Notice Number

Notice Name

Description

CP080

Notice CP80

The IRS credited payments and/or other credits to your client's tax account for the tax period shown on your client's notice but has not received a tax return.

CP11

Notice CP80

Your client filed a tax return with the IRS. While processing this return, the IRS found an error in it and made a change. your client owes additional taxes because of these changes. The IRS mailed a CP11 notice to your client to inform them of the taxes now due as a result of the adjustment made.

CP12

Notice CP12

Your client filed a tax return with the IRS. While processing this return, the IRS found an error in it and made a change. As a result of this adjustment, your client is now due a refund or the amount of the refund has changed.

CP14

Notice CP14

The IRS sent your client this notice because your client owes money on unpaid taxes.

CP162

Notice CP162

Your client was required to file an S Corporation (Form 1120-S) or partnership (Form 1065) return. The return was filed late, filed incomplete, or it was not filed electronically, as required. As a result, the IRS is assessing a penalty which remains outstanding.

CP180

Notice CP180

Your client filed a tax return with the IRS. When processing the return, the IRS determined the tax return was missing a schedule or form. The IRS mailed this notice to your client to request the missing schedule or form.

CP181

Notice CP181

Your client filed a tax return with the IRS. When processing the return, the IRS determined the tax return was missing a schedule or form. The IRS mailed this notice to your client to request the missing schedule or form.

CP2000

Notice CP2000

The income or payment information the IRS has on file doesn't match the information your client reported on their tax return. This discrepancy may cause an increase or decrease in your client's tax, or may not change it at all.

CP2501

Notice CP2501

Your client filed a tax return with the IRS. However, the IRS received information from third parties that was not reported on the tax return. Due to this discrepancy, the IRS has sent a CP2501 notice to your client requesting an explanation regarding the discrepancy.

CP297C

Notice CP297C

Your client is a Federal contractor and has an unpaid Federal tax liability. The IRS sent multiple notices requesting payment but your client neglected or refused to pay the tax or respond to the IRS (or never received the notices).

CP501

Notice CP501

Your client has a balance due (money owed to the IRS) on one of their tax accounts.

CP503

Notice CP503

The IRS has not received a response from your client and there is still an unpaid balance on one of their tax accounts.

CP504

Notice CP504

Your client has an unpaid amount due on your client account. If your client does not pay the amount due immediately, the IRS will seize (levy) your client's state income tax refund and apply it to pay the amount they owe.

CP504B

Notice CP504B

Your client has an unpaid amount due on their account. If the amount due is not paid immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount your client owes.

CP523

Notice CP523

Your client filed a tax return with the IRS (or the IRS prepared a return on your client’s behalf) without paying in full all taxes, interest, and penalties owed. your client established an installment agreement with the IRS to cover the amount due but has defaulted on the agreement. The IRS intends to terminate the installment agreement and take collection action if payment is not made (or other appropriate action is not taken) within 30 days of the date of the letter.

CP80

Notice CP80

The IRS credited payments and/or other credits to your client's tax account for the tax period shown on their notice without receiving your client's tax return.

CP90

Notice CP90

Your client is a Federal contractor and has an unpaid Federal tax liability. The IRS sent multiple notices requesting payment but your client neglected or refused to pay the tax or respond to the IRS (or never received the notices).

CP91

Notice CP91

The purpose of the CP91 letter is to notify your client of the IRS’s intent to levy up to 15% of their social security benefits for unpaid taxes. The IRS must generally send a CP91 notice at least 30 days before it can pursue levy action.

CP92

Notice CP92

Your client has an unpaid federal tax liability. The IRS sent multiple notices requesting payment but your client neglected or refused to pay the tax (or never received the notices).

Generic

Generic Notice Template

Generic template that came be used for notices not listed above.

LT11

Letter 1058

This letter notifies your client of their unpaid taxes and that the IRS intends to levy in order to collect the amount owed.

LT2030

Letter 2030

Your client filed a tax return with the IRS. When processing the return, the IRS tried to match the income, deductions, and credits reported by your client on the tax return with the information the IRS has on file (generally reported by 3 rd parties such as financial institutions, businesses, etc) and noticed they don’t match.

LT2531

Letter 2531

Your client filed a tax return with the IRS. When processing the return, the IRS tried to match the income, deductions, and credits reported by your client on the tax return with the information the IRS has on file (generally reported by third parties such as financial institutions, businesses, etc) and noticed they don’t match.

CP160

Reminder of Balance Due

Your client filed a business return which resulted in a balance due. Based upon the financial status of the business, your client was placed into a deferred status regarding the payment of taxes owed. The IRS sent a CP160 as an annual reminder notice of the total unpaid balance on the account.

CP23

Estimated Tax Discrepancy

Your client made estimated tax payments during the year. After your client filed the tax return, the IRS compared the estimated tax payments on record with the payments claimed on the return. There was a variance and the IRS made changes to the return to reflect the amount listed in their records. This change resulted in a balance due and owing. The notice was sent to your client to notify them of the difference, the changes made by the IRS, and that there is now a balance owed.

CP297

Final Notice of Intent to Levy

Your client filed a tax return with the IRS without paying all taxes, interest, and penalties in full. The IRS sent notices requesting payment but your client neglected or refused to pay the tax. The purpose of the 1058 letter is to explain your client’s Collection Due Process appeal rights. It is also meant to warn your client that failure to respond to the notice may result in imminent enforcement including seizure of their property or rights to property or the filing of a Notice of Federal Tax Lien.

CP297A

A Levy Has Been Issued

Your client is a Federal contractor and has an unpaid Federal tax liability. The IRS sent multiple notices requesting payment but has not received payment or response. The purpose of the CP297A notice is to notify your client that the IRS has levied your client’s assets for unpaid taxes.

Letter 4464C

Financial Notice of Intent to Levy

Your client filed a tax return and now it is under review. This is not an audit notice. The review is part of a normal revenue protection program by the IRS. The IRS selects returns for review using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099.

Letter 4987C

Requesting Spouse Preliminary Determination

Your client filed an innocent spouse request as a requesting spouse (RS). This request was seeking relief from joint and several liability or relief from the application of community property laws, also known as innocent spouse relief. The notice 4987-C advises your client that the claim was partially granted.

Letter 4988C

Requesting Spouse Preliminary Determination

Your client filed an innocent spouse request as a requesting spouse (RS) seeking relief from joint liability or relief from community property laws, also known as innocent spouse relief. The notice 4988-C advises your client that the claim was fully disallowed because the requesting spouse did not meet all the qualifications for granting innocent spouse relief.

CP01B

Potential Identity Theft

The IRS is notifying your client that their return will not be processed until the person filing the return has verified his or identity with the IRS. The notice was sent because your client's return was flagged with a potential for identity theft based on IRS models and markers.

CP01H

Identity Theft Lock, We are unable to Process Tax Return

The IRS is notifying your client that a tax return has been submitted by your client containing a primary or secondary social security number which the IRS shows as belonging to a deceased individual. The Social Security Administration has reported to the IRS that this individual died prior to the tax year being submitted. Because of the potential for identity theft, your client's account has been locked.

CP14H

SRP Balance Due

IRS records show that your client has an unpaid shared responsibility payment. This payment is owed when a taxpayer fails to maintain minimum essential health coverage for themselves or their dependents. Taxpayers may be eligible for an exemption from this payment.

CP14I

IRA Balance Due with No Math Error

The IRS is assessing tax on items not reported on the original return, such as:If the full amount due is not paid by the stated date, interest and penalties will accrue. Penalties may be abated in certain circumstances

CP161

Request for Payment

Your client received this notice because the IRS believes your client has an unpaid balance due on a business tax return such as Form 1120 or Form 941. This balance due can consist of tax, interest and/or penalties.

CP21A

Data Processing Adjustment Notice

After filing the tax return, the client sent additional information to the IRS. The additional information resulted in additional tax due. The IRS sent notice CP21A to show the amount due and the due date to avoid additional penalties and interest.

CP21E

Changes Made to Tax Return

When the IRS audited your client, the IRS made changes to the tax return that resulted in a balance due. The notice should include a detail of the changes made. If your client has relevant information the IRS has not yet considered, the client can ask for reconsideration.

CP22A

Changes Made to Tax Return

Your client filed a tax return that contained an error. The client contacted the IRS with updated information. The information caused the tax return to be recalculated and resulted in a balance owed.

CP22E

Changes Made to Tax Return

An Auditor made changes to your client's tax return and sent CP22E to notify they of the changes made and the balance owed.

CP22I

Changes Made to Tax Return

Your client made either an excess contribution to or an early withdrawal from an IRA account. The IRS has calculated the penalty and balance owed for the transaction.

CP3219A

Notice of Deficiency (Individual Taxpayers)

Your client received this notice because the IRS has determined that there is an increase or decrease in income tax for the tax year on the notice. This increase or decrease resulted from information received from 3rd parties, such as employers, banks, mortgage companies, etc.

CP3219B

Statutory Notice of Deficiency (Business Taxpayers)

Your client received this notice because the IRS has determined that there is an increase in income tax for the tax year on the notice. This increase resulted from information received from 3rd parties, such as a payer or bank.

CP3219N

Notice of Deficiency-Failure to File

Your client received this notice because the IRS did not receive their tax return for the tax year shown on the notice. your client may have received one or more notices prior to this requesting that a tax return be filed.

CP39

Overpayment Applied to Balance Due-Secondary SSN

The IRS has offset a refund from a return where your client's spouse or former spouse is listed as the primary taxpayer, and applied it to your client's tax debt. There may still be a balance due.

CP42

Refund Applied to Secondary Social Security Number

The IRS has offset a refund from a return where your client is listed as the primary taxpayer and applied it to the secondary taxpayer's tax debt. There may still be a balance due.

