Business Filer Notices
One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about business-related tax forms such as Forms 941, 1065, and 1120, business filer notices. Notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments are called individual filer notices and are listed elsewhere. If the business filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.
The Notices in Numerical Order
Here's a list of notices with detailed information available.
- CP 101 - Math Error, Balance Due on Form 940
- We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.
- CP 111 - Math Error, Overpayment on Form 940
- We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.
- CP 128 - Balance Due After Offset
- You received this notice because of the remaining balance due on a tax period after an overpayment (offset-in) was applied to your account.
- CP 134B - FTD Discrepancy - Balance Due
- This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the notice.
- CP 165 - Penalty for Dishonored Check (Federal Tax Deposit)
- We sent you this notice because your bank didn’t honor your payment. As a result, we charged you a penalty.
- CP 207 - Proposed FTD Penalty - Request for Correct Information
- You received this notice because your deposit schedule, the Record of Federal Tax Liability (ROFTL), had missing or incorrect information. We need additional information from you.
- CP 209 - EIN Assigned in Error
- Informs the recipient that we erroneously assigned them more than one EIN.
- CP 235 - Federal Tax Deposit Penalty Waived Due to Change in Deposit Requirements
- Informs the recipient that we're waiving their FTD penalty because they meet the criteria for penalty relief.
- CP 236 - Reminder of Your Semi-Weekly Deposit Requirements
- Reminds the recipient that they're subject to semi-weekly deposits.
- CP 238 - You Made One or More Late Federal Tax Deposits But We Didn't Charge You a Penalty
- Informs the recipient that they made one or more late federal tax deposits and provides guidance on these deposits and how to make them.
- CP 260 - Credit Adjustment
- We removed a payment that was incorrectly applied to your tax return for the tax period shown on your notice. This notice shows the correct amount you owe us. We apologize for any inconvenience this has caused.
- CP 267 - Account Overpaid - Possibly Misapplied Payments
- The amount of credits (federal tax deposits or estimated tax payments) you claimed on your tax return for the tax period shown on your notice and the amount of credits that were applied to that year are different. This created an overpayment on your account. If we don’t hear from you, we’ll refund the overpayment unless you owe other tax or debts we're required to collect.
- CP 298 - Final Notice Before Levy on Social Security Benefits
- We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes.