U.S. · IRS notices
IRS CP153 notice explained.
A notice that the IRS cannot provide a refund or credit payment by direct deposit and is sending it by mail.
CP153 says the IRS can’t provide your refund through direct deposit, so it is sending your refund or credit payment by mail. The IRS page says to expect it within 3-4 weeks from the date of your notice, and to contact the IRS at the phone number on the notice if you haven’t received it after 4 weeks.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP2000 | The income or payment information the IRS received from third parties, such as employers or financial institutions, does not match what was reported on the tax return. | Reply to the notice by the date listed on it. The IRS says the notice is not a bill and a response may be required. |
| CP13 | The IRS corrected one or more mistakes on the return. The taxpayer is not due a refund and does not owe an additional amount because of the changes; the account balance is zero. | No response if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| CP16 | The IRS corrected one or more mistakes on the return. Because the taxpayer or spouse owe other tax debts, the IRS applied all or part of the refund to pay off those debts. | No response if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| CP103 | The IRS made changes to the return because it found a miscalculation, and the balance due changed as a result. | Contact the IRS within 60 days of the date of the notice if you disagree. Pay by the date on the payment coupon. |
| CP107 | The IRS made changes to the return because it found a miscalculation, and the balance due changed as a result. | Contact the IRS within 60 days of the date of the notice if you disagree. Pay by the payment due date on the notice. |
| CP108 | The IRS received a payment but could not determine the correct form or tax year to apply it to. | No response if the payment was applied correctly. If not, tell the IRS where to apply it, by phone or Form 15108. |
| CP133 | The IRS made changes to the return because it believes there is a miscalculation, and as a result there is an overpayment on the account. | Contact the IRS within 10 days of the date of the notice if you disagree, by phone or by mailing the completed contact stub. |
| CP136 | The employer’s deposit requirement for Form 941 filings next year may differ from last year’s, based on the total tax reported on the Forms 941 for the four previous consecutive quarterly periods (the lookback period). | The IRS page prints no response date. It says to check your records against the notice and, if a Form 941 is missing, to file it as soon as possible. |
| CP152 (IRS page) | The IRS received the tax-exempt bond form. | No action needed; keep the notice for your records. |
| CP153 | The IRS cannot provide the refund through direct deposit and is sending the refund or credit payment by mail. | No response is requested. Expect the refund within 3-4 weeks of the notice date; contact the IRS if it has not arrived after 4 weeks. |
| CP2005 | The IRS accepted the information sent, will not change the return, and has closed its review. | No response is required. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“We can’t provide you with your refund through a direct deposit, so we’re sending your refund/credit payment by mail.”
What the IRS page asks you to do
Expect the refund within 3-4 weeks from the date of the notice. If you haven’t received it after 4 weeks, contact the IRS at the phone number provided on the notice.
Why direct deposit was not used
The FAQ answers a prior-year case: direct deposit refunds are only available for current-year returns, and refunds for prior years are sent by mail.
Getting direct deposit next time
The IRS FAQ describes two form-specific steps: complete Form 8050, Direct Deposit of Corporate Tax Refund, and attach it to the return when filing Form 1120 or Form 1120-S next year; or complete the banking information in the “Direct Deposit” section of Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, the next time you file it. The page lists those two forms under its reference tools and does not describe direct deposit for other forms.
How this page differs from the others
CP153 is the shortest of these notices on the IRS site; it does not ask you to respond. The IRS also has a one-line CP152 page (acknowledging receipt of a tax-exempt bond form, no action required), which is listed in the table above rather than given its own page.
More IRS notice pages
Other pages in this set: CP2000, CP13, CP16, CP103, CP107, CP108, CP133, CP136, CP2005. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP153 notice: what the notice is, mailing timeline, FAQ. Read November 2, 2026.
IRS page last reviewed March 25, 2026. This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What does an IRS CP153 notice mean?
The IRS can’t provide your refund through direct deposit, so it is sending your refund or credit payment by mail.
How long until the CP153 refund arrives?
The IRS page says you can expect it within 3-4 weeks from the date of your notice.
What if I have not received the refund after 4 weeks?
The IRS page says to contact the IRS at the phone number provided on your notice for assistance.
Why can’t the IRS direct deposit a refund for a return from two years ago?
The IRS FAQ says direct deposit refunds are only available for current year returns, and refunds for prior years are sent by mail.
How do I get direct deposit next time after a CP153?
The IRS FAQ names Form 8050 (attached to Form 1120 or 1120-S) and the direct deposit section of Form 8038-CP. It lists no other forms.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.