U.S. · IRS notices
IRS CP2000 notice explained.
A proposed-changes notice about income or payment information that does not match your return.
CP2000 is the IRS letter for when income or payment information received from third parties, such as employers or financial institutions, does not match what you reported on your tax return. The IRS page says the difference may increase or decrease your tax or may not change it at all, that the notice explains proposed changes, that it is not a bill, and that you reply by the date listed on the notice.
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
The IRS page names the series as CP2000, CP2000A, CP2000B, CP2000C, CP2000D and CP2000E. It says the notice explains proposed changes to your tax return and the information the IRS used to determine them. It also says this notice “isn’t a bill and your response may be required.”
What the IRS page asks you to do
The page tells you to review the entire notice and follow its instructions, and to reply by the date listed. If a response form is included, the page says to complete and sign it, state whether you agree or disagree, and include any supporting documentation. If the notice has no response form, follow the notice’s instructions. If you agree and have no other income, credits or expenses to report, the page says to follow the notice’s instructions and that you do not need to amend your return.
If you do not reply
The IRS page says that if you do not reply or the discrepancy cannot be resolved, the IRS may send another notice and a bill.
Reply options the IRS lists
The page lists three: upload (photos or scans as JPG, PNG or PDF through the IRS document upload tool, using the access code printed on the notice), fax to the location listed at the top left of the notice, and mail to the address in the top left corner of the first page. The page warns that if you use an online fax service you should understand its privacy and security policies. Use the contact details printed on your own notice; this page does not repeat fax numbers or mailing addresses.
Other items on the IRS page
Under “You may want to,” the IRS lists: get a transcript of the original return if needed; correct your copy of the return; check prior-year returns for the same issue (and file an amended return if they have it); pay now (interest accrues until the balance is paid and penalties may apply); ask about a payment plan or offer in compromise if you cannot pay in full. If the notice is correct and you have other income, credits or expenses to report, the page says to complete Form 1040-X and write “CP2000” on top of it. For help, the page lists a response-form authorization section, Form 2848 for a representative, an extension request sent with a reply option, an in-person Taxpayer Assistance Center, Publication 5181, and Form 14039 if someone used your name and Social Security number.
How this page differs from the others
CP2000 is the only notice in this set that proposes changes based on a mismatch with third-party reporting; the others describe corrections the IRS has already made, payments, or deposit schedules.
More IRS notice pages
Other pages in this set: CP13, CP16, CP103, CP107, CP108, CP133, CP136, CP153, 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 CP2000 notice: what the notice is, what to do, reply options, help and reference items. Read November 2, 2026.
IRS page last reviewed July 14, 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
Is a CP2000 notice a bill?
No. The IRS page says the notice isn’t a bill and your response may be required. It explains proposed changes to your tax return.
What does a CP2000 notice mean?
The income or payment information the IRS received from third parties, such as employers or financial institutions, does not match what you reported on your return. The IRS page says the difference may increase or decrease your tax or may not change it at all.
When do I have to reply to a CP2000?
The IRS page says to reply to the notice by the date listed on it. This page does not add any other deadline.
What if I agree with the CP2000 and have nothing else to report?
The IRS page says to follow the notice’s instructions and that you do not need to amend your return.
What happens if I do not reply to a CP2000?
The IRS page says that if you don’t reply or the discrepancy can’t be resolved, the IRS may send another notice and a bill.
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.