IRS letters
Tax Return Correction Notice CP12
The IRS corrected one or more mistakes on your tax return. This may mean you are due a refund or your original refund amount has changed.
What the agency asks you to do:
- Read the notice carefully to see what was changed and how it affects your refund.
- If you agree with the changes, no action is needed. You should receive a refund check in 4-6 weeks, unless you owe other taxes or debts.
- If you disagree with the changes, contact the IRS at the number on the notice by the date shown.
- You may want to update your copy of the tax return for your records, but do not send it to the IRS.
Respond by the date printed on your letter — not by any date on this website.
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Balance due CP14
You received this notice because you owe money on unpaid taxes.
What the agency asks you to do:
- Read your notice carefully. It will explain how much you owe and how to pay it.
- Pay the amount you owe by the due date on the notice.
- Make a payment plan if you can't pay the full amount you owe.
- Contact the IRS if you disagree.
Respond by the date printed on your letter — not by any date on this website.
The IRS's page for this letter
Changes to Your Tax Return CP22A
The IRS sent you this notice because they made changes to your tax return. You now owe money because of these changes.
What the agency asks you to do:
- If you agree with the changes, pay the amount you owe by the date printed on your notice.
- If you cannot pay the full amount, consider options like a payment plan, temporary delay, or an Offer in Compromise.
- If you disagree with the changes, contact the IRS using the number provided on your notice.
- Update your copy of the tax return to reflect the changes for your records.
Respond by the date printed on your letter — not by any date on this website.
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Notice About Changes to Your Tax Return CP23
The IRS changed your tax return because there was a difference between the estimated tax payments you reported and the amount they have on record. These changes caused you to owe more money.
What the agency asks you to do:
- Read the notice carefully to see what changes were made and how they affect your balance.
- Compare the payments listed on the notice to your records. Make sure all your estimated tax payments are listed and check any payments from the prior year that were applied.
- If you agree with the changes, pay the amount owed by the date shown on the notice to avoid penalties and interest. If you cannot pay the full amount, make arrangements to pay over time.
- If you disagree with the changes, contact the IRS by the date shown on the notice.
Respond by the date printed on your letter — not by any date on this website.
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Notice of Return Correction CP24
The IRS corrected your tax return because there was a difference between the estimated tax payments on your return and the amount they have on record. This may result in a credit for you.
What the agency asks you to do:
- Read the notice carefully to see what changes were made to your return and how they affect your refund.
- Compare the payments listed on the notice to your records to verify all estimated tax payments are listed and check any payments applied from the prior year.
- If you agree with the changes, no action is needed. If you disagree, contact the IRS by the date shown on the notice.
- Update the copy of your tax return that you kept for your records, but do not send it to the IRS.
Respond by the date printed on your letter — not by any date on this website.
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Unpaid Balance Due CP161
You received this notice because you have an unpaid balance due.
What the agency asks you to do:
- Read your notice carefully and compare the figures with your tax return and payment history.
- Contact the IRS within 10 days if you believe there is an error.
- Pay the amount due by the date on the notice.
- Contact the IRS to make payment arrangements if you cannot pay the full amount.
Respond by the date printed on your letter — not by any date on this website.
The IRS's page for this letter
Penalty for Not Filing Electronically CP162
The IRS charged you a penalty because you did not file your return electronically as required.
What the agency asks you to do:
- If you agree with the penalty, mail your full payment to the IRS by the date shown on your letter to avoid additional interest charges.
- If you believe the penalty was charged incorrectly and meet the criteria listed, an authorized officer or partner can call the IRS at 800-829-0922 to discuss the account.
- Be prepared to provide a copy of the waiver or evidence of the number of partners in the partnership at any time during the year.
Respond by the date printed on your letter — not by any date on this website.
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Balance due reminder CP501
This notice is a reminder that you owe a balance on one of your tax accounts. You received this notice because the IRS has not received your payment or a response to a previous notice.
