IRS CP and LT notices by number

CP01 to CP99

• CP01: We have verified your claim of identity theft.
• CP01A: We’ve assigned you an identity protection Personal Identification Number (PIN).
• CP01B: Message about potential Identity Theft during return processing.
• CP01F: An identity protection Personal Identification Number will be mailed to you.
• CP01H: We are unable to process your tax return which was submitted with Locked SSN.
• CP01L: Your federal tax account has been locked as requested.
• CP01R: We are unable to process your tax return.
• CP01S: We received your Form 14039 or similar statement for your Identity Theft claim.
• CP01U: We unlocked your federal tax account.
• CP02H: Casualty/Disaster Loss reminder notice (Katrina/Wilma/Rita).
• CP03C: Important information about your First-Time Home Buyers Credit reporting of any change to your primary residence.
• CP04: Important information about your Combat Zone tax deferment, we need information about your dates of service.
• CP05: We’re holding your refund until we finish reviewing your tax return.
• CP05A: We need more information to determine whether you’re due a refund.
• CP06: Premiun Tax Credit Verification, supporting docs requested refund frozen
• CP06A: Premiun Tax Credit Verification, supporting docs requested possible bal due or even balance
• CP07: We're holding your refund for further review-1040NR.
• CP08: You may be entitled to additional Child Tax Credit – You may qualify for a refund.
• CP09: You may be entitled to Earned Income Credit – you may qualify for a refund.
• CP10: Math Error notice with reduced credit elect.
• CP10A: EIC Math Error notice with reduced credit elect.
• CP11: Math Error notice with balance due of $5.00 or more.
• CP11A: EIC Math Error notice with balance due of $5.00 or more.
• CP11M: Making Work Pay Math Error notice balance due of $5.00 or more.
• CP11R: Recovery Rebate Credit Math Error notice with balance due of $5.00 or more.
• CP12: Math Error notice with overpayment of $1.00 or more.
• CP12A: EIC Math Error notice with overpayment of $1.00 or more.
• CP12E,F,: Exam coded Math Error notice with overpayment of $1.00 or more.
• CP12M: Making Work Pay Math Error notice with overpayment of $1.00 or more.
• CP12R: Recovery Rebate Credit Math Error notice with overpayment of $1.00 or more.
• CP13: Math Error notice with a balance due < $5.00 or overpayment < $1.00.
• CP13A: EIC Math Error notice with a balance due < $5.00 or overpayment < $1.00.
• CP13M: Making Work Pay Math Error notice with a balance due < $5.00 or overpayment < $1.00.
• CP13R: Recovery Rebate Credit Math Error notice with a balance due < $5.00 or overpayment < $1.00.
• CP14H: You have an unpaid shared responsibility payment (Affordable Care Act or ACA)
• CP14I: Notice with a balance due of $5.00 or More, no Math Error (IRAF).
• CP15: Notice of civil penalty charge, various penalties.
• CP15B: Notice of civil penalty charge, Trust Fund Recovery Penalty (MFT 55).
• CP15H: We charged you a shared responsibility payment for not having minimum essential health coverage (ACA)
• CP16: Math Error notice with an overpayment applied to another IMF tax liability.
• CP17: Notice of refund of unfrozen, excess estimated credits.
• CP18: We have delayed sending part of your refund due to discrepancies on your return.
• CP19: Notice of Examination unallowable items with Balance Due, response required.
• CP19E,F,OR: Notice of Examination unallowable items with Balance Due, response required. , various audit codes.
• CP20: Notice of Examination unallowable items with overpayment, response required.
• CP20E,F,: Notice of Examination unallowable items with overpayment, response required. , various audit codes.
• CP21A: Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account is in TDA/BAL DUE status…
• CP21B: Notice of Data Processing adjustments resulting in an overpayment of $1.00 or more.
• CP21C: Notice of Data Processing adjustments resulting in a balance due < $5.00 or an overpayment < $1.00.
• CP21E: Notice of Examination adjustments, resulting in a change to an account in TDA/BAL DUE status.
• CP21H: Changes to your shared responsibility payment (ACA)
• CP21I: Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account is in TDA/BAL DUE status…
• CP22A: Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when an account isn’t in TDA/BAL DUE …
• CP22E: Notice of Examination adjustments, resulting in changes to an account isn’t in TDA/BAL DUE status.
• CP22H: Changes to your shared responsibility payment (ACA)
• CP22I: Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account isn’t in TDA/BAL DUE sta…
• CP23: Notice of estimated credits discrepancy with a balance due of $5.00 or more.
• CP24: Notice of estimated credits discrepancy with an overpayment of $1.00 or more.
