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CP160 — Annual notification to remind the taxpayer of a balance due on prior tax periods. (1) Modules in status 23 with a module…
What this IRS notice code means, and what to check before you reply.
What to do next
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CP160
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
What the IRS language says
Annual notification to remind the taxpayer of a balance due on prior tax periods. (1) Modules in status 23 with a module balance of $25.00 or more and (2) Module in status 22 with an unreversed TC 530 with closing code 09 and module balance of $25.00 or more.
What it usually means
CP160 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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