Internal Revenue Service IRS.gov
Skip To Main Content Skip Past Header Home  |  Accessibility  |  Tax Stats  |  About IRS  |  Careers  |  FOIA  |  The Newsroom  |  Site Map  |  Español  |  Help

Skip to Main Content


 Advanced Search



 Tips for successful searching



Home > Individuals

Information for
Employees
Farmers
International Taxpayers
Military
Parents
Self-Employed
Seniors & Retirees
Students


Related Topics
Abusive Tax Shelters
Tax-Exempt Bonds
More Topics . .



Resources
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File


 

Understanding Your IRS Notice

 

Do you need to see what an IRS notice says, but don't have it in front of you? If you know the notice number, you can look up its purpose, basic message, possible enclosures, and other useful details. And if you have the tear-off stub from the last page, you can use the information printed on it to see some of the variable content included in that notice.

How To Identify Your Notice
The notice number prints on the top of the first page of all our notices and on the lower left-hand side of the tear-off stub included with most of them. That number identifies the message we deliver in every notice. While the contents may vary somewhat, every notice with the same number has the same basic purpose.

Understanding Your Notice

CP Number Notice Title
CP 12 Math Error - Overpayment of $1 or more
CP 14 Balance Due, No Math Error
CP 49 Overpaid Tax Applied to Other Taxes You Owe
CP 90
CP 297

Final Notice - Notice of Intent to Levy
and Notice of Your Right to a Hearing

CP 91
CP 298
Final Notice Before Levy on Social Security Benefits
CP 161 No Math Error, Balance Due
CP 501 Reminder Notice - Balance Due
CP 504 Urgent Notice - Balance Due
CP 523 Notice of Default on Installment Agreement
CP 2000 Notice of Proposed Adjustment for Underpayment/Overpayment

What If My Notice Isn't Listed
You'll find useful information here about many of the notices we send, including the purpose of the notice, the reason we send it, and a list of enclosures we might include with it. There's also sample content for each. Since parts of our notices vary depending on account conditions, the samples may not exactly match the notices we mail. The basic message, though, will be the same.

  • Individual Filer Notices
    Notices we send about Form 1040, 1040A, or 1040EZ, or any schedules, forms, or attachments included with it are Individual Filer Notice.
  • Business Filer Notices
    Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are Business Filer Notices.

What To Do When You Disagree
If your notice is listed above, follow the link for advice on handling disagreements with the notice. In general though, you need to contact IRS at the contact number provided on the notice to explain why you disagree. If that doesn't result in your satisfaction, the Taxpayer Advocate may be able to assist.

Comments and Suggestions
Your comments and suggestions are of great value to us and are much appreciated. If your comment is about a particular notice please identify it by CP number.