• CP24E,F,: Notice of Examination coded estimated credits discrepancy with an overpayment of $1.00 or more.
• CP24R: Notice of estimated credits discrepancy and a Rebate Recovery Math Error, with an overpayment of $1.00 or more.
• CP25: Notice of estimated credits discrepancy with a balance due of < $5 or an overpayment of < $1.00.
• CP27: Notice to a taxpayer without qualifying children of possible refund due to Earned Income Credit eligibility.
• CP29: Campus notice only: Amended Return Posted, No Original.
• CP29I: Campus notice only: Amended Return Posted, No Original IRAF.
• CP30: Notice to taxpayer of reduced refund due to payment of penalty for failure to pay estimated taxes.
• CP30A: Notice to taxpayer of refund due to recalculation of penalty for failure to pay estimated taxes.
• CP31: Notice to taxpayer of undeliverable refund check and asks for updated address.
• CP32: Notice to taxpayer of replacement refund check for one that expired as uncashed.
• CP32A: Notice to taxpayer that a replacement refund check will not be issued unless the taxpayer contacts us.
• CP35: Campus notice only: Duplicate Filing (Transfer-In) Doc Code 51.
• CP35A: Campus notice only: Requision Form for First Return.
• CP36: Campus notice only: Issued each time a return, or a 290 transaction with a DLN block number between 200 and 299 (Form 10…
• CP36A: Campus notice only: Duplicate filing condition ASFR.
• CP36B: Campus notice only: Requision form for first return.
• CP36C: Campus notice only: Routing of substitute for return doc to SFR unit.
• CP36D: Campus notice only: This notice is generated whenever TC 150, doc code 05, 07, 09, or 11, posts with blocking 920-929 in…
• CP36S: Campus notice only: Mixed entity or potential scrambled SSN.
• CP37: Campus notice only: This notice is generated whenever a Form 2363 is input to the IMF to change a social security number…
• CP38: Campus notice only: Issued for the DATC/ASTA project.
• CP39: Notice to inform the taxpayer that an overpayment from a secondary SSN account has been applied to his/her balance due.
• CP41: Campus notice only: Issued to notify the Campus that an unresolved manual refund freeze has been present on the master f…
• CP41I: Campus notice only: Issued to notify the Campus that an unresolved manual refund freeze has been present on the master f…
• CP42: Notice to inform the taxpayer that an overpayment from their account has been applied to pay a balance due in a secondar…
• CP43: Campus notice only: This notice is issued to notify the Campus of the account controlling name line in order that a name…
• CP44: Notice to a taxpayer of delay in processing refund when it might be applied to a NMF account.
• CP45: Notice to a taxpayer of a change in the amount of credit elect applied to his/her next year’s tax return.
• CP46: Campus notice only: Issued to notify the Campus that a refund is due on an “L” or “W” coded income tax return, and there…
• CP49: Notice to a taxpayer that an overpayment was applied to an unpaid IMF liability or liabilities.
• CP51A,: Notice to a taxpayer the IRS calculated their taxes for them resulting in a balance due of $5.00 or more.
• CP51B: Notice to a taxpayer the IRS calculated their taxes for them resulting in an overpayment of $1.00 or more.
• CP51C: Notice to a taxpayer the IRS calculated their taxes for them resulting in a balance due of < $5.00 or an overpayment < $…
• CP52: Notice to taxpayer explaining a correction to reduce taxable self-employment earnings.
• CP53: Notice to taxpayer that the IRS was unable to direct deposit and a paper refund check will be sent by mail.
• CP53A: Notice to taxpayer that the IRS was unable to direct deposit because of rejection by the financial institution, and we a…
• CP53B: Direct Deposit refund rejected by financial institution, paper ck issued
• CP53C: Direct Deposit refund rejected by financial institution, we are researching your request
• CP53D: We can't direct deposit as too many requests to the same account
• CP54B: Notice to taxpayer that there is a problem with the name and SSN on the return, refund delayed.
• CP54E: Notice of inquiry regarding a problem with the name and SSN on estimated tax payments.
• CP54G: Notice of inquiry regarding the name and SSN on a tax return with an even balance due.
• CP54Q: Second notice of inquiry regarding name and SSN on a tax return with a possible refund.
• CP55: Campus notice only: Issued to inform the Campus that a transaction for a Form 5344 adjustment posts (DC47) with a DLN in…
• CP57: Notice to the taxpayer that they have defaulted on a direct debit installment agreement due to insufficient funds for el…
• CP59: First notice issued to inform the taxpayer that we have no record of a tax return filed. (IMF).
• CP60: Notice advising the taxpayer of a credit reversal adjustment to their account causing a balance due of $5.00 or more.
