IRS letters and notices: what yours means and what to do

Most IRS letters are routine and can be settled by mail. Find your notice number, check what it means below, and reply by the date on the letter.

By Your Best Editorial Team Updated October 2026

General information, not tax advice. Based on IRS forms, instructions and guidance linked below. Your situation may differ.

First steps

Find the notice number in the right corner (for example CP2000 or LTR 5071C) and the response date.
Check it is real. Search the number on IRS.gov. Scammers threaten arrest, rush you and demand payment now; the IRS mails a bill first and lets you question or appeal it.
Read the whole letter and compare it with the return it mentions.
Reply by the date if it asks you to, using the response form, the IRS upload tool, fax or mail as the letter allows. Keep copies.

Common notices

Jump to: CP2000 · CP2501 · CP14 · CP501 · CP503 · CP22A · CP504 · CP90 · LT11 / Letter 1058 · CP11 · CP12 · CP49 · Letter 5071C · Letter 4883C · CP05 · CP75 · CP59

Proposed changes (not a bill yet)

CP2000. Income or payments reported to the IRS by employers, banks or brokers do not match your return, and the IRS proposes changes.

What to do: It is not a bill, but reply by the date listed: agree and follow the instructions (no amended return needed), or disagree and send the signed response form with documents. IRS page

CP2501. An earlier-stage question about income that does not match what was reported to the IRS.

What to do: Not a bill, but you must respond on the response form by the date listed. IRS page

Bills and balance-due reminders

CP14. You have unpaid tax. This is usually the first bill.

What to do: Pay by the due date on the notice to avoid more interest, set up a payment plan if you cannot pay in full, or call if you disagree. IRS page

CP501. A reminder that you still owe.

What to do: Pay by the due date shown. If you do not, the IRS can file a notice of federal tax lien. IRS page

CP503. A second reminder that you still owe.

What to do: Pay the full balance by the due date to avoid more penalties and interest, or contact the IRS about a payment plan. IRS page

CP22A. The IRS made changes to your return and you now owe.

What to do: Pay by the date printed on the notice, or call the number on it if you disagree. IRS page

Levy warnings

CP504. Notice of intent to levy: the final reminder before the IRS can take a state tax refund, and later wages, bank accounts or property.

What to do: Pay immediately, or pay what you can and call about a payment plan. You can ask for a collection appeal. IRS page

CP90. Intent to levy certain assets, and notice of your right to a Collection Due Process hearing.

What to do: Pay or set up a payment plan. To dispute it, request a hearing on Form 12153 by the deadline on the notice. IRS page

LT11 / Letter 1058. Final notice that the IRS intends to seize property or rights to property.

What to do: Contact the IRS immediately. You can pay, set up a payment plan, or request a Collection Due Process hearing following the letter. IRS page

The IRS changed your return

CP11. The IRS corrected a mistake on your return and you owe more.

What to do: If you agree, pay by the date shown. If not, call by the date on the notice, or you lose the formal right to have the change reversed. IRS page

CP12. The IRS corrected a mistake, and your refund changed (or you now get one).

What to do: If you agree, nothing to do. If not, contact the IRS by the date on the notice. IRS page

CP49. The IRS used all or part of your refund to pay a tax debt.

What to do: Pay any balance left. A spouse who is not responsible for the debt can claim their share with Form 8379. IRS page

Identity and return verification

Letter 5071C. A return was filed under your Social Security number and the IRS needs to confirm it was you.

What to do: Follow the letter to verify your identity, online if the letter offers it. Have this year’s and last year’s returns and your W-2s and 1099s handy. IRS page

Letter 4883C. The IRS needs to verify your identity before it processes a return filed under your number.

What to do: Call the Taxpayer Protection Program number in the letter. Do not file an identity theft affidavit for this letter. IRS page

Reviews, audits and missing returns

CP05. Your return is being reviewed to verify income, withholding or credits; your refund is on hold.

What to do: If you filed the return, no action is needed; the IRS asks you to allow up to 60 days. It does not mean you made a mistake. IRS page

CP75. An audit of your earned income credit; that part of your refund is on hold.

What to do: Send all the requested documents at once with the response form. Without them, the IRS disallows the credit. IRS page

CP59. The IRS has no record of your prior-year return.

What to do: File the return right away or explain why you did not need to. If you filed it in the last eight weeks, no action is needed. IRS page

Your rights

You have the right to challenge the IRS's position and to appeal most IRS decisions to an independent office, and generally to take your case to court. Bills and reminders (CP501, CP503, CP504) let you ask for a collection appeal; levy notices (CP90, LT11) let you request a Collection Due Process hearing. Deadlines for these are on the notice.

Doing it yourself: Most notices can be answered by mail or the IRS upload tool. Compare the notice line by line with the return it mentions, and reply by the date on the letter.

Stuck? Try the free options first: the IRS Interactive Tax Assistant, your software’s help center and IRS-certified volunteers. See where to get help.

Last resort: our irs letter help is $49. You still file it yourself.

Frequently asked questions

Is this letter really from the IRS?

The IRS normally makes first contact by mail through the U.S. Postal Service. Search the notice number on IRS.gov; if it does not show up or looks suspicious, call the IRS at 800-829-1040. The IRS does not reach out by social media direct message, and it never demands payment by gift card, prepaid debit card or wire transfer.

Do I have to respond?

Only if the notice asks for information, shows a balance due, or you disagree with it. If you agree and it asks for nothing, no reply is needed. If a response is requested, reply by the date on the notice; that also protects your appeal rights.

Where is the notice number?

In the right corner of the letter: CP followed by a number for notices, or LTR / Letter followed by a number for letters.

I cannot pay the full amount. What now?

Pay what you can by the due date to reduce interest and penalties, and ask about a payment plan. Ignoring a bill leads to reminders, then a notice of intent to levy.

Should I file an amended return to answer a CP2000?

No. If you agree with the proposed changes, follow the instructions on the notice; you do not need an amended return. If you disagree, send the response form with your documents.

Where can I get free help?

The Taxpayer Advocate Service, an independent office within the IRS, may help for free if you are facing hardship or the problem is not being resolved. Low Income Taxpayer Clinics also help eligible taxpayers.