CP49

Overpaid Tax Applied to Other Taxes You Owe

The IRS has offset a refund from your client return to a balance owed from a previous tax year. There may still be a balance due.

CP71

Reminder of Overdue Taxes

The IRS is reminding your client of a balance due on their account, which is in a 'deferred' status. This is a required annual statement showing the balance due.

CP71A

Reminder of Balance Due

The IRS is reminding your client of a balance due on their account, which is in a 'currently not collectible' status. This is a required annual statement showing the balance due.

CP71C

Reminder Notice of Balance Due

The IRS is reminding your client of a balance due on their account. Your client has not previously made arrangements on this balance. This is a required annual statement showing the balance due.

CP71D

Reminder Notice of Balance Due

The IRS is reminding your client of a balance due on their account. Your client has not previously made arrangements on this balance. This is a required annual statement showing the balance due.

CP71H

Shared Responsibility Payment (SRP) Balance Due

The IRS is reminding your client of an unpaid shared responsibility payment on your client's account. This payment is owed when a taxpayer fails to maintain minimum essential health coverage for themselves or their dependents. your client has not previously made arrangements on this balance. This is a required annual statement showing the balance due.

Letter 3573

Income Tax Examination

Your client is receiving this notice because the IRS will be auditing their tax return. This notice gives the time and place of the examination.

Letter 5035

IRDM Informational

Your client received this notice because the IRS believes that gross receipts may be under reported. For your client's type of business, the IRS expects a higher percentage of gross receipts from cash. With this notice, the IRS is asking your client to verify the 1099-K information that was reported to the IRS by credit card merchants and/or third party networks.

Letter 5036

IRDM Amended Return

Your client received this notice because the IRS believes that gross receipts may be under reported. For your client's type of business, the IRS expects a higher percentage of gross receipts from cash and checks. With this notice, the IRS is asking your client to verify the 1099-K information that was reported to the IRS by credit card merchants and/or third party networks.

Letter 5039

IRDM Worksheet Initial Contact

Your client received this notice because the IRS believes that gross receipts may be under reported. For your client's type of business, the IRS expects a higher percentage of gross receipts from cash and checks. With this notice, the IRS is asking your client to verify the 1099-K information that was reported to the IRS by credit card merchants and/or third party networks.

CP09

EIC Entitlement (Dependent Children)

Your client received this notice because they may qualify for the Earned Income Credit due to having dependent children, but did not claim it on their tax return. The Earned income Credit may result in a refund for your client.

CP102

Math Error, Balance Due

The IRS is adjusting your client's return due to a miscalculation. After these adjustments, there is a balance due. This letter is specific to employer tax returns (Forms 941, 941-SS, 943, & 945).

CP10A

EIC Math Error

Your client received this notice because the IRS found a miscalculation involving their Earned Income Credit. This miscalculation affected the amount of your client's refund which was applied to estimated taxes for next year.

CP11A

EIC Miscalculation, Balance Due

Your client received this notice because the IRS found a miscalculation involving their Earned Income Credit. This miscalculation resulted in an additional tax balance due.

CP12A

EIC Overpayment

Your client received this notice because the IRS found a math error involving their Earned Income Credit. This error resulted in a refund or a larger refund amount.

CP152

Tax Exempt bond Acknowledgement

Your client filed a Form 8038 series return for tax exempt bonds. The IRS sent this notice to acknowledge its receipt.

CP19

Unallowable items Notice

The IRS has disallowed deduction(s) and/or credit(s) on your client's return, which results in a balance due. If the full amount due is not paid by the stated date, additional interest and penalties will accrue. Penalties may be abated in certain circumstances.

CP20

Audit/Unallowable Items Notice

The IRS has disallowed deduction(s) and/or credit(s) on the taxpayer’s return and reduced the taxpayer’s refund.

CP2100

Missing and/or Incorrect Payee Names/TINs

Your client filed more than 50 forms 1099 with an invalid or missing taxpayer identification number (TIN).

CP2100A

Missing and/or Incorrect Payee Names/TINs

Your client filed less than 50 forms 1099 with an invalid or missing taxpayer identification number (TIN).

CP259G

Request for Information about Form 1120-POL (1st notice)

Your client received this notice because their political or exempt organization has a filing requirement for the tax year shown. The IRS did not receive form 1120-POL, U.S. Tax Return for Certain Political Organizations, for the year specified from your client. This notice is sent as a first request for your client to file the required return.

CP27

Potential Earned Income Credit (Taxpayer)

Your client received this notice because although her or she does not have qualifying children, they may qualify for the Earned Income Credit based on age and income.

CP298

Final Notice of Intent to Levy

The IRS sent this as the final notice prior to filing a levy against 15% of your client's Social Security benefits. This notice is sent when your client has unpaid employment taxes under either their Social Security number (prior to 1/1/2009) or business entity's employer identification number (after 1/1/2009), depending on the year with unpaid taxes.

CP54B

Different Name/ID on Tax Return

This notice alerts your client that the refund is being withheld until the issue is resolved. The primary SSN listed on the return does not match the information the IRS received from the Social Security Administration.

CP54E

Different Name/ID on Tax Return

Your client sent an estimated tax payment (ETP) to the IRS. The identifying information does not match the information the IRS received from the Social Security Administration.

CP54G

Different Name/ID on Tax Return

Your client filed a tax return that resulted in a zero balance or a balance owed. The primary SSN listed on the return does not match the information the IRS received from the Social Security Administration.

CP54Q

Different Name/ID on Tax Return

This notice is sent after one year passes with no response to the Notice CP54B sent to your client.

CP58

Notice of Spouse's Missing Social Security Number

Your client filed a tax return as either Married Filing Jointly or Married Filing Separate. The spouse's social security number is missing, illegible or invalid. CP58 was sent to notify your client of the problem and how to resolve it.

CP87B

Someone Else Has Claimed an Exemption For You

Your client claimed their own exemption on a Form 1040. Someone else has filed a return claiming your client as a dependent.

CP87C

Duplicate Dependent Filed Return

Your client filed a tax return claiming the exemption for a dependent who claimed their own exemption on their own return.

CP87D

Duplicate Dependent Filed a Joint Return

A dependent your client claimed as an exemption on their tax return has filed a joint return with their spouse claiming their own exemption.

Form 14420

Verification of Reported Income

Form 14420 was sent to your client to request verification of income that was reported to the IRS. This Form is sent along with Letter 5039 to inform your client that gross receipts may be under reported. For your client's type of business, the IRS expects a higher percentage of gross receipts from cash and checks. Form 14420 will explain to the IRS why card payments may be higher than expected.

Letter 105C

Notice of Claim Disallowance

Your client received this notice because the IRS is refusing their claim. This notice is a full denial that occurs for many different reasons. The most common reasons are:

Letter 106C

Notice of Partial Claim Disallowance

Your client received this notice because the IRS is partially disallowing their claim. This notice is a partial denial that occurs for many reasons, including:

Letter 131C

Information Insufficient or Incomplete for Processing Inquiry

Your client received this notice because the IRS has received information from your client which is insufficient or incomplete. This information was originally requested by the IRS, but the information they received was not sufficient. This notice requests that your client submit additional information and/or documentation.

Letter 1363

Notification of Partial Claim Disallowance

Your client is receiving this notice because an IRS Appeals Officer has disallowed part of your client's claim for credit or refund. It is issued after your client appealed an IRS decision.

Letter 1364

Notification of Full Claim Disallowance

Your client is receiving this notice because an IRS Appeals Officer has fully disallowed all of your client's claim for credit or refund. It is issued after your client appealed an IRS decision.

Letter 2625C

Request for Additional Information

Your client was sent this notice to clarify W-2 or 1099 income for an employee/payee. This employee/payee is being examined by the IRS, and the IRS is in the process of gathering all records of income earned by the individual.

Letter 2626C

Request for Additional Information

Letter 2626C is a follow-up letter used throughout under reporter case processing. It can be issued for several different reasons:

Letter 3727

EIC Denial

Your client received this notice because the IRS has determined that the Earned Income Credit will not be allowed.

Letter 4883C

Integrity and Verification (Potential Identity Theft)

Your client received this notice because the IRS needs additional information to verify their identity before they can continue to process the tax return. During processing, the IRS determined that the return had a potential for identity theft. The return will not be processed further until the person who filed the return validates their identity.

Letter 565

Acknowledge and Request Additional Information

Your client was sent this notice to acknowledge receipt of documents and request additional information.

Letter 569

Disallowance for Claim of Refund or Credit

Your client received this notice after an IRS examination. The notice alerts them that a request for refund is being partially or fully denied. The reason for the denial is explained in the notice or in the enclosed examination report.

Letter 99C

Notice of Employment Tax Problem

Your client received Letter 99C because there is a discrepancy between amounts reported on their employment tax returns and amounts reported on information returns.

LP61

Additional Information Required

Your client is receiving this notice because they have an employee with a federal tax matter. The IRS sent this notice to your client to request the information listed on the response form for the individual named on the notice.

Letter 3338C

Audit Reconsideration Acknowledgment Letter

The IRS is requesting additional information regarding a request to reconsider an adjustment made to the your client's return(s).

Letter 3457

Notice of Beginning of Partnership Audit

The IRS is notifying the taxpayer that a partnership return for which the taxpayer is a partner is being audited.

Letter 3540A

Proposal to Add Alimony Income, Request for Additional Info

Your client filed a tax return that did not include alimony income. Another taxpayer claimed the alimony deduction on their tax return and reported your client's SSN as the recipient. The IRS sent Letter 3540 to notify your client the IRS has proposed an adjustment to income and tax owed.

