Plain-English explainers and 393-notice statutory lookup

We verified your identity theft claim. We placed an indicator on your tax account and will monitor it to help prevent future fraud.

This notice tells you about the identity protection personal identification number (IP PIN) we sent you. Each year, we issue CP01A notices that have a unique 6-digit IP PIN with instructions on how to use it. Recipients of Notice CP01A don't need to file a Form 14039, Identity Theft Affidavit PDF , unless you as a recipient experience an identity theft incident after you received a notice CP01A.

We verified your identity theft claim and found no tax-related fraudulent activity. We placed an identity theft indicator on your tax account and will monitor it to help prevent future fraud.

Someone may have used your Social Security number (SSN) to get employment. We placed an identity theft indicator on your tax account and will monitor activity on your account to prevent future fraud.

We locked your account to prevent identity theft and will not process your tax return because we received information that your Social Security number (SSN) or your spouse’s SSN (if filing a joint return) belongs to someone who died prior to the tax year of the return.

We received your identity theft claim. We'll send any refund you may be due after we finish working on your claim.

We unlocked your tax account as you requested.

You may not be entitled to some or all of the Earned Income Tax Credit (EITC) you claimed on your tax return, and you may need to amend your return.

You claimed the American Opportunity Tax Credit (AOTC) on the Form 8863, Education Credits, you filed with your Form 1040 tax return. Our records show you already claimed this credit for four tax years for the same student. The credit is available for only four tax years per student. This notice has been sent to inform you of this discrepancy and to help you verify if you claimed this credit correctly.

Your tax return shows that you or your spouse served in a combat zone, a qualified contingency operation, or were in a hazardous duty station during the tax year shown on your notice. As a result, you may be eligible for tax deferment.

We need more time to verify your income, income tax withholding, tax credits and/or business income. Please allow up to 60 days before reaching out.

We need more supporting documentation to verify your income and federal tax withholding before we can issue your refund.

We issue a CP05B notice when the IRS receives a tax return that shows a refund is present, but the income shown on the return does not match the income reported by third party documentations like Forms W-2, W-2G, or 1099. We’re holding your refund until we receive the information requested from you to determine your reported income is correct. If the information supports your return, we’ll release your refund. If the information doesn’t support your return or if we don’t receive a response, we’ll disallow all or part of your refund or notify you if you owe.

We’re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) you claimed. If you received CP06, we’re holding all or part of your refund until the audit is completed.

We received your tax return and are holding your refund until we review the tax treaty benefits you claimed and/or the deductions you claimed on Schedule A, Itemized Deductions.

This notice says you may be eligible for the Additional Child Tax Credit and entitled to a refund.

We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven't received your tax return.

We received payments or other credits for the tax return shown on your notice, but we haven’t received your tax return for that year. The period for claiming a refund or credit for that tax year may expire soon.

You may be eligible for the Earned Income Credit but didn't claim it on your tax return.

We corrected one or more mistakes on your tax return. These changes affected the estimated tax payment you wanted applied to your taxes for next year.

We made changes to your return because we believe there's a miscalculation. You owe money on your taxes as a result of these changes.

We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.

We made changes to your tax return because we found a miscalculation. Your balance due changed as a result.

We made changes to your excise tax return because we found a miscalculation. You now have a balance due.

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due.

We believe you have miscalculations on your return. The changes we made resulted in a balance due.

We made changes to your tax return because we found a miscalculation. As a result of these changes, your balance due also changed.

We received a payment from you, but we couldn’t determine the correct form or tax year to apply it to.

We corrected one or more mistakes on your tax return. As a result, the amount you owe has changed.

We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

We made changes to your railroad retirement tax return because we believe there was a miscalculation. You now have an overpayment on your account.

We made changes to your excise tax return because we believe there was a miscalculation. You now have an overpayment on your account.

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have an overpayment on your account.

We believe you have miscalculations on your return. The changes we made resulted in a refund.

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons , because we found a miscalculation. As a result of these changes, you have an overpayment on your account.

We corrected one or more mistakes on your tax return. As a result, you are now either due a refund or your original refund amount has changed.

You filed a tax-exempt return, but our records don't show you are tax-exempt.

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).

You are no longer recognized as a tax-exempt subordinate in a group exemption letter.

We made changes to your railroad retirement tax return because we believe there was a miscalculation. You now have a balance due of less than $1.

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1.

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due of less than $1.

We believe you have miscalculations on your return, and we changed it.

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. Our changes don’t affect the amount of tax you owed.

You have a remaining balance due on a tax period after an overpayment (offset-in) was applied to your account.

We found a miscalculation and changed your return to correct this error. You're now due a refund.

We corrected one or more mistakes on your tax return. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.

We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, you don't owe us any money, nor are you due a refund.

We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, you don't owe us any money, nor are you due a refund.

We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, you owe an additional amount.

We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, there's an overpayment on your account.

This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the notice.

You received this notice because a discrepancy exists between the amounts of federal tax deposits credited to your account from the amount reported on your tax return. Therefore, you're due a refund.

Your deposit requirements for your Form 941, Employer's Quarterly Federal Tax Return, filings for next year may be different from your requirements for last year. We base your deposit requirement on the total tax you reported on your Forms 941 for the four previous consecutive quarterly periods (the lookback period).

Your deposit requirements for your Form 941, Employer's Quarterly Federal Tax Return, filings for next year may be different from your requirements from last year. We base your deposit requirement on the total tax you reported on your Form 944, Employer's Annual Federal Tax Return, last year.