• CP62: Notice to taxpayer of credit transfer based on their correspondence. It also notifies the taxpayer that their account is…
• CP63: Notice to the taxpayer that their refund is on hold until all other tax returns are filed.
• CP64: Campus notice only: Notice of Tentative Carryback Allowance.
• CP71: Annual reminder notice to the taxpayer of their balance due module(s), that are in status 23 with a module balance of $2…
• CP71A: Annual reminder notice to the taxpayer of their balance due on a module(s), that have been in currently-not- collectible…
• CP71C: Annual reminder notice to the taxpayer of their balance due module(s) that are in status 24 with a module balance of $25…
• CP71D: Annual reminder notice to the taxpayer of their balance due module(s) that are in status 22 or status 26 for 1 year or m…
• CP71H: Annual reminder notice to taxpayers with balance due modules from ACA, all statuses.
• CP72: Notice to the taxpayer advising them that they filed a frivolous return and the refund claimed is being withheld.
• CP74: Notice to the taxpayer they have successfully re-certified for the Earned Income Credit.
• CP75: Initial Exam notice to the taxpayer telling them that their refund for Earned Income Credit is frozen pending an examina…
• CP75A: Initial Exam notice to the taxpayer telling them that their return is being examined for Earned Income Credit and additi…
• CP75C: Notice to taxpayer informing them that their claimed Earned Income Credit refund has been disallowed due to their being …
• CP75D: Initial Exam notice to taxpayer, requesting supporting documentation for Earned Income Credit, filing status and/or depe…
• CP76: Notice to the taxpayer informing them that their Earned Income Credit claim has been allowed and if a refund is due it w…
• CP77: Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals Hearing (Used for the Alaska Perman…
• CP79: Notice Issued to taxpayers to inform them of their obligation to re-certify for Earned Income Credit with a Form 8862 on…
• CP79A: Notice issued to taxpayers informing them they are banned from claiming the Earned Income Credit for two years, and must…
• CP79B: Notice issued to taxpayers to inform them they are banned from claiming the Earned Income Credit for ten years, and must…
• CP80: Reminder notice that we still haven’t received taxpayer return, with credit waiting for possible refund.
• CP81: Reminder notice issued within 6 months of expiration date for refunding a credit when no return has been filed.
• CP83: Campus notice only: issued when a math error is referred to Exam.
• CP85A: Exam soft notice requesting confirmation of filing status. Master File will contain a TC 971, Action Code (AC) 138.
• CP85B: Exam soft notice requesting confirmation of a qualifying child for Earned Income Credit. Master File will contain a TC 9…
• CP85C: Exam soft notice requesting confirmation of Schedule C income. Master File will contain a TC 971, Action Code (AC) 138.
• CP86: Campus notice only: Issued when revenue receipt is input to a module restricted from generating interest or FTP.
• CP87A: Exam soft notice requesting confirmation of a qualifying child for Earned Income Credit, who was claimed on another retu…
• CP87B: Exam soft notice requesting confirmation that the taxpayer can claim an exemption for themselves when another taxpayer a…
• CP87C: Exam soft notice requesting confirmation that the taxpayer can claim a person as a dependent who is over the age of 23 a…
• CP87D: Exam soft notice requesting confirmation that the taxpayer can claim an exemption for a dependent that was
• CP88: Notice to taxpayer that their current year refund is being held because they haven’t filed a prior year return with reas…
• CP89: Annual reminder notice for taxpayers with installment agreements showing all payments for the year and current balances …
• CP90: Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Lev…
• CP90C: Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Lev…
• CP91: Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Lev…
• CP92: Notice of Levy on State Income tax refund and notice of your right to a CDP hearing
• CP93: Campus only notice: generated when a module contains a duplicate filing condition and an unreversed TC 420 or TC 576.
• CP94: Notice of Levy for Criminal Restitution
• CP96: Campus only notice: Used to journalize the amount of a transfer out and to prepare the transfer document. Generated when…
• CP96I: Campus only notice: Account transfer out transcript
• CP98: Campus only notice: Generated to notify the Campus that the return (TC 150) has posted to a module in which such notific…
• CP98A: Campus only notice: Generated to notify the Campus that the return (TC 150) has posted to a module in which such notific…
• CP14: Balance due notice

