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CP188 — Notification to Collection that a credit is available on a taxpayer’s account for applying to a non-master file balance …
Notification to Collection that a credit is available on a taxpayer’s account for applying to a non-master file balance due. Part 2 of the notice can be used for mailing to the taxpayer.
What to do next
Start with these steps before you reply.
CP188
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
Notification to Collection that a credit is available on a taxpayer’s account for applying to a non-master file balance due. Part 2 of the notice can be used for mailing to the taxpayer.
What it usually means
CP188 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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