IRS Letter: Complete List of Letters and Notices

Tip: after you find your letter from this list, you can save time by visiting our complete list of IRS phone numbers to find the correct IRS department for your notice or letter.

If you have general questions about your notice or letter you can read this guide on how to reach a human on the phone about your letter.

Name	Description
Letter 6416-A	Letters 6416 and 6416-A estimate Child Tax Credit (CTC) amounts for tax year 2021 and tell taxpayers they may be eligible to receive advance CTC payments.
Letter 12C	We are sending you Letter 12C because we need more information from you to complete the processing of your individual income tax return.
Letter 4281C	This letter is sent to individuals whose personal information may have been compromised due to an IRS data loss, theft, or unauthorized disclosure.
Letter 227	The various Letters 227 are acknowledgement letters sent to close an Employer Shared Responsibility Payment (ESRP) inquiry or provide the next steps to the Applicable Large Employer (ALE).
Letter 226-J	Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
2802C Letter	If you received an IRS 2802C letter, you need to correct your W-4. Make the correction to avoid receiving a lock-in letter that will result in higher withholding.
Letter 2800C	If you received an IRS 2800C letter, your employee may not be withholding enough tax. The IRS will send you a lock-in letter to increase the withholding rate.
CP120B Notice	You are no longer recognized as a tax-exempt subordinate in a group ruling letter.
Letter 5193	Letter 5193 is sent only to employers to request verification of wages and withholding.
Letter 6018-B	This letter is part of our ongoing effort to protect your tax account information.
Letter 5447C	If you received a letter 5447c, contact us so we can verify your identity and process your return.
5071C or 6331C	Letter 5071C or 6331C tells you that we need to verify your identity to process a federal income tax return filed with your name and taxpayer identification number.
Letter 5747C	We received your federal income tax return, but we need more information to verify your identity in order to process your tax return accurately.
Letter 4310C	Someone may have attempted to impersonate you by using your name and Social Security number (SSN).
Letter 4617C	This letter explains what’s missing or incomplete on Forms 8038-TC, 8038-B, or 8703 which may delay processing of your form.
5972C Letter	If you received a 5972C Letter, it’s because we’re trying to collect unpaid taxes from you and/or our files show we’re missing tax returns from you.
Letter 4800C	We are proposing a change to your tax return.
Letter 6475	Letter 6475 helps EIP recipients determine if they’re eligible to claim the Recovery Rebate Credit on their 2021 tax year returns.
Letter 6167C	Letter 6167C tells you we need to verify your identity to process a federal income tax return filed with your name and taxpayer identification number.
Letter 6115C	The income your reported on your tax return doesn’t match the income that your employer reported to the IRS.
4883C or 6330C	Letter 4883C or 6330C tells you to call us so we can verify your identity and process your federal income tax return.
Letter 4464C	Verifying your income and income tax withholding
Letter 6255C	Advising that we'll be contacting a third-party to verify income and federal withholding.
Letter 6436C	This letter explains what’s missing or incomplete on Form 8038-CP which may delay processing of your return.
Letter 6419	To help taxpayers reconcile and receive 2021 CTC, the IRS is sending Letter 6419, Advance Child Tax Credit Reconciliation from late December 2021 through January 2022.
Letter 6539C	Information provided on your Form 8038-CP is inconsistent with information provided on previous returns. We need to verify certain information in order to process the return.
Letter 1058	An LT11 Notice was issued because we haven’t received any payment from you for your overdue taxes. This letter is to advise you of our intent to seize your property or rights to property. You must contact us immediately.
Letter 3219B	This Statutory Notice of Deficiency notifies you of our intent to assess a tax deficiency and of your right to petition the U.S. Tax Court to dispute the proposed adjustments. We made these adjustments because we received information from third parties that doesn’t match the information you reported on your return.
Letter 2030	We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers.
Letter 2531	Letter 2531 provides information reported on your tax return doesn’t match information reported to us from third parties.
Letter 6534	Specific individuals may be eligible to get help paying for health insurance by signing up through HealthCare.gov.
Letter 6550	Our records show you may qualify for one or more of the credits below expanded by the American Rescue Plan Act for 2021.
566-T Letter	We’re auditing your federal income tax return and need you to provide additional information to support items that were claimed on your return.
Letter 5938	Letter 5938 explains that we don't have a record of your tax returns and are requesting them to be filed.
Letter 6470	This letter provides information about taxpayers appeal rights regarding a change made to the amount of the Recovery Rebate Credit on their 2020 tax return.
Letter 6469	This letter provides information about taxpayers appeal rights regarding a change made to the amount of the Recovery Rebate Credit on their 2020 tax return.
Letter 6468	This letter provides information about taxpayers appeal rights regarding a change made to the amount of the Recovery Rebate Credit on their 2020 tax return.
Letter 6018	A random review of current third-party authorizations. This letter is one of the ways to verify your authorization of third-party access.
5263C, 6042C, or 6217C	We are addressing, or need more information about, your business, estate, or trust entity. This is needed to verify information reported on your Form SS-4, Application for Employer Identification Number (EIN).
Letter 6305	The IRS has reversed the certification of your tax debt as seriously delinquent, and notified the State Department of that reversal. You do not need to respond to this notice.
Letter 2801C , 2800	You received a 2801C Letter because we determined that you're not entitled to claim exempt status or more than a specified number of withholding allowances.
Letter 6417	Letter 6417 explains the amount of advance Child Tax Credit payments a taxpayer will receive starting in July 2021.
