IRS NOTICES The notice you receive from the IRS covers a very specific issue about your tax return, generally IRS will send you a notice if.

Transcription

1 IRS NOTICES The notice you receive from the IRS covers a very specific issue about your tax return, generally IRS will send you a notice if..they believe you owe additional taxes.you are due a larger refund.there is a question about your tax return.there is a need for additional information SUMMARY OF IRS NOTICES o CPO1 IRS received the information that you provided and have verified your claim of identity theft and an identity theft indicator was placed on your account. o CPO1A Informs you of your identity theft indicator. o CPO1H IRS is unable to process your tax return and your account is locked because either the primary or secondary Social Security number belongs to someone who is deceased. o CPO2H Balance due because of a grant received as a result of Hurricane Katrina, Rita or Wilma. o CPO3C Need to report a change in home ownership if you received First-time Homebuyer credit. o CPO4 Maybe eligible for tax deferment because of serving in a combat zone or on hazardous duty. o CPO5 IRS is reviewing your tax return o CPO5A IRS is examining your return and needs documentation o CPO7 IRS received your return but is holding the refund and is looking at deductions claimed on Schedule A. o CPO8 You may qualify for Additional Child tax credit.

2 o CPO9 You may qualify for Earned Income Credit that was not claimed on your tax return. o CP10 A change in the estimated tax payment you want applied to your taxes for next year. o CP10A A change to the Earned Income Credit that changes the estimated tax payment you want applied to your taxes for next year. o CP11 IRS believes that there is a miscalculation on your tax return and you have a balance owing. o CP11A IRS made a change to your return because they believe there s a miscalculation involving your Earned Income Credit and you have a balance owing. o CP11M IRS made a change to your return the Making Work Pay and Government Retiree Credit and you have a balance owing. o CP12 IRS made changes to correct a miscalculation on your return. o CP12A IRS made changes to correct the Earned Income Credit claimed on your return. o CP12E IRS made changes to correct a miscalculation on your return. o CP12M IRS made changes to the computation of Making Work Pay and/or Government Retiree Credit on your return. o CP12R IRS made changes to the computation of the Rebate Recovery Credit 515on your return. o CP13 IRS made changes to your return because they believe there s a miscalculation and you do not owe additional tax nor do you get a refund. o CP13A IRS made changes to your return because they found an error involving your Earned Income Credit. You do not owe anything nor do you get a refund.

3 o CP13M IRS made changes to your return involving the Making Work pay credit or the Government Retiree Credit. You do no owe anything nor do you get a refund. o CP13R IRS made changes to your return involving the Recovery Rebate Credit. You do no owe anything nor do you get a refund. o CP14 You owe money on unpaid taxes o CP14l IRS believes that you owe taxes and penalties because you did not take out the minimum amount from your IRA or that you put into a tax-sheltered account more that you are allowed to. o CP16 IRS made a change to your refund, they believe that you owe other tax debts and applied all or part of your refund to those debts. o CP18 IRS believes that you incorrectly claimed one or more deductions or credits. As a result your refund is less than expected. o CP19 IRS has increased the amount of tax you owe because they believe you incorrectly claimed one or more deductions or credits. o CP20 IRS believes you incorrectly claimed one or more deductions or credits and your refund is less than expected. o CP21A IRS made the changes you requested to your tax return and you owe money on your taxes as a result of the changes. o CP21B IRS made the changes you requested to your tax return and you should receive you refund in 2-3 weeks of your notice. o CP21C IRS made the changes you requested to your tax return and you do not owe nor do you get a refund. o CP21E As a result of a recent audit changes that were made to your tax return, you owe additional taxes.

4 o CP21l IRS made the changes you requested for your IRA account and you owe additional taxes o CP22A IRS made the changes you requested to your tax return and you owe additional taxes. o CP22E As a result or a recent audit changes were made to your return and you owe additional taxes. o CP22l IRS made changes to your tax return because of your IRA and you owe additional taxes. o CP23 IRS made changes to your return because the amount of estimated payments made is different from the amount stated on your return. You have a balance due because of these changes. o CP24 IRS made changes to your return because the amount of estimated payments made is different from the amount stated on your return. As a result of these changes you may have an overpayment of taxes paid and are due a refund. o CP24E IRS made changes to your return because they found a difference in the amount of estimated taxes paid and the amount indicated on your return. As a result of these changes you may have an overpayment of taxes paid and are due a refund. o CP25 IRS made changes to your return because they found a difference in the amount of estimated taxes paid and the amount indicated on your return. You do not have a refund due, nor do you owe additional taxes because of these changes. o CP27 IRS records indicate that you may be eligible for the Earned Income Credit, but you did not claim it on your return. o CP20 IRS charged you a penalty because you did not pay enough estimated taxes or did not have enough taxes withheld from your income.