CP425

Form 990 is Overdue

Your client received this notice because their exempt organization has a Form 990 filing requirement. The IRS did not receive Form 990 for the year specified. Previously, your client was sent CP259A as a 1st request. This notice is sent as a second request for your client to file the required return.

CP427

Presumptive Form 990-PF is Overdue

Your client received this notice because their presumptive private foundation, or nonexempt charitable trust treated as a private foundation, has a presumptive Form 990-PF (Return of Private Foundation) filing requirement for the tax year shown. The IRS did not receive a presumptive Form 990-PF for the year specified. This notice is sent as a second request for your client to file the required return.

CP428

Form 990-T is Overdue

Your client received this notice because their exempt organization has a Form 990-T filing requirement for the tax year shown. The IRS did not receive Form 990-T for the year specified. Previously, your client was sent CP259D as a 1st request, and the IRS did not receive a response. This notice is sent as a second request for your client to file the required return.

CP430

Form 1120-POL is Overdue

Your client received this notice because their political organization or exempt organization has a Form 1120-POL (U.S. Tax Return for Certain Political Organizations) filing requirement for the tax year shown. The IRS did not receive Form 1120-POL for the year specified. Previously, your client was sent CP259G as a 1st request, and the IRS did not receive a response. This notice is sent as a second request for your client to file the required return.

Letter 3897

Employee Assistance to the Form SS-8 Group

Your client received this notice to request they complete the attached Form SS-8 for the worker named on the notice. This worker was hired by your client as an independent contractor, but the worker believes they should be classified as an employee.

LT4989

You did Not Submit form 8867

This notice is sent to advise you, the tax preparer, that Form 8867 must be attached to each return claiming Earned Income Tax Credit. For the tax year on the notice, you did not attach Form 8867 to one or more client returns claiming EITC.

CP426

Form 990-PF is Overdue

Your client received this notice because their private foundation, or nonexempt charitable trust treated as a private foundation, has a Form 990-PF filing requirement for the tax year shown. The IRS did not receive Form 990-PF for the year specified. Previously, your client was sent CP259B as a 1st request, and the IRS did not receive a response. This notice is sent as a second request for your client to file the required return.

CP57

Notice of Insufficient Funds

Your client received this notice because their bank did not honor an automatic bank draft payment for an IRS installment agreement due to insufficient funds

CP259H

Didn't File a Form 990/990-EZ

Your client received this notice because their tax exempt organization has a Form 990/990-EZ filing requirement for the tax year shown. The IRS did not receive Form 990/990-EZ for the year specified.

CP75A

Exam Initial Contact Letter

Your client received this notice because the IRS is auditing their tax return. Specifically, documentation is needed to verify Earned Income Tax Credit (EITC), dependent exemption(s), and/or filing status claimed.

CP87A

Qualifying Child was Claimed on Another Return

Your client received this notice because another taxpayer claimed a dependent or qualifying child with the same social security number as a dependent or qualifying child on your client's tax return.

Letter 2202

DO Firm Set Appointment Letter

Your client received this notice to confirm their initial audit appointment. Previously, your client’s tax return was selected for audit and an audit appointment was set up with the IRS. This notice confirms the date, time, and place of the appointment.

Letter 2205

Initial Contact Letter

The notice may indicate what areas are being audited, or Form 4564 or Form 886-A may be included to outline what is needed. If not, the agent will be able to explain the items under examination and the documentation needed.

Letter 3572

SBSE Office Examination Call-back Appointment

Your client received this notice because they have a small business/self employed tax return that has been selected for audit. Your client is asked to contact the IRS to set up an initial audit appointment.

CP566

Additional Information for ITIN

The IRS sends CP566 to request additional information on your client's application for an individual taxpayer identification number (ITIN).

Letter 5821

Renew Your ITIN

The IRS sends Letter 5821 to instruct your client to renew their Individual Taxpayer Identification Number (ITIN) if they will be filing a U.S. tax return.

LP59

Client Has Not Responded to Levy

LP59 is sent to an employer who has not responded to the IRS' Notice of Levy. The letter explains the penalties which may be assessed for failure to comply with the levy.

CP13

Changes to Tax Return

The IRS has made changes to your client's tax return that resulted in a zero balance. These changes are often due to math errors or disallowed credits. The IRS sent CP13 to inform your client of the reason for the change and that no payment or refund will result.

CP22

Adjustment to tax return

An adjustment was made to the tax return your client filed due to an examination or a data processing adjustment. The IRS sent CP22 to explain the reason for the adjustment and to inform your client of the balance now due.

CP12M

Overpayment

Your client filed a Form 1040 and claimed the Marking Work Pay credit or the Government Retiree Credit. The IRS made a change in the calculation of the tax credits, resulting in a refund due to your client. The IRS sent CP12M to notify your client of these changes and the corrected refund amount.

CP13A

Change to Tax Payer's Return

The IRS sent this notice to inform your client of the Earned Income Tax Credit (EITC) they previously filed and that the changes resulted in a zero balance (nothing owed or refunded).

CP105

Math Error, Balance Due

The IRS believes there are miscalculations on your client's Form 730. The proposed adjustment leaves the taxpayer with a balance due.

CP106

Math Error, Balance Due

The IRS believes there are miscalculations on your client's tax return. The proposed adjustment leaves the taxpayer with a balance due.

CP10

Math Error

The IRS believes there are miscalculations on your client's tax return. The proposed adjustment reduces the overpaid tax, and a reduced refund will be issued to the tax year. The IRS did NOT apply any amount towards the next tax year.

CP83

Math Error, Referral to Examination

The IRS hasn't received adequate documentation regarding a math error dispute. The IRS is requesting that the taxpayer agree to a reassessment of tax, and is forwarding the case to examination for final resolution.

CP55

Notice to Refile and Return

A department within the IRS requested a copy of a tax form from its Files Management Function. Because the return was 10 years or older, it was destroyed due to age. The IRS sent CP55 to request your client sends in a copy of the return for the tax year requested.

CP268

Correction and Overpayment Notice

The IRS sent CP268 to explain a math error resulting in an overpayment, recalculation, and to ask your client to verify the credits. The IRS requested communication from your client about how your client would like to apply the credits or receive the refund.

Letter 5043

Notification of Possible Income Underreporting

The IRS sent letter 5043 to inform your client that gross receipts may be under-reported. The IRS requests a review the forms 1099-K listed in the letter.

CP167

Proposed increase to FUTA Tax

Your client filed and paid tax required by FUTA for the year shown on the notice. The IRS obtained information from your client's state that differed from the amount shown on the Federal return. The IRS sent CP167 to notify your client of the increase in FUTA tax.

CP168

Proposed decrease of FUTA tax

Your client filed and paid tax as required by FUTA. The IRS obtained information from your client's state that differed from the information shown on the Federal return. The IRS sent this notice to notify your client of the reduction in FUTA tax.

Form 886A

Explanation of Items

Your client received this form to request additional information during an audit or to explain proposed adjustments in an audit. This form is typically sent as an attachment to another notice.

Form 4564

Information Document Request

Your client received this form from the IRS to request additional information. It is often used during the audit process to request specific documents or information and is typically sent as an attachment to another notice.

Form 4549

Change in Tax

Your client received this form from the IRS to propose adjustments to their return in an audit. This form outlines the IRS’ audit findings and the resulting change in tax, penalties and interest.

Form 5278

Change in Tax

Your client received this form to propose changes to their return in an audit. This form outlines the IRS’ audit findings and the resulting change in tax, penalties and interest.

Letter 3219

Statutory Notice of Deficiency

The IRS is sending this notice to notify your client that they have made changes to a tax return previously filed or prepared a tax return using information submitted to them, and have assessed tax, interest, and/or penalties on the return.

Letter 531-T

Notice of Deficiency

The IRS is sending this notice to notify your client that they have concluded their audit and determined there is a tax deficiency on the account. The service assessed tax, interest, and/or penalties on the return.

Letter 950

Proposed Adjustments

The IRS has concluded its audit and is proposing changes to the return (typically detailed on the attached Form 4549). These changes may leave the taxpayer with a balance owing or a refund due.

Letter 692

Additional Information Letter

During the process of an examination, the IRS requested additional information and the client submitted documentation. This notice either requests additional information or states that the examination has concluded, and the auditor may or may not have proposed adjustments.

Letter 1912

Notice of Deficiency

The IRS is sending this notice to notify your client that they have concluded the audit and determined there is a tax deficiency on the account.

CP15B

Civil Trust Fund Penalty

This Notice was issued to notify your client of the tax periods covered by the Trust Fund Recovery Penalty (TFRP) assessment and to request payment of the balance due.

CP15H

Civil Penalty Notice

Your client received this notice because they have a Shared Responsibility Payment (SRP) for not maintaining minimum essential health insurance (individual coverage and/or dependent coverage, if applicable). Previously, your client received notice CP14H to request payment of the SRP. This notice was sent as a second reminder of the balance due.

CP213N

Proposed Penalty Assessment

Your client received this notice because a penalty has been proposed due to the late filing of a Form 5500, 5500-SF or 5500-EZ.

CP215

Civil Penalty Assessment

Your client received this notice because a civil penalty has been assessed for failure to abide by IRS regulations. This penalty can be assessed for several different reasons, including failure to file a return, inaccurately reporting income information, or failure to pay employment taxes. This notice will explain the specific reason for the penalty assessment as well as the amount due.

Letter 1153

Proposed Assessment-Trust Fund Recovery Penalty

Your client received this notice because the IRS is proposing to assess a Trust Fund Recovery Penalty (TFRP) against them. This proposed penalty arose because your client is an employee or responsible officer in a company that did not fully pay its employee withholding taxes or excise taxes.

Letter 2804C

Form W-4 Penalty Abatement Denied

Your client received this notice because their request for penalty abatement for providing inaccurate information on a Form W-4 has been denied.

