IRS NOTICE REFERENCE
Understanding your CP590 notice
This notice is sent to you when you incorrectly claimed one or more of the following on your client’s returns: Earned Income Tax Credit (EITC) American Opportunity Tax Credit (AOTC) Child Tax Credit (CTC) / Additional Ch…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP590
- Category
- Penalty
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6651; §6662; §6751 (Internal Revenue Code sections)
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This notice is sent to you when you incorrectly claimed one or more of the following on your client’s returns: Earned Income Tax Credit (EITC) American Opportunity Tax Credit (AOTC) Child Tax Credit (CTC) / Additional Child Tax Credit (ACTC) / Credit for Other Dependents (ODC) Head of Household (HOH) filing status
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Follow your due diligence requirements so you and your clients can avoid penalties and other unwanted actions.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp590-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)