IRS notice decoder
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Decoder · IRS notice or letter
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40 notice codes indexed · primary-source verified
Information here is general and educational, not tax advice. The IRS is the only authority that can resolve your notice. For complex cases (CDP rights, 90-day Tax Court window, levy intent), verify with a licensed CPA, EA, or tax attorney before acting.
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Don't know your code? Search or filter the catalog by what the IRS is doing — collection, examination, underreporter, identity verification, math-error correction, refund offset.
Category
Urgency
40 notices indexed · IRS.gov primary-source verified
Collection / payment due
14 codesFirst IRS bill telling you a balance is owed for a specific tax year. The notice states the amount due and a payment-due date printed at…
First reminder that a balance is still owed after a previous balance-due notice went unanswered.
Second reminder that a balance is still owed and prior notices have gone unanswered.
Notice of intent to levy: if the balance is not paid immediately, the IRS may seize state tax refunds and pursue further levy action…
Final Notice of Intent to Levy and notification of your right to a Collection Due Process (CDP) hearing. The IRS may seize wages, bank…
Notice of intent to levy assets and notification of the right to a Collection Due Process (CDP) hearing.
Confirmation that requested or system-initiated changes were made to your return and a balance is now due as a result.
Annual reminder that an unpaid balance still exists on a tax account and that interest and penalties continue to accrue. Also addresses…
Notice of intent to levy assets for unpaid taxes, with notification of the right to a Collection Due Process (CDP) hearing.
Notice that the IRS has already levied assets for unpaid taxes, with notification of your right to a Collection Due Process (CDP) hearing.
Notice that assets have been levied for unpaid federal taxes, with notification of your right to a Collection Due Process hearing.
Notice of intent to levy up to 15% of Social Security benefits for unpaid taxes, with notification of the right to a Collection Due…
Notification that the IRS has certified your seriously delinquent federal tax debt to the U.S. Department of State under IRC §7345,…
Notice of intent to terminate an installment agreement and seize assets due to default on the agreement.
Underreporter (CP2000 family)
4 codesAutomated underreporter (AUR) notice proposing changes to a tax return based on a mismatch between income or payment information…
Initial automated underreporter contact telling you that third-party income or payment data does not match what was reported on your…
Statutory Notice of Deficiency issued by the Automated Underreporter unit. The IRS proposes a tax deficiency based on a mismatch between…
Statutory Notice of Deficiency issued when the IRS has no return on file and has assessed tax based on third-party income reports.
Examination / audit
4 codesThe IRS is verifying income, expenses, and credits on your return before issuing a refund. The return has been selected for additional…
Notification that the IRS plans to contact third parties (banks, employers, neighbors) about your tax liability.
Audit notice for refundable credits (typically the Earned Income Credit, Additional Child Tax Credit, or Recovery Rebate Credit). The…
Notification that one or more refundable credits (EITC, AOTC, CTC, ACTC, ODC) were disallowed in a prior audit. Future claims of these…
Math-error correction
3 codesThe IRS corrected one or more math or processing errors on your return, and the change resulted in a balance due.
The IRS corrected one or more mistakes on your return, resulting in either a new refund or a change to the originally claimed refund amount.
The IRS adjusted your return because estimated-tax payments reported on the return did not match estimated payments posted to your…
Identity verification
3 codesIdentity-verification request: a Form 1040-series return was filed under your SSN or ITIN, and the IRS needs identity verification…
Identity verification by phone: the IRS needs you to call the Taxpayer Protection Program hotline to verify identity for a return filed…
In-person identity verification: the IRS requires you to schedule an appointment at a Taxpayer Assistance Center to verify identity for…
Filing compliance
6 codesNotification that the IRS has no record of a prior-year personal tax return that you were required to file.
The IRS is holding your current refund because one or more prior-year returns are missing and may produce a tax liability.
Notification that a civil penalty has been assessed against you.
Notification to an applicable large employer that the IRS has charged an Employer Shared Responsibility Payment (ESRP) under the…
Notification to a business that the IRS has no record of a required business return for the period shown.
Request for additional information needed to process a pending ITIN application (Form W-7).
Refund applied / offset
1 codeInformational
5 codesReconciliation document for taxpayers who received advance Child Tax Credit payments in 2021. Provides totals needed to complete…
Notification that the IRS could not apply your overpayment to next year's estimated taxes as requested.
Notification that your tax-return filing requirements may have changed and you may no longer need to pay Alternative Minimum Tax.
Reminder that an installment-agreement payment is due.
Notification that the IRS has issued an Individual Taxpayer Identification Number (ITIN) for use on federal tax returns.