LT2811C

Form W-4 Penalty Abatement Accepted

Your client received this notice because their request for penalty abatement for providing inaccurate information on a Form W-4 has been accepted.

Notice 972CG

Proposed Penalty

Your client received this notice because a civil penalty has been proposed for failure to comply with information return reporting requirements.</td.

Letter 369C

Estimated Tax Penalty Explained

Your client was sent this notice to inform of or explain the penalty for underpayment of estimated taxes.

CP213I

Proposed Penalty Assessment

Your client received this notice because a penalty has been proposed due to the late and/or incomplete filing of Form 5500, 5500-SF, or 5500-EZ.

CP75

Being audited to verify EITC

The IRS is examining the return due to problems with the Additional Child Tax Credit (ACTC), Earned Income Credit (EIC), and/or the Premium Tax Credit (PTC). A portion or all of the taxpayer's refund is being held until this examination is completed.

CP75B

Exam Initial Contact Letter - EITC, Residency

The IRS is auditing the Earned Income Credit claimed on the taxpayer's return. Until the audit is concluded, the service is freezing the portion of the client's refund related to the Earned Income Credit. As part of the audit, the IRS is requesting additional information verifying that the dependent(s) claimed lived with the taxpayer for more than half of the year.

CP75D

EITC Exam Initial Contact Letter, EIC — Entire Refund Frozen

The IRS is examining the return with respect to dependents claimed for filing status, Earned Income Credit, Child Tax Credit, and/or American Opportunity Credit. The IRS is freezing the taxpayer's refund until the examination is concluded.

CP429

Your Form 5227 is Overdue (2nd Notice)

Your client received this notice because their charitable remainder trust has a Form 5227 (Split-Interest Trust Information Return) filing requirement for the tax year shown. The IRS did not receive Form 5227 for the year specified.

CP575A

Notice of New EIN Assigned

Your client is receiving this notice as they either applied for an EIN online, or filed a Form SS-4 to request and EIN. The IRS sent CP575A to inform your client of the assigned EIN and to explain the filing requirements based on the business type.

CP575D

Notice of New EIN Assigned

Your client applied for an EIN either online or by filing a form SS-4. The IRS sent notice CP575D to notify your client of the EIN assigned and to advise which forms the IRS is expecting to be filed.

CP209

EIN Assigned in Error

Your client applied for an Employer Identification Number (EIN) and IRS inadvertently assigned more than one EIN to your client. The IRS sent CP209 to confirm which EIN is correct and to notify your client of the error.

CP575C

Notice of New EIN Assigned

Your client applied for an Employer Identification Number (EIN) online or by filing a Form SS-4 and the IRS sent CP575C to notify your client of the EIN assignment. The notice will also explain filing requirements based on the business information received in the application.

CP289

Annual Installment Agreement Statement

Your client filed a business tax return resulting in a balance owed. Your client entered into an installment agreement to pay the tax liability. The IRS sends CP289 annually to provide a statement of amounts paid and balances remaining.

CP521

Installment Agreement Statement

Your client filed a tax return with a balance due, or the IRS prepared a return on behalf of your client that had a balance due. Your client petitioned the IRS for an installment agreement to pay the balance due and the IRS agreed to establish the payment plan. The IRS sends CP521 monthly to remind your client to make the installment payment.

CP523H

Intent to Terminate Installment Agreement

Your client has balance due from an unpaid Shared Responsibility Payment (SRP) penalty. Your client contacted the IRS to establish a payment agreement for that penalty. During the repayment period, one or more payments were missed, failing to uphold the agreement. The IRS sent CP523H to inform your client that the agreement has defaulted and will be terminated within 30 days of the date of the notice.

CP89

Annual Installment Agreement Statement

Your client filed a tax return with a balance due, or the IRS filed a return with a balance due on behalf of your client. Your client entered into an installment agreement to pay the balance due. The IRS is required by law to send CP89 as a year end statement of the balance due.

Letter 2272C

Installment Agreement Cannot Be Considered

Your client filed a tax return with a balance due, or the IRS prepared a return on behalf of your client with a balance due and requested an installment agreement to address the unpaid balance. The IRS sent Letter 2272C to your client because they cannot grant the installment agreement for two possible reasons: (1) The installment agreement cannot be established because the IRS has rejected the request, or (2) The installment agreement cannot be established because the IRS needs additional information to process the request.

Letter 3127C

Revision to Installment Agreement

Your client requested a payment plan to address an unpaid balance and the IRS agreed to establish an installment agreement.

CP403

Request for Information about form 5500

Your client has an active employee plan with a filing requirement for the date on the notice. The IRS did not receive the Form 5500 or 5500-SF for that year, or the form had an incorrect Employer Identification Number (EIN), name, or plan number. The IRS sent notice CP403 to request the form be filed, or that corrections are taken by filling in the appropriate section of the notice.

CP406

Delinquency Notice Form 5500

The IRS did not receive the Form 5500 or 5500-SF for that year, or the form had an incorrect Employer Identification Number (EIN), name, or plan number. The IRS sent notice CP403 to request the form be filed, or that corrections are taken by filling in the appropriate section of the notice.

CP508C

Certification of Delinquent Tax Debt

The IRS sends CP508C to notify your client that their tax debt has been certified to the State Department as seriously delinquent.

CP508R

Reversal of Certification of Delinquent Tax Debt

The IRS sends notice CP 508R to notify your client that it has reversed the certificaion of the client's tax debt as seriously delinquent.

CP59

Return Delinquency

The IRS sent CP59 as the first notice informing your client that it did not receive a return for the tax year indicated.

CP88

Delinquent Return Refund Hold

Your client filed a tax return that resulted in a refund. The IRS has identified another tax year with an unfiled tax return for which the IRS thinks your client will owe a balance. The IRS sent CP88 to inform your client the refund is being held while the IRS determines whether your client will have a balance due for the unfiled tax year.

Letter 2267C

Delinquent Return Requested

The IRS sent your client a notice to your client requesting a tax return for that year. Your client responded to the notice that it will file a return. The IRS sent letter 2267C that failure to file by the date in the letter will result in additional penalties.

Letter 2269C

Delinquent Tax Return

Your client did not file a tax return for the year noted. The IRS system shows your client has income to require filing a tax return. The IRS sent Letter 2269C to request your client files the tax return, and to let your client know the IRS will file a return on behalf of your client if they do not receive one.

Letter 3458

Notice of Beginning of S Corporation Audit

Your client is a share holder in an S-corporation which filed an 1120-S. The IRS is auditing the 1120-S for the year(s) indicated in the letter. The IRS sent Letter 3458 to your client to let them know that adjustments may be made which would affect your client's individual tax return.

CP262

Revocation of Status as an S Corporation

Your client requested and received an S-corporation election. Subsequently, your client requested a revocation of the S-corporation election. The IRS sent CP262 to notify your client it has agreed to revoke the S-corporation election.

CP264

Non-Acceptance as an S Corporation

Your client filed a form 2553. The IRS rejected the S-corporation election for one of the following reasons:

CP130

Tax Return Filing Requirements May Have Changed

Your client received this notice because they filed a corporate income tax return and included Form 4626 (Alternative Minimum Tax - Corporations). The IRS has determined that your client may meet the criteria of a small corporation and may not need to pay Alternative Minimum Tax.

Letter 2194

Proposed Alternative Minimum Tax

Your client received this notice because the IRS has determined that they owe Alternative Minimum Tax (AMT).

CP157

Prior Year Minimum Tax

Your client received this notice because they filed a corporate tax return which included a refundable credit for prior year minimum tax on Form 8827.

CP11R

Recovery Rebate Credit, Balance Due

Your client received this notice because they claimed the Recovery Rebate Credit in 2008, and the IRS adjusted the credit because of a calculation error. This adjustment resulted in a balance due for your client.

CP12R

Recovery Rebate Credit Overpayment

Your client received this notice because the IRS discovered an error in the Recovery Rebate Credit computation on their 2008 return. Either the IRS found an error in the rebate calculation, or your client is entitled to the the recovery rebate credit, but did not take it. In either case, the IRS' adjustment resulted in an over-payment.

CP134B

FTD Balance Due

Your client received this notice because there is a discrepancy between federal tax deposits and/or estimated tax payments credited to their account and amounts reported on their tax return. This discrepancy resulted in a balance due, including tax, penalties and interest.

CP134R

FTD Refund

Your client received this notice because there is a discrepancy between federal tax deposits and/or estimated tax payments credited to their account and amounts reported on their tax return. This discrepancy resulted in an over-payment and refund due.

CP136B

FTD Requirements

Your client received this notice because they filed Form 944 (Employer's Annual Federal Tax Return) last year and the IRS has determined that in the upcoming calendar year, your client must file Form 941 (Employer's Quarterly Federal Tax Return).

CP90C

Notice of Levy

The purpose of the CP90C letter is to notify your client that the IRS has levied your client’s assets for unpaid taxes. Failure to pay the amount owed or to respond to the IRS can result in additional enforced collection.

Letter 907

Request for Statute Extension

Previously, the IRS selected your client's tax return for audit. The three year statue of limitations to assess taxes for that tax year is about to expire. With this notice, the IRS is requesting that your client consent to an extension.

Letter 525

30-Day Letter

The IRS has concluded their examination of the taxpayer's return and is proposing changes (detailed on the attached Form 4549). These changes may leave the taxpayer with a balance owing or a refund due.

CP165

Penalty for Dishonored Check

Your client received this notice because they have been assessed a penalty for a dishonored ("bad") check sent as a federal tax payment.

CP569

Hard Reject Notice or Penalty and Interest Explanation

This notice is sent for a variety of reasons. The two most common reasons your client will receive this notice are as follows:

CP575B

Notice of New EIN Assigned

The IRS has received your request for an EIN and has assigned one accordingly.