This notice explains to you what your new Federal Tax Deposit (FTD) schedule is for next year’s Form 943, Employer's Annual Federal Tax Return for Agricultural Employees , based on your tax from last year’s Form 943.

Next year, the deposit requirements for your Form CT-1, Employer's Annual Railroad Retirement Tax Return , are changing based on your tax from last year’s Form CT-1. CP137A shows what your new deposit requirements will be.

Next year, you may have different deposit requirements for your Form 945, Annual Return of Withheld Federal Income Tax , based on your Form 945 tax from last year. CP137B shows your deposit requirements for next year.

We sent you this notice because you owe money on unpaid taxes.

We assigned your overdue tax account to a private collection agency.

You didn't file your return by the due date.

We removed the penalty charged on your account.

You filed your information return, Form 8038 , 8038-G or 8038-GC , late and we need more information from you.

We couldn’t credit the full amount you requested to the tax period shown on your notice.

We previously notified you that we couldn't apply the full amount you requested to your estimated taxes. This notice advises you that we applied an additional part of that amount to your estimated tax.

We changed your mailing address because we received an employment tax return or Form 8822-B, Change of Address or Responsible Party – Business, with a different address than the one we have on file. We send CPs 148 to both the employer’s former (148B) and new (148A) addresses to confirm the address change.

We changed your mailing address because we received an employment tax return or Form 8822-B, Change of Address or Responsible Party – Business, with a different address than the one we have on file. We send CPs 148 to both the employer’s former (148B) and new (148A) addresses to confirm the address change.

You received this notice because you owe the IRS money on your recently filed tax return. Your address of record is in a federally declared disaster area and your due date to pay has been postponed. The CP14C cover sheet provides the postponed payment due date to when the disaster declaration expires. Beginning on page 3, your CP14 notice is enclosed that gives a detailed explanation of the outstanding balance.

We sent the CP14D because you filed with a balance due and didn’t pay by the return due date. The notice explains how much you owe and how to pay your balance. To access a digital copy of your CP14D notice, sign into your Online Account to view and download your notice.

We sent the CP14E because you filed with a balance due and didn’t pay by the return due date. The notice explains how much you owe and how to pay your balance. To access a digital copy of your CP14E notice, sign into your Online Account to view and download your notice.

We sent the CP14F because you filed with a balance due and didn’t pay by the return due date. The notice explains how much you owe and how to pay your balance. To access a digital copy of your CP14F notice, sign into your Online Account to view and download your notice.

We sent the CP14G because you filed with a balance due and didn’t pay by the return due date. The notice explains how much you owe and how to pay your balance. To access a digital copy of your CP14G notice, sign into your Online Account to view and download your notice.

You owe a shared responsibility payment (SRP) for the tax year shown on your notice. The SRP amount you owe is not subject to a Notice of Federal Tax Lien filing, a levy on your property, or the failure-to-pay penalty. Under the Tax Cuts and Jobs Act, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018. However, we are still required to collect unpaid SRP amounts for years where you or your dependents did not have minimum essential health coverage. For more information on how to obtain healthcare coverage, visit HealthCare.gov .

We are informing you that you owe taxes and penalties. This happened because you didn't take out the required minimum amount from your individual retirement arrangement (IRA), or you put too much money into a tax-sheltered account.

You received this notice because you owe the IRS money on one of your tax accounts and you recently received correspondence from us about your payment plan.

We sent the CP14J because you filed with a balance due and didn’t pay by the return due date. The notice explains how much you owe and how to pay your balance. To access a digital copy of your CP14J notice, sign into your Online Account to view and download your notice.

We sent you this notice because you owe money on unpaid taxes.

We received your tax-exempt bond form.

We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds. This notice explains why we reduced the credit payment you requested.

We can't provide you with your refund through a direct deposit, so we're sending your refund/credit payment by mail.

A refund check we sent was returned to us. We are reviewing your account to ensure the return and refund are valid.

We applied the sequestration reduction rate to the refundable portion of your credits because the Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985 requires it. We made adjustments using the information you provided.

We’re reviewing your Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, and holding a part of your refund until we complete our review.

We charged you a trust fund recovery penalty (TFRP) for willfully failing to collect, account for, pay over or otherwise evade paying employment or excise taxes.

Your shared responsibility payment (SRP) assessment is due to a recalculation based on changes to your income tax liability. Your examination results are addressed in a separate correspondence.

We corrected one or more mistakes on your tax return. Because you or your spouse owe other tax debts, we applied all or part of your refund to pay off those debts.

This notice reminds you that you still have a balance due and it requires your immediate attention.

You received this notice because you have an unpaid balance due.

We charged you a penalty because you didn't file it your return electronically, as required.

We charged you a penalty because: your partnership or S corporation return was late or, you didn't file your return electronically, as required.

We charged you a penalty because: your partnership or S corporation return was incomplete or, you didn't file  your return electronically, as required.

We charged you a penalty because: your partnership or S corporation return was either late or incomplete, you didn’t file your partnership tracking report, or you didn't file your return electronically, as required.

We charged you a penalty because: your partnership or S corporation return was either late or incomplete, you didn’t file your partnership tracking report, or you didn't file your return electronically, as required.

This notice reminds you that you still have a balance due and it requires your immediate attention.

We sent you this notice because your bank didn't honor your payment. A dishonored check or bad check is a payment that couldn’t clear your bank account because you don’t have enough money to cover the payment. As a result, we charged you a bad check penalty .

We couldn’t withdraw your monthly payment because there wasn’t enough money in your bank account.

We are missing your return.

You received this notice because you still have an unpaid balance on your tax account and it requires your immediate attention.