U.S. · IRS notices
IRS CP2057 notice explained.
A notice that you may need to file an amended return because the IRS received information not reported on your return.
CP2057 tells you that you may need to file an amended return because the IRS received information not reported on your tax return. The IRS page says to read the notice, which explains the information received; to file an amended return if the information is correct; and, if you believe it is wrong, to contact the business or person who reported it and ask them to correct it. The IRS page prints no response date.
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 |
|---|---|---|
| CP40 | The IRS assigned your unpaid tax account balance to a private collection agency. The notice contains the agency’s name and contact information, which you need for the two-party verification process. | Work with the assigned private collection agency, or pay the balance now. The IRS page prints no response date. |
| CP2057 | You may need to file an amended return. The IRS received information that was not reported on your tax return. | File an amended return if the information is correct. If it is wrong, contact the business or person who reported it. No date is printed on the IRS page. |
| CP215 | The IRS charged the taxpayer a civil penalty. The notice explains the due date, amount due and payment options. | Read the notice; contact the IRS if you disagree. The due date is the one printed on your notice. |
| CP277 | The IRS accepted the Form 8832, Entity Classification Election. Acceptance is based on the accuracy of the information provided. | File the return that matches your entity classification election, notify the IRS if your address changed, and keep the notice. |
| CP32A | The taxpayer did not cash a refund check and it expired. | Call the number on the notice to get a new check; destroy the old check if you still have it. |
| CP45 | The IRS could not apply the taxpayer’s overpayment to next year’s estimated taxes as requested. | Read the notice, update your own copy of the return, and adjust current-year estimated payments. No date is printed on the IRS page. |
| CP518 | A final reminder: the IRS still has no record that the taxpayer filed prior year tax returns. | Respond immediately: file the return with Form 15103, or complete Form 15103 to explain why you don’t have to file. |
| CP297 | The IRS is giving notice of its intent to levy certain assets for unpaid taxes. The taxpayer has the right to a Collection Due Process hearing. | Read the notice, pay what you owe or request a payment plan. To disagree, request a Collection Due Process hearing on Form 12153. |
| CP3219N | The IRS didn’t receive a tax return and calculated tax, penalty and interest from income reported by third parties. The CP3219N is a Notice of Deficiency (90-day letter). | Challenge: petition the Tax Court within 90 days (150 outside the U.S.) of the notice date. Otherwise sign and return the response form and pay, or file your return by the date shown. |
| CP259 | The IRS shows the taxpayer is required to file a tax return for the periods on the notice but hasn’t. | File the required business return immediately; if you think you’re not required to, complete the Response form. You may disregard it if you filed within the last four weeks with the same name and EIN. |
| CP256 | An installment payment is due for the taxpayer’s IRC section 965 tax liability. | Make your annual installment payment on time as required by IRC section 965(h). The due date is the one on your notice. |
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
“You may need to file an amended return. We’ve received information not reported on your tax return.” The IRS says it matches the information you report with information reported by third parties such as employers and banks, and that this matching takes several months to complete.
If the information is correct
The IRS page says you need to amend your return. It says to complete Form 1040-X, Amended U.S. Individual Income Tax Return, as soon as possible, and to send it to the address for your state found in the Form 1040-X instructions. You can also file Form 1040-X electronically.
If the information is wrong
The IRS page says you don’t have to amend your return if the information is wrong; contact whoever reported it and ask them to correct it, and you don’t need to contact the IRS. It says not to file an amended return only to correct third-party information.
If you reported it but reported it incorrectly
The IRS page says it can accept your information over the phone for incorrectly reported information if the mistake didn’t increase or decrease your tax, but that you should file an amended return if you didn’t report the information or misreported it in a way that increased or decreased your tax.
Other items on the IRS page
For a copy of your original return the IRS page points to ordering a transcript, Form 4506-T (transcript) or Form 4506 (copy of return, which carries a fee), and notes the preparer may have a copy. It also covers identity theft, where the information is wrong because someone else is using your name and Social Security number, and state relief or Infrastructure Investment and Jobs Act payments: no action for a non-taxable relief payment reported on Form 1099-G or 1099-MISC, and Form 1040-X if the payment was determined taxable.
More IRS notice pages
Other pages in this set: CP40, CP215, CP277, CP32A, CP45, CP518, CP297, CP3219N, CP259, CP256. 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 CP2057 notice, Internal Revenue Service: what the notice is, what to do, FAQ. Page last reviewed or updated July 21, 2026. Read November 2, 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 CP2057 notice mean?
You may need to file an amended return. The IRS received information not reported on your tax return, and the notice explains that information.
Do I have to amend my return after a CP2057?
The IRS page says you need to amend your return if the third-party information the IRS received is correct. You don’t have to amend if the information is wrong.
What if the information on a CP2057 is wrong?
The IRS page says to contact whoever reported the wrong information and ask them to correct it. You don’t need to contact the IRS, and you should not file an amended return only to correct third-party information.
How does the IRS say to amend my return?
Complete Form 1040-X, Amended U.S. Individual Income Tax Return, as soon as possible, and send it to the address for your state in the form instructions. You can also file it electronically.
Why did it take so long for the IRS to contact me?
The IRS page says it matches the information on your return with information reported by third parties such as employers and banks, and that this matching takes several months to complete.
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.