IRS notices

Got a letter from the IRS? Here’s what it means.

Find the notice number in the top right corner of the letter, such as CP59 or LT11. Each page explains what the IRS is telling you, the deadline that matters and your options, in plain English.

Reviewed by [REVIEWER NAME], Enrolled Agent · Last reviewed [DATE]

Letters about unfiled returns

CP59 CP515 CP516 CP518 CP63 CP2566 CP3219N

Letters about a balance due

CP14 CP504 LT11

Letters about unfiled returns

The IRS sends these when it has income records for you but no return. They usually arrive in this order.

CP59 The IRS has no record of your tax return First notice about a missing return CP515 A reminder that your tax return is still missing Reminder after the first notice CP516 The IRS still has no record of your return Second reminder CP518 Final reminder to file your tax return Final reminder before the IRS acts CP63 Your refund is on hold until you file a missing return Refund held for a missing return CP2566 The IRS calculated your tax because you didn’t file Proposed assessment CP3219N Notice of Deficiency for a return you didn’t file Notice of Deficiency: the last step before assessment

Letters about a balance due

These come after the IRS assesses tax you haven’t paid, whether from your own return or one it prepared for you.

CP14 You have a balance due First notice of a balance due CP504 Notice of intent to levy Intent to levy LT11 LT11 / Letter 1058: Final notice of intent to levy Final notice before levy

More about IRS letters

Your IRS Online Account How to create an IRS Online Account, what you can see and do in it, and how it’s used to approve a tax professional’s authorization. Is this IRS letter real? How to check whether an IRS letter, call or text is genuine, the signs of an IRS impersonation scam, and what to do if you’re not sure.

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