Credit) for a home you purchased. This notice informs you that you don't have to repay the credit as long as the home remains your main home for at least three years after you purchase it. It also explains situations where a home stops being a main home.
CP03C	You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.
CP04	Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.
CP08	You may qualify for the Additional Child Tax Credit and be entitled to some additional money.	Additional Child Tax Credit
CP10	We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.	Change To Your Estimated Tax Credit Amount
CP10A	We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.	Change To Your Estimated Tax Credit Amount
CP11	We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.	Balance Due
CP11A	We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes.	Balance Due
CP11M	We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes.	Balance Due
CP12	We made changes to correct a miscalculation on your return.
CP12A	We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E	We made changes to correct a miscalculation on your return.
CP12M	We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12R	We made changes to the computation of the Rebate Recovery Credit on your return.
CP13	We made changes to your return because we believe there's a miscalculation. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP13A	We made changes to your return because we found an error involving your Earned Income Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP13M	We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP13R	We made changes to your return involving the Recovery Rebate Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP14	We sent you this notice because you owe money on unpaid taxes.
CP14I	You owe taxes and penalties because you didn't take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.
CP16	We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.
CP21A	We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).	Balance Due
CP21B	We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice.	Refund
CP21C	We made the change(s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero.	Even Balance
CP21E	As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.	Balance Due
CP21I	We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes.	Balance Due
CP22A	We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).	Balance Due
CP22E	As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.	Balance Due
CP22I	We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes.	Balance Due
CP23	We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.
CP24	We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.
CP24E	We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.
CP25	We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
CP31	Your refund check was returned to us, so you need to update your address.	Refund
CP39	We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.
CP42	The amount of your refund has changed because we used it to pay your spouse's past due tax debt.
CP45	We were unable to apply your overpayment to your estimated tax as you requested.	Overpayment
CP49	We sent you this notice to tell you we used all or part of your refund to pay a tax debt.	Overpayment
CP53	We can't provide your refund through direct deposit, so we're sending you a refund check by mail.	Direct Deposits
CP59	We sent you this notice because we have no record that you filed your prior personal tax return or returns.
CP71	You received this notice to remind you of the amount you owe in tax, penalty and interest.
CP71A	You received this notice to remind you of the amount you owe in tax, penalty and interest.
CP71C	You received this notice to remind you of the amount you owe in tax, penalty and interest.
CP71D	You received this notice to remind you of the amount you owe in tax, penalty and interest.
CP120	You need to send us documentation of your tax-exempt status.	Tax Exemptions
CP120A	Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).
CP130	Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.	Filing Requirements
CP152	We have received your return.	Confirmation of Return Receipt
CP153	We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail.	Refund
CP166	We were unable to process your monthly payment because there were insufficient funds in your bank account.	Payment Process
CP178	Your tax return filing requirements may have changed: You may no longer owe excise tax.	Filing Requirements
CP231	Your refund or credit payment was returned to us and we need you to update your current address.	Address Update Needed
CP259	We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.
CP259A	We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259B	We sent you this notice because our records indicate you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259C	We sent you this notice because our records indicate you are presumed to be a private foundation and you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259D	We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
CP259E	We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard.
CP259F	We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.
CP259G	We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259H	We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276A	We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time.	FTD Penalty
CP276B	We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.	FTD Penalty
CP501	You have a balance due (money you owe the IRS) on one of your tax accounts.
CP503	We have not heard from you and you still have an unpaid balance on one of your tax accounts.
CP504	You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.
CP504B	You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.
CP521	This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.
CP523	This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.
CP565	We gave you an Individual Taxpayer Identification Number (ITIN).
CP565 (SP)	Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés).
CP566	We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.
CP566 (SP)	Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos.
CP567	We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.
CP567 (SP)	Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información.
CP601	Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603	No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604	Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604B	Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621	Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623	Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711	Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP712	Hemos realizado cambios para corregir un error de cálculo en su planilla.
CP713	Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero.
CP714	Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago.
CP721	Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722	Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP749	Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva.
CP759	Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores.
CP771	Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772	Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773	Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774	Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959	Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2005	We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.
CP2006	We received your information. We'll look at it and let you know what we're going to do.

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