Understanding your CP158 notice

What this notice is about

We’re reviewing your Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, and holding a part of your refund until we complete our review.

What you need to do

You don’t need to take any action right now.

Frequently asked questions

Why is my return being reviewed?

We need to verify the income or the income tax withholding you reported on your return. This doesn’t mean you made an error or were dishonest.

What if I didn’t file the tax return?

Someone else may have filed it for you without your consent. Send us a completed and signed Form 14039, Identity Theft Affidavit PDF. You may want to visit our Identity Theft Central page while we review your Form 14039.