Letter 6312	We couldn’t process your Form 7200, Advance Payment of Employer Credits Due to COVID-19, due to missing or incorrect information, or we corrected a computation error on your Form 7200.
CP278 Notice	We denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn’t send the form timely. We’re returning your Form 8832 in a separate letter.
LT18 Notice	We have not received a response from you to our previous requests for overdue tax returns.
LT39 Notice	We’re required by law to remind you in writing about your overdue tax.
LT33 Notice	We received your payment; however, there’s still an outstanding balance.
LT26 Notice	We previously contacted you to file your federal tax returns, but we didn’t receive a response. You must file your tax returns immediately.
LT14 Notice	We show you have past due taxes and we’ve been unable to reach you. Call us immediately.
LT75 Notice	Your federal tax is unpaid. We asked you to pay the tax, but haven’t received your payment. We issued a notice of levy to collect your unpaid taxes.
LT73 Notice	Your federal employment tax is still not paid. We issued a notice levy to collect your unpaid taxes.
Tax Credit	Information about completing Form 8962, Premium Tax Credit, to reconcile advance payments to your individual tax return.
LT24 Notice	We received your payment proposal to pay the tax you owe; however, we need more information about your financial situation.
LT40 Notice	We’re trying to collect unpaid taxes from you. In order to do so, we may contact others to get or verify your contact information.
LT41 Notice	We’re trying to collect unfiled returns from you. In order to do so, we may contact others to get or verify your contact information.
CP53C Notice	We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.
LT19 Notice	We are trying to collect unpaid balances on your account.
CP2005 Notice	We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.
CP250C Notice	This notice informs you that your annual federal employment tax filing requirement has changed.
CP142 Notice	We sent you this notice because you filed your information returns late.
CP209 Notice	CP 209 generates when two employer identification numbers (EINs) are consolidated in our records.
CP53B Notice	We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.
CP53A Notice	This notice tells you we tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.
CP120 Notice	You filed a tax-exempt return, but our records don't show you are tax-exempt.
CP261 Notice	CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.
CP94 Notice	This notice is to inform you that a restitution-based assessment was made under Internal Revenue Code (IRC) Section 6201(a)(4), in accordance with the court’s restitution order. The amount due is based on the amount of restitution you were ordered to pay, which may include penalties and interest as ordered by the court.
CP539 Notice	CP539 notice tells taxpayers they are subject to backup withholding due to unreported or unpaid interest or dividend income.
LT27 Notice	We still haven’t received your Online Payment Agreement (OPA).
CP54E Notice	Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.
CP267A Notice	You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.
CP54Q Notice	Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA). We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.
CP248 Notice	We issue this notice when you didn’t make a Federal Tax Deposit (FTD) through an approved electronic method such as the Electronic Federal Tax Payment System (EFTPS).
CP40 Notice	If you received an IRS CP40 Notice, the IRS has assigned your tax account to a private collection agency.
CP54B Notice	Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.
CP54G Notice	Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.
CP140 Notice	We are notifying you that we’ve assigned your tax account to a private collection agency for collection.
CP09 Notice	You may be eligible for the Earned Income Credit, but didn't claim it on your tax return.
CP01H Notice	We issue a CP01H notice when the IRS receives a tax return that contains a Social Security number (SSN) for an account that we locked because our records indicate the TIN belongs to an individual who died prior to the tax year of the return submitted. The IRS locked your account because the Social Security Administration informed us that the social security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who died prior to the tax year of the return submitted for processing.
CP162 Notice	We charged you a penalty because your partnership or S corporation return was either late or incomplete, or you didn’t file it electronically, as required.
CP04 Notice	Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.
CP27 Notice	We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.
CP08 Notice	CP08 says you may qualify for the Additional Child Tax Credit and be entitled to some additional money.
CP3219N Notice	You received a CP3219N Notice to inform you that we didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.
CP2501 Notice	You need to contact us. We've received information not reported on your tax return.
CP162A Notice	We charged you a penalty because your partnership or S corporation return was either late or incomplete, or you didn’t file it electronically, as required.
CP120A Notice	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).
CP162B Notice	We charged you a penalty because your partnership or S corporation return was either late or incomplete, or you didn’t file it electronically, as required.
CP2000 Notice	Learn what a CP2000 notice is and what to do. Get answers to commonly asked questions.
CP14IA Notice	The CP14IA notice tells you that you owe the IRS money on one of your tax accounts and you recently received correspondence from us about your payment plan.
P3219A Notice	IRS has information that is different from what you reported on your tax return. IRS CP3219A Notice explains how we calculated your tax. You may challenge this in U.S. Tax Court.
LT17 Notice	You owe taxes. Notice LT17 explains how to pay them, financial hardships and your appeal rights.
LT16 Notice	If you received a simple LT16 notice, it’s because we’re trying to collect unpaid taxes from you and/or our files show we’re missing tax returns from you.
LT16 Notice	An LT11 Notice was issued because we haven’t received any payment from you for your overdue taxes. This letter is to advise you of our intent to seize your property or rights to property. You must contact us immediately.
LT24 Notice	We received your payment proposal to pay the tax you owe; however, we need more information about your financial situation.