Letter 556B

Notification of Examination and Request for Documentation

Your client received this notice because they have a tax return that has been selected for audit. This notice will inform your client of the areas the IRS has selected for audit and request documentation to substantiate the information on the return. It will also include Form 4549, which outlines the proposed tax return changes if your client does not provide, or the IRS does not accept, the documentation.

CP15

Notice of Penalty Charge

The IRS sent form CP15 to notify your client of the penalty and why the penalty was assessed. The IRS has assessed a civil penalty against your client.

Letter 3228

Reminder Notice of Overdue Tax

The IRS has sent notice(s) to your client asking for payment of the balance due and has not received payment or other information regarding this balance. As the unpaid balance has not been addressed, the law requires the IRS to send a letter annually to your client reminding them of the balance due. The IRS sent letter 3228 to remind your client of the balance due.

LT14

More Information Needed

The IRS was unsuccessful in contacting your client regarding their tax account. The IRS sent LT14 to ask your client to call within 7 days.

LT16

Overdue Taxes or Tax Returns

The IRS sent notice LT16 to inform your client that levies, property seizures, or other collection actions may happen if the IRS does not hear from your client within 10 calendar days.

CP107

Balance Due

Your client filed Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. The IRS found a math error when processing the return. Often, this arises from your client reporting different amounts of federal tax deposits than the IRS has credited to your client's account. The IRS sent CP107 to inform your client of the changes.

CP11M

Balance Due

Your client filed an original tax return claiming the Making Work Pay credit and/or Government Retiree credit. While processing the return, the IRS encountered a math error computing the credit. The IRS made an adjustment to the credit resulting in a balance due from your client. The IRS sent CP11M to inform your client of the reasons for the adjustment and the balance due.

CP128

Balance Due

The IRS sent notice CP128 to inform your client the refund has been applied to a prior balance due, and that some balance still remains based upon the following:

CP141I

Incomplete Filing, Balance Due

The IRS sent CP141I to inform your client that the daily delinquency penalty has been assessed and that your client now owes a balance based upon the following:

CP163

Reminder of Balance Due

The IRS sent CP163 as an annual reminder notice of the total unpaid balance on the account. This is not a bill or request for payment, but an update of the remaining balance on the account.

CP187

Reminder of Balance Due

The IRS sent CP187 as an annual reminder of your client's total unpaid balance.

CP314

Balance Due, IRA Taxes

Previously, your client filed Form 5329 (Additional Taxes on Qualified Plans (including IRAs) and Other Tax Favored Accounts) but did not pay the IRA taxes due. This notice requests payment of the IRA taxes, as well as any applicable penalties or interest.

CP501H

Reminder - Balance Due

Previously, the IRS sent notice CP14H, CP15H, CP21H or CP22H to inform them of the SRP due, but the unpaid balance was not addressed. This notice is sent as a reminder of the balance due and is requesting payment within 10 days.

Letter 2257C

Balance Due Notice to Taxpayer

Your client received this notice in response to their oral or written request for a pay off amount for any balance due account with the IRS. This notice provides an exact pay-off balance, including penalties and interest, as of a certain date.

Letter 3220

Provide the Balance Due After Receipt of Payment

Your client received this notice because they paid a tax liability, but there is still a balance due. This notice requests payment of the remaining liability. Your client must pay the entire balance within 10 days to avoid additional interest and penalties.

Letter 484C

Collection Information Statement Requested

Your client received this notice because they previously contacted the IRS and indicated an inability to pay a tax liability. This notice informs your client that either the IRS needs your client to complete a Collection Information Statement (Form 433F/433A) or the IRS has determined that your client is unable to pay and has been approved for Currently Non-Collectible Status.

Letter 681C

Proposal to Pay Accepted

Your client received this notice because they previously contacted the IRS with a proposal to pay an unpaid tax balance. The IRS reviewed your client's proposal and sent this notice to indicate it has been accepted. This notice does not constitute a formal installment agreement; however, it will restate the terms of the agreement and give instructions as to how to ensure the payment is credited properly.

CP240

Amount Due on Employment Tax Account

Your client received this notice because the IRS has adjusted their employment tax account, and there is now a balance due.

Form Form 4669

Statement of Payments Received

Completion of Form 4669 (Statement of Payments Received) is required when an employer does not withhold the required withholding tax from an employee/contractor, is later audited, and wishes to apply for relief under IRC 3402(d).

CP171

Annual reminder notice

Your client received this notice to remind them of the total balance due, including interest and penalties.

CP503H

Shared Responsibility Payment

Your client received this notice because they have an unpaid shared responsibility payment (SRP) for not having minimum essential health coverage.

Letter 4000

Last chance letter

Your client received this notice to inform them of the final opportunity to present information in a Collection Due Process (CDP) hearing.

Audit-Field

AUDIT: Field

A field audit is the most detailed kind of IRS audit. In a field audit, an IRS representative will come to the taxpayer’s home or place of business to examine records. The field audit is performed by an IRS Revenue Agent. IRS Revenue Agents are generally more skilled and knowledgeable than other IRS representatives. Revenue Agents may be accountants and many have substantial accounting coursework and specialized training. Many Revenue Agents also specialize in certain industries.

Audit-Office

AUDIT: Office

In an office audit, the taxpayer is expected to arrive at their local IRS office for an in-person meeting with an IRS examiner. In an Office Audit, you are requested to bring documentation to an IRS office at a specific time and date. The IRS office audit process is more formal than the correspondence audit, and usually it is conducted for more serious issues on the tax return as well. You may also be selected for an office audit for tax items that do not easily lend themselves to clarification through the correspondence audit format, such as verification of rental income or a business’s basis in its assets.

Audit-Corr

AUDIT: Correspondence

A correspondence audit is conducted by mail and is the most common type of IRS audit. It is the lowest level of IRS audit and is usually less intrusive than field or office audits.

CP05

Refund Information

Your client received this notice because their refund is being held, pending additional review by the IRS. The primary purpose of this notice is to inform your client of the hold on the refund; however, it also informs your client that the IRS may contact third parties to verify information on the return.

CP16

Applied Overpayment

Your client received this notice because the IRS found a miscalculation or other error on their return which, when corrected, resulted in a refund. This refund was applied in full or in part to another balance your client owed.

CP31

Refund Check Was Returned to Us

Your client received this notice because their refund check was returned to the IRS because the U.S. Postal Service could not deliver it. This notice is requesting a new address to mail the check.

CP2057

Automated Underreporter Soft Notice

Your client received this notice because the income and payment information reported on their tax return does not match information the IRS received from third party sources, such as employers or financial institutions. This notice is sent to request that your client review their records to ensure that the reported income on their tax return is correct.

CP05B

Refund Information

Your client received this notice because the information reported by third parties conflicts with the W-2, W-2G, or 1099-R income or federal withholding reported on the return. Your client's refund is being held pending the receipt of supporting documentation. If supporting documentation is not received, the IRS will disallow part or all of the refund.

Letter 673C

Duplicate Returns Filed

This notice can be received for several different reasons, but most often because the IRS received more than one return from your client for the same tax period. The IRS reviewed the returns and made one or more adjustments.

Letter 12C

Return Incomplete for Processing

Your client received this notice because additional information is needed to complete the processing of their individual tax return. This notice will outline the information required, which can include the following:

Letter 2801C

Withholding Compliance Lock

Your client received this notice because the IRS determined that they are not entitled to claim exempt status or more than a specified number of withholding allowances.

Form 4670

Request for Relief from Payment of Income Tax Withholding

Completion of Form 4670 (Request for Relief from Payment of Income Tax Withholding) is required when an employer does not withhold the required withholding tax from an employee/contractor, is later audited, and wishes to apply for relief under IRC Section 3402(d).

CP06

Premium Tax Credit - Refund Frozen

Your client filed a tax return claiming the Premium Tax Credit (PTC) and showing a refund due. The IRS found a discrepancy on the return regarding the PTC and has placed a hold on the refund while this discrepancy is investigated. The IRS sent notice CP06 to inform your client of the hold on the refund. Form 14950 is enclosed to request appropriate supporting documentation.

CP06A

Premium Tax Credit - Balance Due

Your client filed a tax return claiming the Premium Tax Credit (PTC) and showing a refund due. The IRS found a discrepancy on the return regarding the PTC and has placed a hold on the refund while this discrepancy is investigated. The IRS sent notice CP06 to inform your client of the hold on the refund.

CP08

Potential Child Tax Credit Refund

Your client filed an original return indicating eligibility for the Child Tax Credit however did not take the credit. The IRS sent notice CP08 to your client to inform them they may be eligible for the additional child tax credit and requests your client fills out the attached worksheet to determine eligibility.

CP260

Credit Adjustment

The IRS posted a credit to your client's account in error. The IRS reversed the credit to correct the error, and your client now has a balance owed. Notice CP260 was sent to inform your client of the activity on his/her account.

Letter 566

Notification of Examination and Request for Documentation

Your client received this notice because they have a tax return that has been selected for audit. This notice will inform your client of the areas the IRS has selected for audit and request documentation to substantiate the information on the return.

CP79

Denial of tax credits claimed on return

The IRS has disallowed one or more of the following tax credits on the return:In order to claim these credits in the future, the taxpayer will have to complete Form 8862, and the credit(s) will be scrutinized.

CP79A

EITC Two-Year Ban

The IRS has disallowed the EIC claimed on a taxpayer's return due to 'reckless or intentional disregard' for the EIC rules and regulations. Because of the circumstances, the taxpayer is not eligible to claim the EIC for the next two tax years. In the future when the taxpayer is eligible to claim the EIC again, they will need to submit Form 8862 with the return.