CP100 to CP199

• CP101: Math error on Form 940 or 940EZ resulting in a net balance due.
• CP102: Math error on Form 941, 943, 944 or 945 resulting in a net balance due.
• CP103: Math error on Form CT-1 resulting in a net balance due.
• CP104: Math error on Form 720 resulting in a net balance due.
• CP105: Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net balance due.
• CP106: Math error on Form 990PF, 5227, 5330 or 4720 resulting in a net balance due.
• CP107: Math error on Form 1042 resulting in a net balance due.
• CP108: Problem with your Federal Tax Deposit (FTD), error on FTD coupon/EFTPS payment
• CP111: Math Error on Form 940 or 940EZ resulting in a net overpayment.
• CP112: Math Error on Form 941,943 or 944 resulting in a net overpayment.
• CP113: Math Error on Form CT-1 resulting in a net overpayment.
• CP114: Math Error on Form 720 resulting in a net overpayment.
• CP115: Math Error on Form 11C, 706, 709, 2290 or 730 resulting in a net overpayment.
• CP116: Math Error on Form 990-PF, 5227, 5330 or 4720 resulting in a net overpayment.
• CP117: Math Error on Form 1042 resulting in a net overpayment.
• CP119: Supplemental Group Ruling Information (SGRI) notice and subordinate listing, Replacement for Letter 1582O
• CP120: Verify Tax Exempt Status was revoked
• CP120A: Revocation notice of tax exempt status, for failure to file an annual information return for 3 years
• CP120B: Revocation notice of tax exempt status due to non-recognition as subordinate in a group exemption letter
• CP123: Math error, overpayment or balance due of less than $1 on Form CT-1
• CP124: Math error on Form 720 with the net result a zero less than a $1.00 balance.
• CP125: Math error on Form 11-C, 706, 709, 2290 or 730 with the net result a zero or less than a $1.00 balance.
• CP126: Math error on Form 990-PF, 5227, 5330 or 4720 with the net result a zero or less than a $1.00 balance.
• CP127: Math error on Form 1042 with the net result a zero or less than a $1.00 balance.
• CP128: Notification of the remaining balance due on a tax period after an offset-in.
• CP130: Notification of possible exemption from Alternative Minimum Tax
• CP131: Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a zero or less than a $1.00 balance.
• CP131A: Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a balance due under $5.00
• CP132: Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a balance due.
• CP133: Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a net overpayment.
• CP134B: FTD discrepancy – Balance due
• CP134R: FTD discrepancy – Refund due
• CP135: Campus notice only - Notification to AC International—Collection that a new foreign address has posted to the entity wit…
• CP136: Annual Notification of FTD Deposit Requirements (941, 941SS)
• CP136B: Your Federal Tax Deposit Requirements for (Form 941) figured using the second preceding calendar year Form 944 as the Fo…
• CP137: Annual Notification of FTD Deposit Requirements (Form 943)
• CP137A: Annual Notification of FTD Deposit Requirements (Form CT-1)
• CP137B: Annual Notification of FTD Deposit Requirements (Form 945)
• CP138: Notification that the overpayment on the return was offset against another tax period with a balance due
• CP141C: We charged a penalty under IRC section 6652c - Form filed late and incomplete.
• CP141I: We charged a penalty under IRC section 6652c – Form incomplete
• CP141L: We charged a penalty under IRC section 6652c - Form filed late.
• CP141R: Notification of penalty removal for exempt organization returns
• CP142: Request for reason of Late Filing a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)
• CP143: Late Filing Accepted of a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)
• CP145: Credit Elect to Succeeding Year On forms CT-1, 720, 941, 942, 943, 1041, 1042, 1120C, 1120F, 1120L and 1120M
• CP147: Credit Elect additional amount applied
• CP148A: Notification of Change of address sent to new address
• CP148B: Notification of Change of address sent to old address
• CP151: Notification of the tax, penalty and interest due for an Exempt Organization tax return without a math error.
• CP152: Tax Exempt Bond Acknowledgement
• CP152A: We received your tax-advantaged bond form (Sequestration Reduction of Credit)
• CP153: Notice of ETF refund not allowed
• CP155: Campus notice only: Notice to refile return – Forms 94X, 1120
• CP156: We applied the sequestration rate to your credit
• CP160: Annual notification to remind the taxpayer of a balance due on prior tax periods. (1) Modules in status 23 with a module…
• CP161: Notification of the tax, penalty and interest due for a tax return without a math error except 1065.
• CP162: Notification that an additional penalty has been assessed for missing information or late filing on Form 1065.
• CP164: Campus only notification to Appellate of a posting Tentative Carryback adjustment.
• CP165: Notification that a check for Federal Tax Deposits/Estimated Taxes has been dishonored. Requests repayment of the check …
• CP166: Informs taxpayer of a default on a Direct Debit Installment Agreement (DDIA) due to insufficient funds. DDIA payments ar…
• CP169: Notification that the return filed is missing and requesting that a copy be furnished.
• CP170: Campus only notice : that a duplicate return tried to post from a TC 370 (doc. code 51)
• CP171: Generated annually as a reminder to the taxpayer of balance due tax modules in status 24. Will reflect CSCO return addre…
• CP172: Campus only notice: requesting follow-up action on an entity that was established as exempt for Social Security taxes
• CP173: Notification of Estimated Tax Penalty due on Form 1120 series, 1041, 990-C, 990-T and 990-PF.
• CP175B: Federal Employment Tax- Adjustment needed
• CP177: 177 Notice of Levy and Notice of Your Right to a Hearing (Used for the Alaska Permanent Fund Dividend (AKPFD) Levy Progr…
• CP177B: Railroad Retirement Tax - More information Needed
• CP178: Taxpayer not liable to file Form 720
• CP180: Missing schedule on Forms 1120 series (except Form 1120S), 1041, 990-C, 990-T
• CP181: Missing schedule on Forms 1120 series (except Form 1120S), 1041, 990-C, 990-T
• CP181B: Corporate Income Tax return incomplete
• CP182: Missing Forms 3468 for Forms 1120, 1120-C, 1120-F, 1120-POL, 1041, 990-C, 990-T
• CP182B: Estate/Trust Tax return incomplete
• CP183B: Federal Excise Tax return incomplete
• CP185: Campus notice only: that a TC 690 (Designated Payment of Penalty) posted assessment of the penalty is posted.
• CP186: Campus notice only: of a potential manual interest or penalty adjustment.
• CP187: Annual reminder to BMF taxpayers of balance due account in statues 22 or 26.
• CP188: Notification to Collection that a credit is available on a taxpayer’s account for applying to a non-master file balance …
• CP190: Campus notice only: Notification that an amended return was received but an original return was not received.
• CP191: Campus notice only: Notification to SC Accounting to update the installment billing clerks file.
• CP192: Campus notice only: Notification to SC that an account with an Employment Code G has filed a Form 941 or 943 with Social…
• CP193: Campus notice only: Notification to SC Adjustments that a duplicate or amended return posted to a tax module with an ori…
• CP194: Campus notice only: Notification to SC Accounting that an account is not complying with FTD requirements or a dishonored…
• CP195: Campus notice only: Notification to SC Adjustments that an unresolved manual refund freeze has been on for seven weeks.
• CP198: Campus notice only: Push Code Condition - a TC150 has posted on a module where a TC930 was previously posted, and/or an …
• CP198A: Campus notice only: Push Code Condition

