SuperMoney logo
SuperMoney logo

CP153 Notice: Why You Got It and How to Respond

Silas Bamigbola avatar image
Last updated 10/30/2024 by
Silas Bamigbola
Fact checked by
Ante Mazalin
Summary:
The CP153 notice is sent by the IRS when there is an overpayment on your business tax return. The notice indicates that the IRS could not issue your refund via direct deposit, so they will be mailing you a refund check. This notice primarily applies to corporations or businesses that have filed returns for prior tax years and are expecting a refund. The notice also outlines the timeframe for receiving the refund check and includes steps for resolving any issues if the check is not received on time.
Receiving a notice from the IRS can be concerning, particularly when it involves your business’s taxes. A CP153 notice informs you that the IRS has processed your business tax return and has determined that you are due a refund. However, due to specific circumstances, they cannot deposit the refund directly into your bank account. Instead, the IRS will send the refund by mail in the form of a check. This article will guide you through understanding the CP153 notice, what steps to take, and how to avoid similar issues in the future.
We will cover everything you need to know to handle the CP153 notice efficiently, including an explanation of why you received the notice, what actions you should take, and answers to frequently asked questions.

Get Competing Personal Loan Offers In Minutes

Compare rates from multiple vetted lenders. Discover your lowest eligible rate.
Get Personalized Rates
It's quick, free and won’t hurt your credit score

What is a CP153 notice?

A CP153 notice is an official notification sent by the IRS indicating that a refund is owed due to an overpayment on your business’s tax return. However, the IRS is unable to provide this refund through direct deposit. Instead, they will issue a refund check that will be mailed to the address on file for your business.
This situation usually occurs when a corporation files an amended return or submits a return for a prior tax year. In such cases, IRS systems are not set up to process direct deposit refunds, so checks are issued by mail. You might also receive this notice if there is an issue with the bank account information provided during filing, such as incorrect or outdated details.

Pro Tip

Set up IRS account alerts online to get real-time notifications on any changes to your tax return or account. This helps you stay updated on adjustments and due dates.

What should you do when you receive a CP153 notice?

When you receive a CP153 notice, it’s important to take the following steps to ensure you receive your refund without delay:
  • Read the notice carefully to understand why the refund is being issued via check rather than direct deposit.
  • Verify that the address on file with the IRS is correct to ensure that the refund check is sent to the right place.
  • Contact the IRS if your address has changed or if there are any discrepancies in the notice, as this can delay receiving your refund.
  • Expect the refund check to arrive within three to four weeks from the date of the notice. If the check hasn’t arrived after four weeks, contact the IRS using the number provided on your CP153 notice.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.

How to respond if you haven’t received your refund

If your refund check does not arrive within the expected time frame, there are several steps you can take to resolve the issue:
  • Call the IRS at the phone number listed on your CP153 notice for an update on your refund status.
  • If the check is lost or never arrived, you can request a replacement check by filing IRS Form 3911, which is used to trace a missing refund.
  • Make sure that the IRS has your current and correct address on file. If needed, you can update your address by submitting IRS Form 8822, Change of Address.
  • In case of any unresolved issues, you may also seek assistance from the IRS Taxpayer Advocate Service, which can help expedite your refund if you’re facing significant delays or hardships.

Pro Tip

Double-check your banking information before submitting your tax return. This reduces the risk of refund delays caused by incorrect account details.

Why can’t the IRS send a direct deposit refund for older returns?

The IRS typically processes direct deposit refunds for the current tax year only. If you’re filing an amended return or a return for a previous tax year, the system does not allow direct deposit, and a check must be issued instead.
If you wish to avoid this in the future, ensure that you file your tax return on time and provide correct banking details for the year in question. This way, the IRS will be able to process your refund as a direct deposit.

Tips to ensure faster refunds in the future

To ensure faster refunds and avoid receiving a CP153 notice in the future, consider the following tips:
  • File your taxes electronically. E-filing can help reduce errors and ensures that the IRS receives your return faster, which speeds up the refund process.
  • Double-check the bank account information you provide on your return. Make sure it is current, correct, and matches the account you want your refund deposited into.
  • File your return as early as possible. This reduces the likelihood of delays, especially if you’re expecting a refund.
  • If your business frequently receives refunds, consider enrolling in the IRS’s Direct Deposit Program to ensure quicker processing in the future.