CP85

EITC Disqualification

During processing of the return, the IRS concluded that the taxpayer is not eligible for the EIC and has disallowed it on the return.

CP85B

Verifying that your Qualifying Child is allowed for EITC

The IRS believes that one or more of the children you've claimed for the EIC may not be a qualifying child.

Letter 3050C

EITC/Dependent/Child & Dependent Credit - Math Error

The IRS has detected a Math Error or Invalid SSN in the calculation of the Earned Income Credit, Child Tax Credit, Dependent Care Credit, and/or Dependent exemptions.

Letter 3851B

National Research Program (NRP) Initial Contact

The taxpayer filed an employment tax return that has been selected for audit.

LT2205A

Initial Contact Letter

The taxpayer is being audited. Refer to the Audit template, found in this application, for additional assistance.

CP85A

Filing Status May Be Incorrect

The taxpayer claimed Head of Household filing status on the return, and the IRS wants to confirm the filing status.

Letter 1615

Mail Overdue Tax Returns

Your client received this notice because they have a past-due tax return. Previously, the IRS contacted your client to request the unfiled tax return, but no response was received. This notice informs your client that the IRS will prepare a return on their behalf unless a response is received within 10 days.

Letter 2050

Overdue taxes or tax returns

Your client received this notice because they filed a tax return with a balance due, or the IRS filed a return with a balance due on behalf of your client. Despite previous notices requesting payment and/or the return, the unpaid balance issue or past due return issue was not addressed by your client. The IRS is now requesting that your client call within ten days to address these issues.

CP180

Missing schedule or form

Your client filed a tax return with the IRS. When processing the return, the IRS determined that the tax return is missing a schedule or form. The IRS mailed this notice to your client to request the missing schedule or form.

CP181

Missing schedule or form

Your client filed a tax return with the IRS. When processing the return, the IRS determined that the tax return is missing a schedule or form. The IRS mailed this notice to your client to request the missing schedule or form.

CP174

Unexplained exempt remuneration listed on form 940

Your client received this notice because the IRS needs an explanation of the exempt payments listed on your client's unemployment tax return. If your client already provided an explanation on the return, the IRS determined that the explanation was inadequate and additional information needs to be provided.

CP178

File a final form 720

Your client received this notice because a final excise tax return may need to be filed. For the past four quarters, your client indicated on Form 720 (Quarterly Federal Excise Tax Return) that no excise tax was due. If excise tax is no longer owed, your client should file a final return for the next quarter.

CP169

Notice of missing return

Your client received this notice because the IRS cannot locate a return that your client says was previously filed. This notice requests that your client re-file the the return by the date stated on the notice.

CP219

Not required to file form 940

Your client received this notice because a Form 940 (Unemployment Tax Return) was filed; however, the IRS determined that your client is an exempt organization under IRC Sec. 501(c)(3) and is not required to file Form 940.

CP249C

Form 8872 not filed

Your client received this notice because the IRS has not received the required Form 8872 (Political Organization Report of Contributions and Expenditures).

Letter 98C

W2 Not Filed

Your client received this notice because based on the employment tax returns filed (Forms 941, 943, 944, 945 or Schedule H) all W-2 forms were not submitted. This notice requests that your client file the corrected and/or required W-2s by the date on the notice.

Form 4667

Examination Changes-Federal Unemployment Tax

This form is typically sent to your client as an attachment to another notice and provides the results of one of the following:

Form 4668

Employment Tax Examination Changes Report

This form is typically sent to your client as an attachment to another notice and provides the results of one of the following:

CP112

Overpayment

Your client received this notice because the IRS made one or more changes to your client's Form 941, 941-SS, 943, 944 or 945 which resulted in an overpayment. If your client does not have any other tax liabilities, a refund should be received within four to six weeks. Your client may also choose to have the overpayment applied to a future tax liability.

CP210

Adjustment to Balance

Your client received this notice because the IRS made a change to your client's business tax return, resulting in an adjustment to the balance due or refund.

CP138

Applied Overpayment

Your client received this notice because all or part of an overpayment on a return has been applied to other federal taxes owed. If there is still an overpayment remaining after the unpaid balance is paid, the IRS will follow the instructions on the return with the overpayment, and the remaining balance will be refunded or applied.

Letter 2975

Notice of Intent to Levy

Your client received this notice because they have not complied with the terms of an installment agreement. This notice informs your client that they has 30 days to comply with the terms of the installment agreement before the IRS will terminate it. In addition, this notice serves as a 30 day notice of the IRS' intent to levy.

Letter 3853C

Filed Incomplete Form

Your client received this notice because an incomplete or erroneous business income tax return (Form 1120 U.S. Corporation Income Tax Return or Form 1120S U.S. Income Tax Return for an S Corporation) was filed. This letter is generated because either the return did not include all the required information, or the IRS was expecting a Form 1120 and instead received a Form 1120S, or vice-versa.

Letter 854C

IRS Denied your Request for Abatement/Penalty

Your client received this notice because their request for penalty waiver or abatement has been either fully or partially denied.

Letter 853C

IRS Denied your Request for Abatement/Penalty

Your client received this notice because their request for penalty waiver or abatement has been denied.

CP03C

FTHBC Information

Your client received this notice because they claimed the First-Time Homebuyer credit in 2008, 2009 or 2010, and IRS records (Forms 1099-A, 1099-C, or 1099-S) indicate that the home may no longer be your client's main residence. The First-Time Homebuyer credit requires that the home be the main residence of the taxpayer for 15 years (2008 purchases) or 3 years (2009 and 2010 purchases) or the credit will need to be repaid in full.

Letter 3262

Notice of Federal Tax Lien Filing

This letter informs a power of attorney that a Federal Tax Lien (Form 668(Y)(c)) was filed by the IRS against their client. A copy of Form 668(Y)(c) along with Letter 3172 was sent to the client by certified mail. Copies of these documents are attached.

Letter 3171

Notice of Additional Federal Tax Lien Filing

Your client received this notice because the IRS has filed an additional federal tax lien against him or her. The lien referenced in this notice is in addition to one filed previously. It is for the same tax period, but is being filed filed in a different jurisdiction.

CP2566R

Refund being held

Your client received this notice because they have not filed a required tax return and has not responded to a previous notice (CP63) to file the return. In addition, your client has filed a tax return for another tax year which shows a refund due.

CP108

Problem with tax deposit

Your client received this notice because they made a federal tax deposit, and it was not clear which form and/or tax period to apply it to. This notice informs your client how the IRS applied the tax deposit, generally based on past history.

CP32A

New Refund check

Your client received this notice because the IRS mailed a refund check to your client of over $1,000 that was not cashed within one year. This notice informs your client that the original refund check is no longer valid, and because the refund is more then $1,000, your client must contact the IRS to request a replacement check.f

Letter 5972C

You are missing a tax return

Your client received this notice because the IRS is trying to collect unpaid taxes and/or unfiled tax returns.

CP24

Estimated Tax Discrepancy

Your client received this notice because the IRS found a difference between the amount of estimated taxes claimed on their return and the amount posted to your client's tax account. Because of this difference, your client is due a refund.

CP05A

IRS Requires More Information

Your client received this notice because the IRS needs additional information to complete the review of their return. This notice will request documentation needed to verify one or more of the following:

Letter 474C

The IRS could not verify education credit

Your client received this notice because the IRS has made changes to their return, normally because of an adjustment to a credit. This adjustment may be the result of a math error or because the IRS needs additional documentation.

Letter 1802C

Automated Underreporter Unit is closing the case

Your client received this notice because the Automated Underreporter Unit (AUR ) has made a final determination and is closing their case.

Letter 2273C

Confirm acceptance installment agreement

Your client received this notice because the IRS has accepted their request for an installment agreement. This notice outlines the terms of the agreement, including payment amount, payment due date and payment address. If payments are not received as outlined in the letter, enforced collection action may be taken.

LTR 86C

Referring Taxpayer Inquiry/Forms to Another Office

Your client received this notice because their IRS case is being transferred to one of the following offices:

Letter 3217C

Installment Agreement Accepted: Terms Explained

Your client received this notice because the IRS has accepted their request for an installment agreement. This notice outlines the terms of the agreement, including payment amount, payment due date and payment address. If payments are not received as outlined in the letter, enforced collection action may be taken.

CP220

Audit/DP Tax Adjustment

Your client received this notice because the IRS made an adjustment to your client's business tax return, resulting in a change to the balance due or refund.

Letter 3852C

Entity BMF Unpostable 329 Limited Liability Company (LLC) Returns

This notice explains that your client filed a tax return for an LLC, but the return could not be processed. This could be because the IRS needs verification of the business address/name, or the return filed does not match the filing requirement.

CP267

Account Overpaid

This notice explains that your client filed a tax return for an LLC, but the return could not be processed. This could be because the IRS needs verification of the business address/name, or the return filed does not match the filing requirement.

816C

Form 2848, 8821, or 706 is incomplete

The notice may also be sent to a taxpayer for the following reasons:

CP120A

Tax Exempt Status has been Revoked

Your client received this notice because their organization's tax exempt status has been revoked for failure to file a Form 990 return for three consecutive years.

CP207

Proposed Failure to Deposit Penalty

Your client received this notice because the IRS is requesting a valid record of federal tax liability (ROFTL) schedule. The original ROFTL submitted with your client's employment tax return had missing, incomplete, inaccurate or illegible information.

CP259A

Unfiled Business Tax Return

Your client received this notice because their organization has a Form 990, 990-EZ, or 990-N filing requirement for the tax year shown. The IRS did not receive Form 990, 990-EZ, or 990-N for the year specified. This notice is sent as a request to file the required return.