What the agency asks you to do:
- Read your notice carefully to see how much you owe, when it is due, and your payment options.
- Pay the amount you owe by the due date shown on the notice.
- If you cannot pay the full amount, set up a payment plan.
- If you disagree with the notice, contact the IRS using the toll-free number on the notice.
Respond by the date printed on your letter — not by any date on this website.
The IRS's page for this letter
Unpaid Tax Balance CP503
You received this notice because you have an unpaid balance on one of your tax accounts and have not responded.
What the agency asks you to do:
- Read your notice carefully to understand how much you owe, when your payment is due, and your payment options.
- Pay the amount you owe by the due date shown on the notice.
- Make a payment plan if you cannot pay the full amount you owe.
- Contact the IRS by calling the toll-free number on your notice if you disagree with the notice.
Respond by the date printed on your letter — not by any date on this website.
The IRS's page for this letter
Intent to Levy CP504
You received this notice because you have not paid your unpaid tax balance. This notice warns that the IRS may take action to collect the amount you owe.
What the agency asks you to do:
- Read your notice carefully to understand how much you owe and your payment options.
- Pay the amount you owe immediately.
- If you cannot pay the full amount, make a payment plan.
- Contact the IRS using the toll-free number on your notice if you disagree with the notice.
Respond by the date printed on your letter — not by any date on this website.
The IRS's page for this letter
Notice of Intent to Terminate Installment Agreement CP523
You received this notice because you have defaulted on your installment agreement with the IRS. The IRS is informing you that it may terminate your agreement and take collection action.
What the agency asks you to do:
- Make your payment before your termination date to prevent your installment agreement from being terminated.
- Contact the IRS right away to see if you can reinstate your agreement.
- Read your notice carefully to understand what to do now that you have defaulted on your installment agreement.
Respond by the date printed on your letter — not by any date on this website.
The IRS's page for this letter
Income or Payment Information Mismatch CP2000
The IRS received information from third parties, such as employers or financial institutions, that does not match what you reported on your tax return. This notice explains proposed changes to your tax return and the information used to determine them.
What the agency asks you to do:
- Review the entire notice and follow the instructions to resolve the issue.
- Reply to the notice by the date listed. If a response form is included, complete and sign it. State whether you agree or disagree with the notice and include any supporting documentation.
- If your notice does not have a response form, follow the notice’s instructions.
- If you agree with the notice and do not have other income, credits, or expenses to report, follow the notice’s instructions. You do not need to amend your return.
Respond by the date printed on your letter — not by any date on this website.
The IRS's page for this letter
Income or Payment Information Mismatch CP2501
The IRS received information from third parties, such as employers or financial institutions, that does not match the information you reported on your tax return. This notice explains proposed changes to your tax return and the information used to determine them.
What the agency asks you to do:
- Review the entire notice and follow the instructions.
- Reply on the letter’s response form and return it to the IRS by the date listed.
- If you agree with the information, sign the response form and choose an option to reply to the IRS. Both spouses must sign if you filed married filing jointly.
- If you disagree or the information is incorrect, reply with a signed response form. Include a signed statement explaining your disagreement, supporting documentation, and any amended return or forms as requested.
Respond by the date printed on your letter — not by any date on this website.
The IRS's page for this letter
Tax Adjustment Notice CP3219A
You received this notice because the IRS found differences between the income you reported and the information they received from others, like your employer or bank. This notice explains a proposed change to your tax and what you can do next.
What the agency asks you to do:
- Read the notice carefully and review the amounts listed on Form 5564. These may not match your previous notice.
- If you agree with the proposed changes, follow the instructions to respond and send the enclosed Form 5564 by the date listed.
- If you disagree, reply right away. You can also file a petition with the U.S. Tax Court if you choose. Follow the notice instructions to do this.
- If the information others reported to the IRS is incorrect, contact the business or person who reported it and ask for a corrected document. Send the corrected document to the IRS as soon as you receive it.