CP200 to CP299

• CP200: Campus notice only: Notification that a consolidation of two EINs failed because one account was inactive
• CP201: Campus notice only: Notification that a consolidation of two EINs failed because the name controls didn’t match.
• CP202: Campus notice only: Notification that a consolidation of two EINS failed because the filing requirements weren’t compati…
• CP207: Proposed average FTD Penalty (amounts less than $75,000), request for correct ROFTL Information.
• CP207L: Proposed FTD Penalty — Request for Correct ROFT Information – Over $100,000
• CP208: Campus notice only: Notice of Potential Credit Transfer Form 1041 –P freeze for review
• CP209: EIN assigned in error.
• CP210: Notification of Adjustment to tax return resulting in balance due, zero balance or overpayment
• CP211A: Application for Extension of Time to File an Exempt Organization Return - Approved
• CP211B: Application for Extension of Time to File an Exempt Organization Return – Denied – Request Not Signed
• CP211C: Application for Extension of Time to File an Exempt Organization Return – Denied – Request not Timely
• CP211D: Application for Extension of Time to File an Exempt Organization Return – Reasonable Cause Not Established
• CP211E: Application for Extension of Time to File an Exempt Organization Return – Denied - General
• CP212: Notification of EIN assigned in error
• CP213I: Form 5500 Incomplete Return, not a bill but contains proposed penalties.
• CP213N: Form 5500 Late Return, not a bill but contains proposed penalties
• CP213R: Form 5500 Reasonable Cause Approved
• CP214: Form 5500-EZ/5500-SF filing requirements reminder, to determine if taxpayer needs to file form
• CP215: Notification of a Civil Penalty assessment.
• CP216F: Your Extension of Time to File was Approved to file Form 5500 Series and/or Form 8955- SSA.
• CP216G: Application for Extension of Time to File an Employee Plan Return - Denied/missing signature
• CP216H: Your Extension of Time to File Form 5500 Series and/or Form 8955-SSA was Denied, (not timely filed).
• CP217: State & Local agencies are exempt. Form 940 not required.
• CP218: Churches & other religious organizations are exempt. Form 940 not required.
• CP219: Exempt under 501c (3) of IRC. Form 940 not required.
• CP220: Audit/DP Adjustment – Balance due, even balance or refund due
• CP221: Exempt under section 501(e), 501(f) or 501(k). Form 940 not required.
• CP222: Campus notice only. TIN change on a CAF account
• CP223: Campus notice only: Notice of civil penalty
• CP224: Notice of potential qualification as a Personal Service Corporation
• CP225: Missing payment applied, balance due, even balance or refund due
• CP230: Notification that an adjustment has been made under CAWR Reconciliation Program. Issued after the CAWR case has been clo…
• CP231: Your refund check was returned to us
• CP232A: F5558 extension for F5330 approved
• CP232B: From 5558 Extension Not Approved – Late filed
• CP232C: From 5558 Extension Not Approved – Not Signed
• CP232D: From 5558 Extension Not Approved – Unacceptable Reason
• CP234: Campus notice only. Potential ES penalty for F1120, 1120F, 1120L, 1120M and 990C
• CP235: FTD penalty waived due to change in requirements
• CP236: Deposit Requirement Reminder for Newly Required Semi-weekly Depositors
• CP237: Notification to taxpayer of Reason For Issuance of Replacement Refund Check.
• CP237A: FMS Refund Cancellation (over $1000 or frozen account) Comes in as 537
• CP238: Issued to inform taxpayer no penalty has been charged for late FTD’s (First time liable for return)
• CP240: DP Adjustment – (CAWR) Balance Due of $5 or more and module not in TDA/BAL DUE status. TC 290 (BS 550-559) posts to MFT …
• CP241: Campus only notice will generate to D.O. Exam Division, 637 Coordinator.
• CP242: Notice of Levy on Your State Tax Refund. Notice of Your Right to a Hearing.
• CP248: Non-electronic FTD deposited when taxpayer is required to file electronically
• CP249A: Form 8871 Not Filed
• CP249B: Form 8872 Late
• CP249C: Form 8872 Not Filed
• CP250A: Notification to Form 944 filer that they should file 941 for first quarter of next calendar year.
• CP250B: Notification to Form 944 filer that they should file 941 for first quarter of second calendar year.
• CP250C: Reminder to CP250B recipients.