CP30A

Estimated Tax Penalty Reduction

You client received this notice because their penalty for failing to pay estimated tax has been reduced or eliminated. According to the IRS' calculations, the penalty reported on your client's return is greater than the penalty actually due. This can be due to a miscalculation or may be an automatic waiver due to your client's address being within a geographical area that was declared a federal disaster area.

CP45

Reduced Amount Applied Toward Payment

Your client received this notice because the IRS was unable to apply all or some of his overpayment to estimated tax as requested. This can result because the IRS made changes to your client's return or because all or some of the refund was used to offset your client's other unpaid tax balances.

CP60

Notice of Credit Reversal, Balance due

Your client received this notice because the IRS removed a payment which was erroneously applied to their account. As a result of the removal of the payment, a balance is due on your client's account.

CP81

Refund

Your client received this notice because they have a credit balance or payment applied to their tax account for the period listed on the notice, but no return is on file. The statute of limitations for claiming a refund for the tax year indicated is about to expire, and the IRS needs a return on file to issue your client a refund.

Form 14950

PTC Verification

Typically Form 14950 is included as an attachment to notice CP06A or CP06. It is used to verify the premium tax credit claimed on your client's tax return and will list the requested information that needs to be sent to the IRS.

Letter 226J

Employer Shared Responsibility Payment (ESRP) Balance Due

This notice was sent because the IRS compared the information your client provided on Forms 1094-C and 1095-C to the individual income tax returns filed by your client's employees and determined that there is a potential Employer Shared Responsibility Payment (ESRP) liability.

Letter 2469C

ASFR Possible Refund

Your client received this notice because they may have a refund due. Previously, your client did not file a return for the year listed on the notice. Based on information reported by third parties (employers, banks, etc.), the IRS has determined that your client appears to have had more taxes withheld than are required.

Letter 2800C

Incorrect Form W-4

Your client received this notice because the IRS believes their employee may have filed an incorrect Form W-4, Employee's Withholding Allowance Certificate. Your client is being instructed to disregard the employee's Form W-4 and to withhold taxes based on the rate and number of allowances in the notice.

Letter 852C

Penalty Waiver or Abatement Disallowed

Your client received this notice because the IRS has either fully or partially denied your client's request for penalty waiver or abatement.

Letter 672C

Payments Located and/or Applied

Your client received this notice to inform him or her of how the IRS applied a payment. It will state the specific year/period and form to which the payment was applied.

Letter 3711

SS-8 Determination Letter

Your client received this notice to inform him or her that the IRS has made a worker classification determination for the worker shown on the letter. Previously, your client or the worker filed an SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. This notice informs your client how the worker should be classified, i.e. independent contractor or employee.

Letter 916C

Claim Incomplete for Processing-No Consideration

Your client received this notice because either incomplete information was submitted to the IRS or a request made by your client was denied by the IRS. The incomplete information or denial can include one of the following:

LT4833

Earned Income Tax Credit Inaccuracies

The IRS sends letter 4833 to tax preparers it has identified as preparing a large number of returns claiming the EITC and containing errors.

CP515

Did not file a tax return

The IRS has received information from a third-party, but has not received a return from the client.

CP516

No record of prior tax returns

The IRS has received information regarding a tax year that the taxpayer did not file a tax return. Because the IRS has sent prior notices, it is now placing the taxpayer in the return delinquency program and may prepare a return based on the information it has received if the taxpayer doesn't file the return.

CP518

Final reminder of no tax returns

The IRS has received information from a third-party, but has not received a tax return. This is the final communication from the IRS before it files a return based on the information it has received. The taxpayer must file the return as soon as possible to prevent the IRS from calculating the return.

LT1862

Request for unfiled return

The IRS received information from a third-party, but didn't receive a tax return from the taxpayer. As a result, the IRS has generated a return for the client, and needs the client to either sign stating that is a correct and complete return, or file an original return.

Letter 2566

Proposed Individual tax assessment

The IRS has received information from a third-party, but has not received a tax return. The IRS has generated a return for the client based on the information it received. The taxpayer must respond and either accept the generated return or file an original return.

Letter 4903

No record of tax returns

The IRS has sent previous notices regarding the taxpayer's unfiled tax returns, and may generate a substitute for return if the taxpayer doesn't file the tax return.

LT26

No record of receiving tax returns

The IRS has not received the taxpayer's tax return. The taxpayer needs to file the return to avoid the IRS generating a substitute tax return.

CP259

Unfiled Business Tax Return

The IRS has not received the taxpayer's business tax return. If the taxpayer does not file a return, the IRS may generate a substitute for tax return based on the information it has received.

CP216F

Application for extension of time to file an employee plan return

Your client filed a request for an extension of time to file an employee plan return. The IRS sent this notice to inform your client the request was approved.

CP216G

Application for extension of time to file an employee plan return denied

Your client filed a request for an extension of time to file Form 5330. The IRS sent CP216G to inform your client that the request has been denied because there is no signature on Form 5558. Your client has until the original due date for filing the extension to re-submit Form 5558.

CP216H

Application for extension of time to file an employee plan return denied

Your client filed a request for an extension of time to file an employee plan return. The IRS sent CP216H to inform your client that the request has been denied because the application was not filed on time.

CP214

Review to determine if you need to file form 5500-EZ or 5500-SF

Your client has filed a Form 5500-EZ or 5500-SF in the past. The IRS sent notice CP214 to remind your client to review the plan and determine if a filing requirement exists. If your client does have a filing requirement, they should file by filing deadline. If not, they may disregard the notice.

CP85C

Profit or loss from business may be incorrect

Your client received this notice because the IRS needs confirmation of the income and expenses reported on Schedule C. This income was the only qualifying income for the Earned Income Tax Credit (EITC), and the IRS is requesting that you verify the amount of your business income and expenses.

Letter 3164A

Notification of Third Party Contact-Unpaid Employment Taxes

Your client received this notice because your client's business has unpaid employment taxes, and the IRS has begun an investigation to determine if the taxes can be assessed against your client personally. This notice informs your client that the IRS may contact third parties as part of their investigation to obtain or verify related information.

CP250A

Employment tax filing requirement is changing

Your client received this notice because their annual federal employment tax filing requirement has changed.

CP250C

Employment tax filing requirement changed

Your client received this notice because their annual federal employment tax filing requirement has changed.

LT531

Notice of deficiency

This Letter informs your client of the tax deficiency owed and notifies him or her of the right to file an appeal in tax court.

CP211C

Application for extension of time to file a 990 return denied

Your client received this notice because the IRS denied your client's Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return, because it wasn't received on time. To be considered timely, the extension request must be filed by the due date of the return.

Letter 2657

Adjustment to Discrepancy Amount

The IRS sent Letter 2657 with an updated 4549E to notify your client of the new adjustments made.

LT5599

Premium tax credit

The IRS received a form 1095-A from the health insurance marketplace indicating your client received an advance premium tax credit (PTC).

CP01

Verified Identity Theft Claim

Your client received this notice because the IRS has verified their identity theft claim and has placed an identity theft indicator on your client's account.

CP07

Hold on Return

Your client received this notice because the IRS is holding their refund until a more thorough review can be completed. Your client's return was selected for review because certain benefits under a tax treaty were claimed or a significant amount of itemized deductions were claimed.

CP21B

Refund Due

Your client received this notice because the changes they requested have been made to their tax return. As a result, your client is due a refund.

CP40

Overdue Tax Account in Collections

Your client received this notice because their overdue tax account has been assigned to a private collection agency. The notice will include the name and address of the agency to which the account has been assigned.

CP44

Refund Delayed

Your client received this notice because there has been a delay processing their refund. The IRS has determined that other federal taxes may be owed.

CP515B

Business Tax Return Not Received

Your client received this notice as a reminder that a business tax return has not been received for the tax year/period shown on the notice. A previous notice has been sent to your client requesting the return, but no response was received.

CP79B

10 Year Ban

Your client received this notice because one or more credits (EIC, AOTC, or CTC/ACTC) claimed on their tax return were denied and the IRS applied a ten-year ban. For the next ten years, your client is not allowed to claim the credits listed on the notice.

Letter 2531

Follow Up Required

Your client filed a Form 1120 or 1041 with the IRS. When the IRS processed the return, they found information from third parties that disagreed with the information on your client's tax return. The IRS sent Letter 2531 to give your client 45 days to agree or disagree with the third parties information.

Letter 278C

File an Offer in Compromise

Your client has a tax balance owed and contacted the IRS about possible solutions. The IRS sends Letter 278C to invite your client to file an Offer in Compromise to resolve the balance owed.

Letter 288C

Holding Refund

The IRS sends Letter 288C when they are holding on to your client's refund until other tax returns are filed. The IRS only does this when they believe the other returns will have taxes owed

LT39

Balance Due

Your client has a balance due from a tax return your client filed, or one the IRS filed on behalf of your client. Your client has not made arrangements to pay the balance, so the IRS sent LT39 to notify your client has 10 days to respond or the IRS can begin enforcement actions, such as levies and/or liens.

Letter 3016

Innocent Spouse Relief Adjustment

The IRS has made a decision and/or proposed adjustments regarding the taxpayer's request for Innocent Spouse relief.

Letter 324C

Additional Information Required

The IRS has received an amended tax return, but requires additional information to process it.

Letter 555-T

Notice of Deficiency Received

The IRS has received the taxpayer's response to a Notice of Deficiency, and has made a decision based on the information received.

Letter 5598

1095-A Received

The IRS has received a 1095-A which reported a prepayment of premium tax credit that was not included on the taxpayer's return.

Letter 979

Records Required

The IRS has audited the return and found that required business records are inadequate. The taxpayer will be required to keep better records and respond with how they are keeping better records.

Letter 2057C

Additional Income Not Reported

The IRS uses Notice CP2057 to notify taxpayers when IRS records show additional information (usually income) not reported on a taxpayers' individual income tax return.