Respond by the date printed on your letter — not by any date on this website.
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Update on Outstanding Tax Balance LT38
You received this notice because some collection notices were paused during the pandemic and are now being resumed. This notice updates you on your unpaid tax balance and offers options to resolve it. It is not an audit.
What the agency asks you to do:
- Read your notice carefully and follow the instructions provided.
- If your notice says you have missing tax returns, file them as soon as possible.
- Pay your unpaid balance in full to stop interest and penalties from increasing.
- If you cannot pay the balance, and you are up to date with your tax filings, review the frequently asked questions for more options.
Respond by the date printed on your letter — not by any date on this website.
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Identity Verification for Tax Return LTR4883C
The IRS received a tax return filed under your Social Security number or ITIN. They need you to confirm your identity and the return to prevent identity theft.
What the agency asks you to do:
- Call the Taxpayer Protection Program Hotline listed in your 4883C letter.
- Have the 4883C letter, the tax return mentioned in the letter, and any prior year tax return available when you call.
- If you did not file the return, tell the IRS immediately because someone may have used your identity to file a fraudulent return.
- If someone else is calling on your behalf, they must have a completed Form 2848 on file with the IRS.
Respond by the date printed on your letter — not by any date on this website.
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California FTB letters
Additional Documentation Required – Refund Pending FTB4502
You received this notice because the California Franchise Tax Board does not have enough information to approve the California Earned Income Tax Credit (Cal EITC), the Young Child Tax Credit (YCTC), and/or the Foster Youth Tax Credit (FYTC) you claimed on your tax return.
What the agency asks you to do:
- Send the required supporting documents listed on your notice by fax or mail to the Franchise Tax Board.
- Fax the documents to 916-845-9351 or mail them to Filing Compliance Bureau MS F151, Franchise Tax Board, PO Box 1468, Sacramento, CA 95812-1468.
- Send the documents within 30 days of the date on your notice, or the California Franchise Tax Board may deny all or some of your Cal EITC, YCTC and/or FYTC.
- If you have questions about your notice, call 916-845-7088.
Respond by the date printed on your letter — not by any date on this website.
The FTB's page for this letter
Demand for Tax Return FTB4601
You received this notice because the California Franchise Tax Board (FTB) does not have a record of your California personal income tax return.
What the agency asks you to do:
- File your California personal income tax return if you have not already done so.
- Fill out the 'Reply to FTB' form included with your notice to tell the FTB that you (A) already filed a tax return or (B) you do not have to file or you are unsure if you have to file.
- Respond by the date printed on your notice. If you do not respond, the FTB will estimate your income and issue a Notice of Proposed Assessment.
Respond by the date printed on your letter — not by any date on this website.
The FTB's page for this letter
Demand for Tax Return FTB4684
You received this notice because the California Franchise Tax Board does not have a record of your business entity income tax return.
What the agency asks you to do:
- File your tax return if you have not already done so.
- Fill out the 'Reply to FTB' form included with your notice to explain if you already filed or if you do not need to file.
- Respond by the date printed on your notice.
Respond by the date printed on your letter — not by any date on this website.
The FTB's page for this letter
Unable to Process Tax Return FTB4737
You received this notice because the tax agency cannot verify the information on your tax return.
What the agency asks you to do:
- Call the number provided on the letter: 916-845-7088.
- Respond within 30 days of the notice date to avoid further action.
Respond by the date printed on your letter — not by any date on this website.
The FTB's page for this letter
Notice of Tax Return Change FTB5818
You received this notice because the tax agency changed or corrected your tax return during processing. The notice explains the specific changes made.
What the agency asks you to do:
- If you agree with the changes, follow the instructions on your notice.
- If you disagree or want more information, visit the Notice of Tax Return Change page.
Respond by the date printed on your letter — not by any date on this website.
The FTB's page for this letter
