IRS NOTICE REFERENCE
Understanding Your Letter 2030
We're proposing changes to income, deductions and payments reported on your Form 1120, U.S. Corporation Income Tax Return PDF , or Form 1041, U.S. Income Tax Return for Estates and Trusts PDF . We compared your informati…
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 2030
- Category
- Underreporter / income matching
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §6201; §6212 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We're proposing changes to income, deductions and payments reported on your Form 1120, U.S. Corporation Income Tax Return PDF , or Form 1041, U.S. Income Tax Return for Estates and Trusts PDF . We compared your information with items reported to us by banks, businesses and other payers.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Compare the information in the two columns - "Shown on return" and "As corrected by IRS". Did you receive the income? If you received the income, did you report it on your tax return? IRS employees search the tax return to locate all income, but they may be unable to determine the source if some items are combined. If you didn't report the income on your tax return, you don't need to file an amended return to report it. Check the box on the response Form 15113, Request Verification for Unreported Income, Deductions, Payments, and/or Credits on BMF Income Tax Returns Matched to Payer Information Documents, indicating that you agree with all the changes, sign and date the form and return it with your check or money order made payable to the United States Treasury. If you agree with the increase, but you can't pay the entire balance due, you may be able to request a payment plan. If you didn't report the income for another reason, send us an explanation. If you don't agree with the increase, check the box on the response Form 15113 indicating you don’t agree with some or all of the changes and return it with a signed statement explaining each item of discrepancy. If applicable, attach copies of documents to support the entries on the original return.
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:
- IRM 4.19.3 — 4.19.3 IMF Automated Underreporter Program
- IRM 4.19.2 — 4.19.2 IMF Automated Underreporter (AUR) Control
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-letter-2030
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.
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