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IRS Notices & Letters: Every Guide, In One Place

Every IRS notice has a code, a meaning, and a deadline. These guides decode each one in plain English — what it means, how much time you really have, and exactly what to do next.

Your IRS notice explains one specific issue: a balance due, a changed refund, a question about your return, an identity verification request, a correction the IRS made, or a delay in processing. Find the CP or LTR number in the right corner of the letter to look up what it covers, then act by the due date printed on the notice. Replying by that due date is what protects your appeal rights.

Updated August 17, 2026

Key takeaways

• The CP or LTR number is printed in the right corner of the letter, and you can search that number or topic on IRS.gov to see what it covers.
• If you agree with the notice, take any requested action; you do not need to reply unless the IRS specifically asks you to.
• If you disagree, follow the instructions in the notice to dispute it and include information and copies of documents for the IRS to review.
• A CP504 is your Notice of Intent to Levy under Internal Revenue Code section 6331(d), covering income, bank accounts and your state income tax refund.
• If the letter does not appear in the IRS search or looks suspicious, call 800-829-1040 and follow the representative's instructions.

How do I find out what my IRS notice actually means?

Start with the number. The IRS prints a CP or LTR number in the right corner of the letter, and you can search for the notice by that number or by topic on IRS.gov to get details on what it covers.

The IRS says it may send you a notice or letter for a limited set of reasons:

• You have a balance due
• Your refund has changed
• The IRS has a question about your return
• The IRS needs to verify your identity
• The IRS changed or corrected your return
• The IRS is delayed in processing your return

Review the notice carefully and keep it for your records. If the IRS changed or corrected your return, compare the information in the notice with the return you filed. If you agree, note the corrections on your personal copy and keep it. In that situation you only need to take action if the IRS asks for more information, if you have a balance due, or if you disagree with the notice. If the letter does not show up in the IRS notice search, or if something about it looks suspicious, call 800-829-1040 and follow the representative's instructions rather than responding to the letter directly.

How long do I have to respond to an IRS notice or letter?

Your deadline is the due date printed on your own notice. The IRS instruction is simple: if it asks you to respond, act by the due date. Different notices carry different due dates, so read yours rather than assuming a standard window applies.

Two things depend on that date. First, appeal rights: if you disagree, you dispute the notice by following the instructions it contains, and the IRS tells you to reply by the due date so your appeal rights are preserved. Include information and copies of documents the IRS can review when it considers your dispute. Second, cost: if you have an amount due, the IRS says to pay by the due date even if you cannot pay the full amount you owe, because paying by then can reduce interest and penalty charges. Paying part of the balance now and arranging the rest is treated as better than paying nothing.

If you agree with the notice and no action is requested, you do not need to reply. You can also receive certain notices and letters in your IRS online account, and Notice 746 explains information about your notice, penalty and interest.

What does a CP504 Notice of Intent to Levy require me to do?

A CP504 arrives because the IRS has not received payment of your unpaid balance, and it is your Notice of Intent to Levy under Internal Revenue Code section 6331(d). It is described as a final reminder: if you do not pay immediately, the IRS can levy your income and bank accounts and seize property or your right to property, including your state income tax refund, and can begin searching for other assets to levy. Property can include wages and other income, bank accounts, business assets, personal assets including your car and home, and Social Security benefits.

The IRS can also file a Notice of Federal Tax Lien, a public notice to creditors that can affect your ability to get credit and make it harder to sell or borrow against property. The notice also explains passport denial or revocation under the FAST Act for seriously delinquent tax debt.

Your options on a CP504 are to pay the amount shown immediately, or, if you cannot pay in full, pay what you can and contact the toll-free number on the notice about a payment plan. The Online payment agreement tool is described as the fastest way to get an installment agreement approved, and Form 9465 is the Installment Agreement Request. If you disagree, call the toll-free number, and you can request an appeal under the Collection Appeals Program before collection action takes place.

What the IRS tells you to do, by situation

What the IRS says

“It is your final reminder telling you that we intend to levy your wages, bank accounts, or your state tax refund because you still have an unpaid balance on one of your tax accounts.”

— IRS, Understanding your CP504 notice, IRS — Understanding your CP504 notice https://www.irs.gov/individuals/understanding-your-cp504-notice

Frequently asked questions

Where is the notice number on my IRS letter?

The CP or LTR number appears in the right corner of the letter. Once you have it, you can search for the notice by number or by topic on IRS.gov to get details on what it covers. If the letter does not appear in that search, or if it looks suspicious, the IRS says to call 800-829-1040 and follow the representative's instructions.

What happens if I do not pay or contact the IRS after a CP504?

The IRS can file a Notice of Federal Tax Lien, which publicly establishes its priority with your creditors and can make it harder to sell or borrow against your property. It can also levy any state tax refund you are entitled to. If a balance remains, the IRS may send a notice giving you a right to a hearing before the IRS Independent Office of Appeals, then levy other property.

Can I set up a payment plan instead of paying the full balance?

If you cannot pay in full, the IRS says to pay what you can now and contact the toll-free number on your notice to see whether you qualify for a payment plan, including installment agreements, to pay the remaining balance over time. You can also apply online using the Online payment agreement tool, described as the fastest way to get an installment agreement approved, or use Form 9465, Installment Agreement Request.

Can I get IRS notices online or in an accessible format?

Yes. You can get certain notices and letters in your IRS online account. For accessible versions, complete Form 9000, Alternative Media Preference, to receive notices in Braille, large print or audio files. You can also authorize someone to contact the IRS on your behalf, and you can check whether you qualify for help from a Low Income Taxpayer Clinic.

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Which irs notices & letters guide do I need?

All 94 Clarity guides on irs notices & letters. Each one covers a single situation end to end.

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