Individual 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 Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments individual filer notices. Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are called business filer notices and are listed elsewhere. If the individual 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 57 - Notice of Insufficient Funds
- Informs the recipient that we are charging a penalty for insufficient funds.
- CP 79 - Earned Income Credit Eligibility Requirement
- Informs the recipient that they may need to complete an additional form to claim the credit if their Earned Income Credit (EIC) was disallowed or reduced by the IRS for any year after 1996.
- CP 79A - Earned Income Credit Two Year Ban
- Informs the recipient that they are banned from claiming the Earned Income Credit (EIC) for two years, and must complete an additional form to claim the EIC in the first year after the ban has been lifted.
- CP 90 - Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing FPLP
- Final Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing is systemically generated from Master File. These notices are sent certified mail, return receipt requested, and include Form 12153 and Pubs 594/1660.
- CP 91 - Final Notice Before Levy on Social Security Benefits
- Informs the recipient that they still have a balance due on their account and that we intend to levy on their Social Security benefits unless they take appropriate action within 30 days.