5 o CP30A IRS reduced or removed the penalty for underpayment of estimated tax reported on your tax return. o CP31 Your refund check was returned to the IRS and you need to update your address. o CP31 IRS sent you a replacement refund check. o CP32A Call the IRS to request your refund check. o CP39 IRS used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money. o CP42 The amount of your refund has changed because IRS used part of your refund to pay your spouse s past due tax debt. o CP44 There is a delay processing your return because you may owe other federal taxes. o CP45 IRS was unable to apply your over payment to your estimated tax as you requested. o CP49 IRS sent you this notice to inform you that they used all or part of your refund to pay a tax debt. o CP51A IRS computed your tax on your return and you owe taxes. o CP51B IRS computed your tax on your return and you owe taxes. o CP51C IRS computed your tax on your return and you owe taxes. o CP53 IRS can t provide your refund through direct deposit, so they are sending you a refund check by mail.

6 o CP53A IRS tried to direct deposit your refund, but the financial institution couldn t process it. IRS is researching your account, but it will take 8 to 10 weeks to reissue your refund. o CP57 Notice of insufficient funds. o CP59 IRS sent you this notice because they have no record that you filed your prior personal tax return or returns. o CP60 IRS removed a payment erroneously applied to your account. o CP62 IRS applied a payment to your account. o CP63 IRS is holding your refund because you have not filed one or more tax returns and IRS believes you will owe tax. o CP71 IRS sent you this notice to remind you of the amount you owe in tax, o CP71A IRS sent you this notice to remind you of the amount you owe in tax, o CP 71C IRS sent you this notice to remind you of the amount you owe in tax, o CP71D IRS sent you this notice to remind you of the amount you owe in tax, o CP72 You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law. o CP74 You are recertified for EITC. You do not have to fill our Form 8862; Information to Claim Earned Income Credit after Disallowance, in the future. You will receive your EIC refund within 6 weeks as long as you do not owe other tax or debts that IRS is required to collect.

7 o CP75 IRS is auditing your return and they need documentation to verify the Earned Income Credit that you claimed. The Earned Income Credit and/or the Addition Child Tax Credit portion(s) of your refund is being held pending the results of the audit. o CP75A IRS is auditing your tax return and need documentation to verify the Earned Income Credit, dependent exemption(s) and filing status you claimed. o CP75C You are banned from claiming the Earned Income Credit in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, IRS disallowed the EIC for your current tax year. o CP75D IRS is auditing your tax return and needs documentation to verify the income and withholding you reported on your return. This may affect your eligibility for the Earned Income Credit, dependent exemptions, and other refundable credits that you claimed. IRS is holding your refund pending the results of the audit. o CP76 IRS is allowing your Earned Income Credit as claimed on your tax return. You will receive any expected refund in 8 weeks provided you owe no other taxes or legal debts that IRS is required to collect. o CP80 IRS has credited payments to your account and has not received your tax return. o CP080 IRS has credited payments to your account and has not received your tax return. o CP81 IRS has not received your tax return and the statute of limitations to claim a refund or credit for that tax year is about to expire. o CP081 IRS has not received your tax return and the statute of limitations to claim a refund or credit for that tax year is about to expire. o CP88 IRS is holding your refund because you have not filed one or more tax returns and they believe you will owe tax. o CP90 Final Notice of intent to Levy and Notice of Your Right to a Hearing.

8 o CP90C We levied you for unpaid taxes. You have the right to a Collection Due Process Hearing. o CP91 Final Notice before Levy on Social Security Benefits. o CP102 IRS made changes to your return because they believe there is a miscalculation and that you will owe tax because of these changes. o CP112 IRS made changes to your return because they believe there is a miscalculation and as a result you are due a refund. o CP120 You need to send IRS documentation of your tax-exempt status. o 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. o CP130 Your tax return filing requirements may have changed. You may no longer need to pay the Alternative Minimum Tax. o CP142 IRS sent you this return because you filed your information return late. o CP143 IRS accepted your explanation for filling your information return late. IRS will continue processing your return. o CP152 IRS has received your return. o CP152A IRS received your form 8033-CP, Return for Credit Payments to issuers of qualified Bonds and provides an explanation for the reduced credit payment amount. o CP153 IRS cannot provide you with your refund through a direct deposit, so they are sending you a refund check or credit payment by mail. o CP156 IRS received your Form 990-T, Exempt organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums. o CP160 You received this notice to remind you of the amount you owe in tax o CP161 You received this notice because of the money you owe from your tax return.

9 o CP163 You received this notice to remind you of the money you owe from your tax return. o CP166 IRS is unable to process your monthly payment because there were insufficient funds in your bank account. o CP171 You received this notice to remind you of the amount you owe in tax, o CP178 Your tax return filing requirements may have changed and you may no longer owe excise tax. o CP180/CP191 IRS sent you this notice because your tax return is missing a schedule or form. o CP187 You received this notice to reminding you of the amount you owe in tax, o CP188 IRS is holding your refund until they determine you owe no other taxes. o CP231 Your refund or credit payment was returned to IRS and IRS needs you to update your current address. o CP237 IRS sent you a replacement refund check. o CP237A Call IRS to request your refund check. o CP254 Your organization submitted a paper return for the tax period in question. Because our records show that you must file electronically, the paper return doesn t satisfy your filing obligation. o CP255 IRS needs information to complete the termination of your private foundation status. o CP259 IRS sent you this notice because their records indicate you did not file the required business tax return identified in the notice. o CP259A IRS sent you this notice because their records indicate you did not file a required Form 990/990EZ, Return of Organization Exempt from Income Tax. o CP259B IRS sent you this notice because their records indicate you did not file a required Form 990-PF, Return of Private Foundation or Section a0910 Nonexempt Charitable Trust Treated as a Private Foundation.

