A CP2000 notice says the IRS found a difference between information it received from a third party and what you reported on your tax return. Review the proposed changes and reply by the date listed on your notice.
What to have in front of you
- Your full CP2000 notice and any response form included with it
- Your copy of the tax return discussed in the notice
- Income or payment documents related to the information in the notice
- Any supporting documentation you want to include with your reply
If needed, you can get a transcript of your original tax return.
What the notice means
The IRS receives income and payment information from third parties, such as employers and financial institutions. The notice says that information does not match what you reported on your return.
The IRS explains the proposed changes and the information it used to determine them. A difference may increase or decrease your tax, or it may not change your tax at all.
The notice is not a bill. A response may be required. Read the entire notice and follow its instructions.
The CP2000 notice series also includes CP2000A, CP2000B, CP2000C, CP2000D and CP2000E. Follow the instructions on the notice you received.
What the response date means
The date listed on your notice is the date by which the IRS asks you to reply. Check your own notice for that date.
If you need more time, you can send an extension request using one of the reply options below. Keep the response date in front of you as you review the notice and gather your documents.
If you do not reply, or if the IRS cannot resolve the discrepancy, the IRS may send another notice and a bill.
How to prepare your response
Compare the information in the notice with your tax return and the related documents. The notice explains the information the IRS used for its proposed changes.
If a response form is included, complete and sign it. State whether you agree or disagree with the notice, and include any supporting documentation. If your notice does not have a response form, follow the instructions on the notice.
If you agree with the notice and do not have other income, credits or expenses to report, follow the notice’s instructions. The IRS says you do not need to amend your return in that situation.
If the notice is correct and you have other income, credits or expenses to report, the IRS lists a different process. Complete Form 1040-X, Amended U.S. Individual Income Tax Return, and write “CP2000” on top. Submit it with your notice response form using a reply option.
A tax professional can help you review the notice. The IRS also lists ways to authorize someone to contact it on your behalf.
How to send your reply
The IRS lists three reply options:
- Upload: The IRS describes this as the fastest way to send a reply. You can upload photos or scans as JPG, PNG or PDF files using the IRS document upload tool. The access code is 895ny-k9654.
- Fax: Use the fax number for the location listed on the top left side of your notice. If you use an online fax service, check its privacy and security policies.
- Mail: Send your response to the address in the top left corner of the first page of your notice.
You can also use one of these reply options to request more time to respond.
Check and keep your records
The IRS suggests correcting your copy of your tax return and keeping it with the notice for your records. You can also check returns from prior years. If they have the same issue, the IRS says to file an amended return.
For future returns, the IRS suggests keeping complete records and checking the forms you receive from employers, banks, payment apps or online marketplaces. These may include Forms W-2, 1098 and 1099. The IRS also suggests waiting until you receive all your income documents before filing.
Other options and help
The IRS lists payment options for any tax due. These include applying for a payment plan or an offer in compromise if you cannot pay in full. The IRS says interest accrues until the balance is paid and penalties may apply.
You can complete the Authorization section of the response form to allow someone to contact the IRS for you about this notice. To authorize someone, such as a tax professional, to contact the IRS on your behalf about this or another matter you authorize, the IRS lists Form 2848, Power of Attorney and Declaration of Representative.
If someone used your name and Social Security number, the IRS says you can report identity theft by sending your reply with a completed Form 14039, Identity Theft Affidavit.
The IRS also lists in-person help through an IRS Taxpayer Assistance Center. You may be eligible for help from the Taxpayer Advocate Service or a Low Income Taxpayer Clinic.
You can also paste your letter into the Clarify Help box on the home page.
Where this comes from
IRS Letter CP2000: Proposed Changes to Your Tax Return