Notice Number

Notice Name

Description

FTB2205VRC

Past Due Vehicle Registration and Fees

Your client received this notice because DMV records reported to the FTB (Franchise Tax Board) show past-due vehicle registration fees and/or other past-due fees.

FTB2227COD

Outstanding Court-Ordered Debt

Your client received this notice because a court or participating state agency referred an outstanding court-ordered debt and/or other fines, fees, and penalties to the FTB for collection. The threshold for referral must be a minimum of $100 over 90 days past-due.

FTB4113PC

Insufficient Taxes Withheld

Your client received this notice because FTB records indicate your client may not have sufficient tax withheld from his/her salary to meet his/her state income tax liability. If your client is underpaid on his/her tax liability, the FTB will asses an underpayment penalty equal to 5% of the tax owed, plus 0.5% for every month thereafter the tax remains unpaid, for a maximum penalty of 25% of the tax owed.

FTB4114PC

Annual Tax Liability

Your client received this notice because FTB records indicate your client may not be paying enough estimated tax to cover his/her annual tax liability.

FTB4600

No Filing History

When no return is shown to be on file for a taxpayer who has activity within the State, the FTB issues Notice 4600. Your client may meet the prescribed exceptions for filing, but have no history of reporting his/her reason for exemption from California income tax.

FTB 2204VRC

Past-Due Vehicle Registration and Fees

Your client received this notice because DMV records reported to the FTB show past-due vehicle registration fees and/or other past-due fees. Your client may have previously received notice FTB 2201 VRC, Order to Withhold - Vehicle Registration Fees, which ordered your client's bank or financial institution to levy the unpaid balance and remit the amount to the FTB directly.

FTB 2229COD

Outstanding Court Penalties

Your client received this notice because a court or participating state agency referred an outstanding court-ordered debt and/or other fines, fees, and penalties to the FTB for collection. The delinquent debt must be at least $100 over 90 days past-due.

FTB 2905PIT

Earnings Withholding Order

Your client received an Earnings Withholding Order because:When the FTB is unsuccessful in attempting to collect debt or past-due taxes from the taxpayers, the FTB will instruct the taxpayers' employer(s) to withhold up to 25% of the employee's disposable pay and remit it to the FTB each pay period. Wage garnishment will continue until the Withholding Order is released.

FTB 1102

Past-Due Income Tax

Your client received Notice 1102 because

FTB 4141

Delinquent Debt

Your client received this notice because they had a delinquent debt that was referred to the FTB for collection. In order to satisfy the liability, the FTB intercepted and offset (reduced) your client's state income tax refund, lottery winnings, and/or unclaimed property payments.

FTB 5830

Tax Return Adjustment Proposed

Your client received Notice 5830 because the FTB proposed an adjustment to your client's filed tax return(s). The proposed adjustment generally results in additional amount of tax and/or penalty owed.

FTB 4963

Balance Due on State Income Taxes

Your client received Notice 4963 because they have a balance due for personal state income taxes. If the client has reason to believe the income tax is not correct, they may be able to appeal to the California Office of Tax Appeals (OTA) by the appeal date.

FTB 4516

CalEITC Claim Denied

Your client received this notice because the FTB denied the taxpayer’s claim of the California Earned Income Tax Credit (CalEITC) made on their filed California Income Tax Return. Notice 4516 is issued in either circumstance if the CalEITC resulted in a refund of prior taxes paid (i.e. “claim for refund”), or reduced the amount of the current year tax liability. Thus, the FTB’s denial of the CalEITC may or may not result in a current amount of tax owed.

FTB 2201VRC

Past-Due Vehicle Registration Fees

Your client received this notice because DMV records reported to the FTB show past-due vehicle registration fees. Your client may have previously received notice FTB 2205 VRC, Demand for Payment - Vehicle Registration for delinquent vehicle registration fees, or FTB 2204 VRC, Earnings Withholding Order - Vehicle Registration, which ordered the garnishment of your client's reported salaries or wages.

FTB 4505

Balance Due on Personal Income Taxes

Your client received this notice because he/she has a balance due on his/her California personal income taxes.

FTB 1181

Unable to Verify POA Relationship Request

Your client received this notice because the FTB is unable to verify the relationship upon initial processing of the Power of Attorney (POA) relationship request.

FTB 1182

Unable to verify TIA relationship request

Your client received this notice because the FTB is unable to verify the relationship upon initial processing of the TIA relationship request.

FTB 2930

Unpaid Tax Liability

Your client received Notice 2930 because FTB records show he/she has an unpaid tax liability* owed to the State. The FTB previously tried contacting the client to collect the tax, but because no payment or correspondence was received from the taxpayer, the FTB placed a lien on the client’s personal and/or real property.

FTB 5818

Change to Individual Income Tax Return

Your client received this notice because the FTB made a change to the individual income tax return filed for the tax year listed on the notice.

FTB 4515

CalEITC Not Substantiated

Your client received this notice because the FTB adjusted the claim for the California Earned Income Tax Credit (CalEITC) on his or her filed state income tax return. This notice is sent when the FTB has not received enough documentation from the taxpayer to substantiate or qualify for the CalEITC.

FTB 4579

Employee Wage Withholding

Your client received this notice in their capacity as a business owner. The FTB has contacted your client to confirm the state wages/salary and related withholding amounts for one or more taxpayers in their employ.

FTB 2230 COD

Delinquent Debt

Your client received this notice because a court or participating state agency referred an outstanding court-ordered debt and/or other fines, fees, and penalties to the FTB for collection. The delinquent debt must be at least $100 over 90 days past-due.

FTB 4083 PC

Active Installment Agreement

Your client received this notice because they may have an active installment agreement with the FTB. This letter explains the benefits of resolving tax liabilities sooner and presents payment options that can reduce the time to satisfy the remaining balances.

FTB 4734D

Tax Return Selected for Review

Your client received this notice because their tax return was selected for review as a security measure to protect against tax-related identity theft.

FTB 4737

Information Verification Required

Your client received this notice because the FTB is unable to verify the information provided on the tax return.

FTB 4514

Additional Information Needed

Even though the FTB has already processed your clients tax return and issued a refund, your client received this notice because the FTB needs additional information to verify that you qualified for the California Earned Income Tax Credit.

FTB 4502

Additional Information Required

Your client received this notice because the FTB needs additional information to verify that you qualified for the California Earned Income Tax Credit.

FTB 1183

Unable to Verify Relationship

You have received this notice because the FTB is unable to verify the relationship upon initial processing of the Power of Attorney (POA)/Tax Information Authorization (TIA) relationship request.

FTB 4992

Balance Due

Your client received this notice because they owe on their personal income taxes and has a balance due.

FTB 3904

Confirmation Required

Your client received this notice because the FTB needs to confirm they filed a specific tax return as a security measure to protect against tax-related identity theft.

Notice Number

Notice Name

Description

DTF-973.52

Additional Information Required

Your client received this notice because the DTF (Department of Taxation and Finance) needs additional information before they can complete processing your client's tax return. The notice advises your client that if a response is not received, they will not receive their tax refund.

DTF-973.52-O

Additional Information Required

Your client received this notice because the DTF needs additional information before they can complete processing your client's tax return. The notice advises your client that if a response is not received, they will not receive their tax refund.

DTF-973.56-O

Additional Withholding Information Required

Your client received this notice because the DTF needs additional wage and withholding information before they can complete processing your client's tax return. The notice advises your client that if a response is not received, they will not receive their tax refund.

DTF-973.73

Additional Dependent Information Required

Your client received this notice because the DTF needs additional child or dependent information before they can complete processing your client's tax return. The notice advises your client that if a response is not received, they will not receive their tax refund.

DTF-973.87

Additional Wage and Withholding Information Required

Your client received this notice because the DTF needs additional wage and withholding information before they can complete processing your client's tax return. The notice advises your client that if a response is not received, they will not receive their tax refund.

DTF 973.3

More Information required

Your client received this notice because the DTF needs additional information before they can complete processing your client's tax return.

DTF 973.55

Additional Information Required

Your client received this notice because the DTF needs additional information before they can complete processing your client's tax return. The notice advises your client that if a response is not received within 60 days, or if the information submitted doesn't support Taxpayer's claims, the DTF will disallow or adjust the itemized deductions claimed.

DTF 973.65

Additional Information Required

Your client received this notice because the DTF needs additional information before they can complete processing your client's tax return. The notice advises your client that if a response is not received within 60 days, or if the information submitted doesn't support Taxpayer's claims, the DTF will disallow or adjust the rental income/loss claimed. It is important to note the DTF will recompute the return using the information provided or with the appropriate standard deduction. If they recompute Taxpayer's return, Taxpayer may receive a lower refund, or may even owe tax.

DTF 973.66

Additional Information Required

Your client received this notice because the DTF needs additional information before they can complete processing your client's tax return. The notice advises your client that if a response is not received within 60 days, or if the information submitted doesn't support Taxpayer's claims, the DTF will disallow or adjust the rental income/loss claimed. It is important to note the DTF will recompute the return using the information provided or with the appropriate standard deduction. If they recompute Taxpayer's return, Taxpayer may receive a lower refund, or may even owe tax.

DTF 973.70

Additional Information Required

Your client received this notice because the DTF needs additional information before they can complete processing your client's tax return. The notice advises your client that if a response is not received within 60 days, or if the information submitted doesn't support Taxpayer's claims, the DTF will disallow or adjust the rental income/loss claimed. It is important to note the DTF will recompute the return using the information provided or with the appropriate standard deduction. If they recompute Taxpayer's return, Taxpayer may receive a lower refund, or may even owe tax.

DTF 160

Tax Refund May Differ from Claims

Your client received this notice because your client's tax refund may differ from what was claimed on the tax return.