• CP251: NOTICE OF Employment Tax Problem—Why You’re Tax May Be Changed. Notice issued to taxpayer under the Combined Annual Wage…
• CP252: Notice of Employment Tax Problem Form 945, 1099R
• CP253: Wages Reported for SSA; No Record of Return: Form 941, 942, 943
• CP254: Request for organization to efile Form 990
• CP255: Request to finalize termination of private foundation status
• CP259: First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
• CP259A: First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
• CP259B: First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
• CP259D: First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
• CP259F: First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
• CP259G: EO Return Delinquency Notice 1120-POL
• CP259H: EO Return Delinquency Notice PAC, Form 990/990EZ
• CP260: Notification that a credit was reversed creating a balance due.
• CP261: Issued to notify the taxpayer of acceptance of taxpayer petition to become an S- Corporation.
• CP261X: Notification of acceptance of taxpayer as an S-Corporation
• CP262: Issued to notify the taxpayer of revocation of taxpayer status as an S-Corporation.
• CP264: Issued to notify taxpayer of denial of taxpayer petition to become an S-Corporation.
• CP265: Issued to notify taxpayer of termination of taxpayer status as an S-Corporation.
• CP266: Issued to notify taxpayer of forwarding their Form 2553 to National Office.
• CP267: Issued to notify taxpayer of excess credits in a tax module in which no math error return posted and a request taxpayer …
• CP267A: Notice of overpayment for Branded Prescription Drug Fee, taxpayer response required
• CP267B: Non-Exchange for Provision 9010 Insurance Provider Fee
• CP268: Issued to notify taxpayer of excess credits in a tax module in which a math error returned posted and a request for reso…
• CP269: Exam Initial Contact letter – Excise Tax - Refund frozen
• CP269C: Exam Initial Contact Letter – COBRA – Refund frozen
• CP269D: Exam Initial Contact Letter – COBRA
• CP270: Campus notice only: Notification to SC Adjustments or Examination that TC 29X or 30X with a hold code 2, 4, 7 or 9 poste…
• CP275: Notice of termination of a Foreign Sales Corporation
• CP276A: Reminder to Supply a Properly Completed Tax Liability Schedule When Filing Future Returns
• CP276B: You Made One or More Late Federal Tax Deposits But We Didn’t Charge You a Penalty
• CP277: Form 8832 Entity Classification Election acceptance
• CP278: Denial of Form 8832
• CP279: Acceptance of Form 8869, Qualified Subchapter S Subsidiary Election
• CP279A: Approval of Form 8869 filed by Parent S Corporation
• CP280: Denial of Form 8869
• CP281: Revocation of Form 8869
• CP282: Notification of Possible Filing Requirements, forms 1065/1065B
• CP283: 1 st Balance Due notice, MFT 74, Form 5500 series
• CP283C: Penalty Charged on your Form 8955-SSA, incomplete or late filing.
• CP284: Acceptance of Form 1128
• CP285: Form 1128 denied
• CP286: Accepts Account Period Change via F8716
• CP286D: Sec 444 election terminated
• CP287: Denies Account Period Change via F8716
• CP287A: Form 8716 Denied – Received late
• CP287B: Form 8716 Denied – Deferral Period Too Long
• CP287C: Form 8716 Denied – Previous Election Terminated
• CP288: Accepts Small Business Becoming QSST via F2553
• CP289: Annual Installment Agreement Statement BMF
• CP290: Accepts Request To Become Small Business Trust via F2553
• CP291: Electing Small Business Trust (ESBT) Revoked
• CP292: Qualified Subchapter S Trust (QSST) Revoked
• CP293: Campus notice only: Notification to SC Examination that a duplicate return posted to a tax period under AIMS control.
• CP294: Campus notice only: Notification to SC Adjustments of a potential 15% FTD penalty on an account with Forms 940, 941, 943…
• CP295: Annual Balance Due Reminder, MFT 74, Form 5500 series
• CP295A: Annual Balance Due Reminder, MFT 74, Form 5500 series. From NMF
• CP296: Campus notice only: Notification to SC accounting that an account has been transferred out
• CP297: Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing
• CP297A: Notice of Levy and Notice of Your Right to a Hearing FPLP
• CP297C: Notice of Levy and Notice of Your Right to a Hearing FPLP, federal contractor
• CP298: Final Notice Before Levy on Social Security Benefits
• CP299: Annual Electronic Notice Filing Requirement Form 990N