10 o CP259C IRS sent you this notice because their records indicate you are presumed to be a private foundation and you did not file a required Form 990-PF, Return of Private Foundation or Section a0910 Nonexempt Charitable Trust Treated as a Private Foundation. o CP259D IRS sent you this notice because their records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return. o CP259E IRS sent you this notice because their records indicate you did not file a required Form 990-N, e-postcard. o CP259F IRS sent you this notice because their records indicate you did not file a required Form 5227, Split-Interest Trust Information Return. o CP259G IRS sent you this notice because their records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. o CP259H IRS sent you this notice because their records indicate you are a taxexempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt Form Income Tax. o CP261 Notice is the approval notice for Form 2553, Election by a Small Business Corporation. o CP267A You received this notice because you ve overpaid the Branded Prescription Drug Fee. o CP268 IRS made changes to your return because they believe there is a miscalculation on your return. IRS normally charges a Federal Tax Deposit penalty when this happens. IRS decided not to do so this time. o CP276A IRS did not receive the correctly completed tax liability schedule. IRS normally charges a Federal Tax Deposit penalty when this happens. IRS decided not to do so this time. o CP276B IRS did not receive the correct amount of tax deposits. IRS normally charges a Federal Tax Deposit penalty when this happens. IRS decided not to do so this time.

11 o CP282 You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form 1065-B, and U.S. Return of Income for Electing Large Partnerships, that you have foreign partners. o CP283C IRS charged you a penalty for filing a late or incomplete Form SSA, Annual registration Statement Identifying Separated Participants with Deferred Vested Benefits. o CP284 IRS approved your Form 1128, Application to Adopt, Change or Retain a Tax Year. o CP286 IRS sent you this notice when they approved Form 8719, Election to Have a Tax Year Other Than a Required Tax Year. o CP288 IRS accepted your election to be treated as a Qualified Subchapter S Trust (QSST). o CP290 IRS is approving your Electing Small Business Trust (ESBT) election. o CP291 IRS is revoking your Electing Small Business Trust (ESBT) election. o CP292 IRS is revoking your Qualified Subchapter S Trust (QSST) election o CP295 IRS charged you a penalty on your Form o CP295A IRS charged you a penalty on your Form o CP297 Final Notice Notice of intent to Levy and Notice of Your Right to a Hearing. o CP297A Notice of Levy and Notice of Your right to a Hearing. o CP297C IRS levied you for unpaid taxes. You have the right to a Collection Due Process hearing. o CP298 Final Notice before Levy on Social Security Benefits. o CP299 Your organization may be required to file an annual electronic notice 9epostcard), Form 990-N. o CP501 You have a balance due on one of your tax accounts.

12 o CP503 IRS has not heard from you and you still have a balance due on one of your tax accounts. o 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. o 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. o CP515I This is a reminder notice that IRS still has no record that you filed your prior tax return or returns. o CP515B You received this reminder notice because IRS records indicate you did not file a business tax return. o CP516 This is a reminder notice that IRS still has no record that you filed your prior tax return or returns. o CP518l This is a final reminder notice that IRS still has no record that you filed your prior tax return or returns. o CP518B This is a final reminder notice that IRS still indicates you have not filed a business tax return. o CP521 This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately. o CP523 This notice informs you that IRS intends to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement. o CP565 IRS gave you an individual Taxpayer Identification Number (ITIN) o CP566 IRS needs more information to process your application for an individual Taxpayer Identification Number (ITIN). You may have sent IRS an incomplete form or the wrong documents. o CP567 IRS rejected your application for an individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. IRS may not have received a reply when they asked for more information.

13 o CP2000 The income and/or payment information IRS has on file doesn t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in you tax, or may not change at all. o CP2005 IRS accepted the information you sent them. IRS is not going to change your tax return. IRS closed their review of it. o CP2006 IRS received your information and will look at it and let you know what they are going to do. o CP2030 IRS is proposing changes in income, credits and other deductions reported on your U.S. Corporation Income Tax Return. IRS compared your information with items reported to them by banks, businesses and other payers. o CP2057 You need to file an amended return. IRS has received information not reported on your tax return. o CP2501 You need to contact IRS. They have received information not reported on your tax return. o CP2531 Your tax return does not match the information IRS has on file. o CP2566R IRS previously sent you a CP63 notice informing you IRS was holding your refund until they received one or more unfiled tax returns. Because they received no reply to their previous note they have calculated your tax, penalty and interest based on wages and other income reported to them by employers, financial institutions and others. o CP3219A IRS received information that is different from what you reported on your tax return. This may result in an increase or decrease to your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court. o CP3219B This Statutory Notice of Deficiency notifies you of the IRS s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments. o CP3219N IRS did not receive your tax return. They have calculated your tax, penalty and interest based on wages and other income reported to them by employers, financial institutions and others.