Proposed Changes to Your Tax Return
The IRS found income reported by a third party (employer, bank, broker) that does not match what you reported on your return. This is a proposed — not final — change.
Underreported Income Income Discrepancy — Initial Contact
An early-stage notice asking you to review a discrepancy between your return and third-party information before the IRS proposes a formal change.
Underreported Income First Balance Due Notice
You filed a return but did not pay the full amount owed. This is the IRS's first formal demand for payment.
Reminder — Balance Due
A second reminder that you have an unpaid balance. Interest and penalties continue to grow.
Second Reminder — Balance Due
Third contact about your unpaid balance. The IRS is escalating toward enforcement action.
Intent to Levy — State Tax Refund
The IRS intends to seize your state tax refund and may file a federal tax lien. This is the last warning before enforced collection begins.
Final Notice — Intent to Levy and Right to a Hearing
The IRS is about to seize your wages, bank accounts, or other assets. You have 30 days to request a hearing or pay in full.
Final Notice of Intent to Levy
Identical in effect to LT11 — the IRS is about to levy your assets. You have 30 days to respond or lose your appeal rights.
Intent to Terminate Installment Agreement
You missed a payment or violated your installment agreement. The IRS will terminate it and resume full collection unless you act within 30 days.
Audit — Earned Income Tax Credit (EITC) Claim
The IRS is auditing your Earned Income Tax Credit claim and has frozen your refund pending documentation.
Audit / Examination Audit — EITC Claim (Recertification)
Similar to CP75, but issued when you previously had an EITC claim disallowed and are now claiming it again.
Audit / Examination Audit — Proposed Changes (Office or Correspondence)
The IRS has completed an audit and is proposing specific changes to your return. You can agree, disagree, or appeal.
Audit / Examination Statutory Notice of Deficiency (90-Day Letter)
The IRS has formally determined you owe additional tax. You have 90 days to petition the U.S. Tax Court or the assessment becomes final.
Audit / Examination Math Error — Balance Due
The IRS found a math or calculation error on your return that resulted in a balance due.
Math Error — Refund Changed
The IRS corrected a math error on your return and your refund amount has changed (usually increased).
Overpayment Applied to Balance Due
The IRS applied your refund to a past-due tax balance. You may receive a smaller refund or no refund at all.
Refund Cannot Be Issued by Direct Deposit
Your direct deposit refund could not be processed. The IRS will mail you a paper check.
Identity Protection PIN Assigned
The IRS has assigned you an Identity Protection PIN (IP PIN) to protect your account from fraudulent returns.
Identity Verification Identity Verification Required
The IRS needs to verify your identity before processing your return or releasing your refund.
Identity Verification Identity Verification — Phone Required
Similar to CP5071C, but you must verify your identity by phone rather than online.
Identity Verification Penalty for Failure to File Information Returns
The IRS is assessing a penalty for late or missing information returns (W-2s, 1099s, etc.).
Penalty for Late Partnership or S-Corp Return
Your partnership (Form 1065) or S-corporation (Form 1120-S) return was filed late, triggering a per-partner/per-shareholder monthly penalty.
Balance Due — Business Taxes
Your business has an unpaid balance on its tax account (payroll taxes, corporate taxes, or other business taxes).
Business / Payroll Business Return Not Filed
The IRS has no record of receiving your business tax return for the period shown.
Business / Payroll Return Not Filed — Proposed Assessment
The IRS has no record of your individual return and is proposing to assess tax based on third-party information — with no deductions.
Passport Certification — Seriously Delinquent Tax Debt
Your tax debt exceeds $62,000 and the IRS has certified it to the State Department, which can revoke or deny your passport.
Amended Return Processed — Refund Due
The IRS processed your amended return (Form 1040-X) and you are due a refund.
Amended Return Processed — Balance Due
The IRS processed your amended return and you now owe additional tax.
Audit — Estate or Gift Tax Return
The IRS is examining your estate tax (Form 706) or gift tax (Form 709) return.
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