CP300 to CP399

• CP301: eAuthentication Acknowledgement Notice.
• CP301S: eAuthentication Acknowledgement Notice, Spanish version.

CP400 to CP499

• CP403: 1 st Notice – EPMF Return Delinquency
• CP406: 4 th Notice – EPMF Return Delinquency

CP500 to CP599

• CP501: Reminder of balance due
• CP501/601: 1st Notice—Balance Due
• CP501H: 1st Notice—Balance Due, ACA cases only
• CP503/603: 3rd Notice—Balance Due
• CP503H: 3rd Notice—Balance Due ACA cases only
• CP504/604: Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds
• CP504B/604B: Final Notice –Balance Due – BMF, no response allows for lien filing and levies on certain assets
• CP504H: Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds, ACA cases only
• CP515/615: 1st Notice – Return Delinquency for BMF modules with a BOD of TEGE only.
• CP516: 2nd notice – Return Delinquency for IMF PC-B modules only.
• CP518/618: Final Notice - Return Delinquency
• CP521/621: Installment Agreement Reminder Notice
• CP522/622: Review Financial Condition, issued for Partial Payment Installment agreements only.
• CP523/623: Installment Agreement Default Notice with Intent to Levy
• CP523H: Installment Agreement Default Notice with Intent to Levy, ACA cases only
• CP531: Backup Withholding C notice, you could be subject to backup withholding
• CP538: Backup withholding C notice, taxpayer notification of balance due
• CP539: Backup withholding C notice, taxpayer second notification of balance due and now subject to backup withholding
• CP540: Backup withholding C notice, taxpayer notification of non-filer
• CP541: Backup withholding C notice, taxpayer second notification of non-filer and now subject to backup withholding.
• CP542: Notice to payee to stop backup withholding
• CP543: Backup withholding notification- Payer notification to begin backup withholding on taxpayer(s) listed
• CP544: Backup withholding notification to payer to stop backup withholding
• CP545: Backup withholding notification to payer to discontinue backup withholding
• CP546: Backup withholding notification- Special backup withholding list
• CP547: We assigned you a Centralized Authorization File (CAF) number
• CP548A: Change to Representation – representative disbarred
• CP548B: Change to Representation – representative suspended
• CP548C: Change to Representation – representative address undeliverable
• CP548D: Change to Representation – representative deceased
• CP548E: Change to Representation – representative retired
• CP548F: Change to Representation – representative ineligible
• CP549: Form 944 notification package RAF/CAF
• CP560A: ATIN Assignment Notice – We assigned your adoptive child a temporary Adoption Taxpayer Identification Number (ATIN)
• CP560B: ATIN Extension Notice – We have granted your request for an Extension for your Adoption Taxpayer Identification Number (…
• CP561: ATIN Notice – The Adoption Taxpayer Identification Number (ATIN) assigned to your adoptive child will expire soon.
• CP561A: Your child’s ATIN expires in 3 Months
• CP561B: The extension for your child’s ATIN expires in 3 months
• CP561C: Your child’s ATIN expired
• CP562A: ATIN Notice – Request for Additional Information
• CP562C: ATIN Extension Request – Additional Information Needed
• CP563: ATIN Rejection Notice
• CP563A: You don’t qualify for an ATIN as we previously assigned you an ATIN
• CP563B: We are already processing an application for you
• CP563C: We couldn’t process your application due to lack of information
• CP563D: We couldn’t process your application for a non-US citizen or resident
• CP563F: We couldn’t process your request for extension of use of an ATIN
• CP563G: You don’t qualify for an ATIN due to incomplete adoption placement
• CP563H: You don’t qualify for an ATIN for lack of authorized adoption
• CP563I: Your ATIN is no longer valid since you no longer need one
• CP563J: You don’t qualify for an AtIN as foster adoption doesn’t qualify
• CP565: ITIN assignment notice
• CP565SP: ITIN assignment notice Spanish
• CP566: ITIN Suspense Notice, advises the applicant that additional information and/or supporting identification or exception do…
• CP566A: Advises the applicant that additional information and/or supporting identification or exception documentation is necessa…
• CP566SP: ITIN assignment notice Spanish
• CP567: ITIN rejection Notice, advises the applicant that the application can’t be processed as submitted, for a specific reason…
• CP567A: ITIN rejection notices for various reasons
• CP567SP: ITIN rejection Notice, advises the applicant that the application can’t be processed as submitted, for a specific reason…
• CP568: FTD penalty computation explanation letter
• CP569: Penalty and Interest Explanation
• CP570: PTIN Rejection Notice
• CP571: PTIN Assignment Notice
• CP574: Advises applicant their W-7 application for an ITIN is being rejected. It can’t be worked further and must be resubmitte…
• CP575A: Employer Identification Number (EIN) Assignment Notice all BMF types
• CP576A: We assigned you an EIN from a return or document
• CP576C: We assigned you an EIN from you SGRI
• CP577: We assigned you an EIN because your return or document indicated a change in ownership
• CP580A: Notification of EIN assigned to taxpayer whose EIN was assigned from Form 5500 series return
• CP580B: Notification of EIN assigned to taxpayer whose EIN was assigned from Form 5500 series return
• CP581: Notification of EIN assigned to taxpayer whose EIN was assigned from a 5500 series return
• CP582A: Notification of EIN assigned to the administrator from Form SS-4 or Tele- TIN
• CP582B: Notification of EIN assignment to Plan Administrator
• CP582C: Notification of EIN assignment to Plan Administrator
• CP582D: Notification of EIN assignment to Plan Administrator
• CP583A: Notice of EIN assigned to an employee benefit trust
• CP583B: Notice of EIN assigned to an employee benefit trust
• CP583C: Notice of EIN assigned to an employee benefit trust
• CP583D: Notice of EIN assigned to an employee benefit trust
• CP584: Here is the Employer Identification Number (EIN) for the Plan Administrator
• CP587: Check not accepted by Bank (aka F2287(CG))

CP600 to CP699

• CP601: Reminder - 1ST. Notice Balance Due
• CP603: IMPORTANT – Immediate action is required
• CP604: Final Notice – Balance Due- IMF
• CP604B: Final Notice – Balance Due- BMF
• CP615: 1st Notice - Request for your Tax Return
• CP616: 2nd notice – Return Delinquency for IMF PC-B modules only.
• CP618: Final Notice Return Delinquency Notice (IMF/BMF)
• CP621: Installment Agreement Monthly Reminder Notice
• CP622: Campus issued only. Financial Statement request, issued on Partial Payment Installment Agreements
• CP623: Installment Agreement Default Notice with Intent to Levy