Consequences of not responding to the CP153 notice

Failing to respond to the CP153 notice can lead to several negative consequences. It’s important to act promptly to avoid potential complications, which can include:
  • Delayed refund: If you do not respond, your refund will remain unprocessed, and you may experience significant delays in receiving your refund check.
  • Accrual of interest: Overpayments may start accruing interest if the IRS does not resolve your refund within the specified period, potentially complicating your account balance.
  • Penalties: If the IRS identifies additional issues with your return, you may face penalties or fines that can be avoided by timely resolution of the CP153 notice.
  • Communication challenges: Ignoring the notice can lead to further correspondence or actions from the IRS, which can make resolving the situation more difficult and time-consuming.
In order to avoid these consequences, it’s crucial to respond as soon as you receive the notice and follow the instructions provided.

Pro Tip

Always file your taxes electronically if possible. E-filing speeds up the process, reduces errors, and increases your chances of receiving a direct deposit refund.

Seeking professional help

If you are unsure how to proceed after receiving the CP153 notice or are facing complex issues, seeking professional help may be your best option. Tax professionals can assist you in navigating the IRS process and ensuring that your case is handled efficiently.
Here are a few ways a professional can help:
  • Tax preparation experts: A CPA or tax attorney can help verify your tax return, ensuring that your overpayment or refund is processed correctly and all relevant information is accurate.
  • Expediting resolutions: Professionals often have direct contacts at the IRS or experience in resolving tax disputes, helping you avoid delays in refund processing.
  • IRS correspondence: A tax expert can draft and send the necessary documents on your behalf, ensuring that the IRS receives everything needed to process your case.
  • Identity theft concerns: If identity theft is suspected, professionals can guide you in taking steps to protect your personal and financial information while resolving the issue with the IRS.
Ultimately, seeking professional advice can save you time and minimize the risk of making costly mistakes when dealing with the IRS.
Looking for the best way to reduce your tax burden? We’ve compiled a list of theBest Tax Relief Companiesto help you navigate tax challenges and save money. Click here to discover trusted experts who can assist you with tax resolution, IRS negotiations, and more!

Frequently asked questions

What is the reason for my refund being issued by check instead of direct deposit?

When you receive a CP153 notice, it typically means the IRS was unable to issue your refund through direct deposit. This can occur for various reasons, such as incorrect or outdated banking information provided on your tax return, filing for a prior tax year, or an amended return. The IRS will then mail a check to the address they have on file.

What should I do if my address has changed after filing my tax return?

If your address has changed after you filed your tax return, you must update it with the IRS to ensure you receive your refund check. You can update your address by filing IRS Form 8822, Change of Address. It is important to do this promptly to avoid delays in receiving your refund or other important IRS communications.

How can I check the status of my refund?

To check the status of your refund, you can use the IRS’s “Where’s My Refund?” tool, available on the IRS website. This tool provides real-time updates on the processing of your tax return and the status of your refund. You can also call the phone number provided on your CP153 notice if you need further assistance.

Can I request a replacement refund check if it’s lost or damaged?

Yes, if your refund check is lost, stolen, or damaged, you can request a replacement by submitting IRS Form 3911, Taxpayer Statement Regarding Refund. This form allows the IRS to trace the original check and issue a replacement if necessary. Be sure to notify the IRS as soon as you realize there is an issue with the delivery or integrity of your refund check.

Is there a way to avoid receiving a CP153 notice in the future?

To avoid receiving a CP153 notice in the future, make sure to provide accurate, up-to-date banking information when filing your taxes. You should also file electronically and submit your tax return on time. Filing returns for the current tax year, rather than previous years or amendments, will also increase the likelihood of receiving your refund via direct deposit rather than a mailed check.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • A CP153 notice is issued when the IRS cannot send a direct deposit refund and instead mails a check.
  • You should receive your refund check within three to four weeks from the date of the notice.
  • If the check doesn’t arrive, contact the IRS and, if necessary, file IRS Form 3911 to trace the refund.
  • Filing your taxes electronically and double-checking your banking information can help ensure faster refunds in the future.

Share this post:

Table of Contents