Understanding your IRS notice or letter

If you receive an IRS notice or letter

We may send you a notice or letter if:

  • You have a balance due
  • Your refund has changed
  • We have a question about your return
  • We need to verify your identity
  • We changed or corrected your return
  • We’re delayed in processing your return

To get details on an IRS notice or letter, search for it by number or topic. You can find the CP or LTR number on the right corner of the letter.

What to do if you get a letter or notice

Review it carefully and keep it for your records. If we ask you to respond, act by the due date. What to do depends on your situation:

If you agree with the notice or letter

Take any requested action. You don’t need to reply unless we specifically ask you to.

If you disagree

Follow the instructions in the notice to dispute what it says. Include information and copies of documents for us to review when we consider your dispute.

To guarantee your appeal rights, reply by the due date.

If you have an amount due

Even if you can’t pay the full amount you owe, pay by the due date. This can reduce interest and penalty charges.

If we changed or corrected your tax return

Compare the information in the notice or letter with your return. If you agree, note the corrections on your personal copy of the tax return and keep it for your records.

You only need to take action if we ask for more information, if you have a balance due or if you disagree with the notice,

If you suspect a scam

If the letter doesn’t appear in your search or if it looks suspicious, call 800-829-1040. Follow the IRS representative’s instructions.

Scams and consumer alerts

Paperless notices

You can get certain notices and letters in your online account.

Accessible notices and letters

To get notices in Braille, large print or audio files, complete Form 9000, Alternative Media PreferencePDF.

Accessible products and services