CP700 to CP799

• CP701: Spanish version of CP01S – We received your Form 14039 or similar statement for your Identity Theft claim.
• CP711: Balance Due on Form 1040PR Math Error
• CP712: Overpayment Form 1040PR
• CP713: Math Error Settlement on Form 1040PR Math Error
• CP714: No Math Error Balance Due 1040PR (IMF/SP)
• CP721: Audit/DP Tax Adjustment (IMF/SP) account in TDA/BAL DUE status
• CP722: Audit/DP Tax Adjustment (IMF/SP) account not in TDA/BAL DUE status
• CP749: Overpayment Adjustment, Offset (IMF/Spanish)
• CP755: We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. On line 2 of Form 8941 you reported 25 or mo…
• CP756: We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. Line 3 of Form 8941 you reported average ann…
• CP757: We changed the amount of First-Time Homebuyer Credit Repayment included in the total tax on page 2 of your tax return. A…
• CP758: We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, because you did not claim …
• CP759: 1st notice IMF Nonfiler Return Delinquency
• CP760: We did not allow some or all of your claim for Earned Income Credit. You did not provide support for the statutory wages…
• CP761: We didn't allow the amount claimed on line 24 of your tax return because Form 2106 or 2106–EZ, Employee Business Expense…
• CP763: We changed the amount claimed as Medical and Dental Expenses on Schedule A, Itemized Deductions. You used the wrong perc…
• CP764: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error co…
• CP765: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error co…
• CP766: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error co…
• CP767: We changed the amount you reported as Additional Medicare Tax Withholding on page 2 of your tax return. There was an err…
• CP768: We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computi…
• CP769: We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computi…
• CP770: We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax return. There was an error in comp…
• CP771: Issued to remind the taxpayer of a balance of tax due. Notice is generated for (1) modules in status 23 with a module ba…
• CP772: Issued annually to remind IMF taxpayers of a balance due on a module that has been in Currently Not Collectible status 5…
• CP773: Issued annually as a reminder to the taxpayer of balance due tax modules in status 24. Will reflect CSCO return addresse…
• CP774: An annual notice that is generated for any tax module in status 26 for 1 year or more if the balance due is $25 or great…
• CP776: We changed the amount of your Form 8960, Nest Investment Income Tax-Individuals, Estates, and Trusts. There was an error…
• CP777: We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring the amount from Form 8…
• CP780: We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not meet the substantial …
• CP781: We changed the amount of total statutory credits on page 2 of your tax return because there an error in the: •Computatio…
• CP782: We changed the amount of First-Time Homebuyer Credit Repayment included in total tax on page 2 of your tax return. Accor…
• CP783: We did not allow your Earned Income Credit on page 2 of your tax return. We could not verify you or your spouse's age an…
• CP789: Annual Installment Agreement Statement (IMF)

CP800 to CP899

• CP801: Math Error—Balance Due of $5 or more on Form 940PR (BMF/Spanish)
• CP802: Math Error—Balance Due of $5 or more on Form 941PR, 942PR, 943PR, (BMF/Spanish)
• CP811: Math Error—Overpayment of $1 or more on Form 940PR (BMF/Spanish)
• CP812: Math Error—Overpayment of $1 or more on Form 941PR, 943PR, 944PR (BMF/Spanish)
• CP834B: FTD/Estimated Payment Discrepancy Notice – Balance Due
• CP834R: FTD/Estimated Payment Discrepancy Notice – Refund
• CP838: We applied your overpayment to other Federal Taxes
• CP848A: Notification of Change of address sent to new address, Spanish
• CP848B: Notification of Change of address sent to old address
• CP861: No Math Error—First Notice of Balance Due—Forms 940PR, 941PR, 942PR, 943PR (BMF/Spanish)
• CP865: Penalty for Dishonored Check—Form 940PR, 941PR or 943PR (Spanish) (after 01-01-2011, will include penalty on all dishono…

CP900 to CP999

• CP910: Audit/DP Tax Adjustment Notices (BMF/Spanish)
• CP920: Audit/DP Tax Adjustment Notices (BMF/Spanish)
• CP950A: No longer eligible to file F944PR
• CP950B: No longer eligible to file F944PR
• CP950C: No longer eligible to file F944PR
• CP959: 1st notice BMF Nonfiler Return Delinquency
• CP989: Annual Installment Agreement Statement

CP2000 to CP2099

• CP2005: Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability and closin…
• CP2006: Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability.
• CP2030: Initial notice issued to request verification for unreported income, deductions, payments and/or credits on BMF income t…
• CP2057: Check your records to confirm the income you received
• CP2000: Underreporter inquiry

CP2100 to CP2199

• CP2100A: Payee Information Error Notice (Backup Withholding Notice)

CP2500 to CP2599

• CP2501: Initial contact notice to resolve discrepancy between Income, Credits and/or deductions claimed on return and those repo…
• CP2531: Initial contact for potential discrepancies of income, deductions and/or credits claimed on BMF income tax returns match…
• CP2566: You must file your tax return
• CP2566R: We may apply your refund to tax due

CP3200 to CP3299

• CP3219A: Increase in tax and notice of your right to challenge, IMF
• CP3219B: Increase in tax and notice of your right to challenge, BMF

LT notices

• LT11: Final notice of intent to levy