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CP249c Notice: What It Means and How to Handle It

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Last updated 11/01/2024 by
SuperMoney Team
Fact checked by
Ante Mazalin
Summary:
The CP249c Notice is issued by the IRS to notify taxpayers about a delay in processing their tax returns due to potential issues with their tax filings. Typically, this notice is related to identity verification or discrepancies in the reported income or credits. The notice informs taxpayers about the delay and outlines steps to resolve the matter, which may involve providing additional documentation or verifying information.
Receiving a CP249c Notice from the IRS can be concerning, especially if you’re not sure what triggered the issue. This notice usually indicates that your tax return has been delayed due to potential identity verification issues or discrepancies in the reported information. Addressing the notice promptly is crucial to avoid further delays, penalties, or complications with your tax filings. In this article, we’ll break down what a CP249c Notice means, how it impacts you, and the steps you need to take to resolve it.

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What is the CP249c Notice?

The CP249c Notice is a communication from the IRS that informs taxpayers about a delay in processing their tax return. This delay could be due to various reasons, including suspected identity theft, discrepancies in the reported income, or issues with claimed credits. The IRS sends this notice when it needs more time to review the submitted tax return before processing or issuing a refund.
This notice typically arises from discrepancies or mismatches detected in the information provided on the tax return compared to the IRS’s records. The IRS may also send a CP249c if they need to verify the taxpayer’s identity to ensure that the tax return was not filed fraudulently. Although the notice itself does not imply that there is a confirmed problem, it signals that the IRS requires additional steps to complete the processing of the tax return.

How the CP249c Notice affects you

When you receive a CP249c Notice, it means that your tax return processing has been delayed due to potential issues that need resolution. The notice can affect you in several ways:
  • Refund delays: If you are expecting a tax refund, it will be delayed until the issue is resolved.
  • Identity verification concerns: If the notice is related to identity theft, you may need to take steps to confirm your identity with the IRS.
  • Potential penalties or interest: If discrepancies on your return are not addressed in a timely manner, penalties or interest may apply.
  • Further complications: Unresolved issues may affect future tax filings and could prompt additional IRS scrutiny.
Addressing the notice promptly will help avoid these potential outcomes and get your tax return back on track.
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.

Pro Tip

If you receive a CP249c Notice, consider using the IRS’s online tools to check the status of your tax return. This can provide additional insights while you work to resolve the notice.

What should you do when you receive a CP249c Notice?

Receiving a CP249c Notice requires prompt action to resolve the underlying issue and avoid further delays. Here’s what you should do:
  • Read the notice carefully: Ensure that you understand the reason for the delay and the specific actions required by the IRS.
  • Gather necessary documents: The IRS may ask for additional information or documentation to verify your identity or the accuracy of your tax return. This could include forms like W-2s, 1099s, or proof of identity.
  • Contact the IRS if needed: If you have questions or need clarification about the notice, contact the IRS using the phone number provided in the CP249c Notice.
  • Respond within the specified time frame: The notice will indicate a deadline for providing the requested information. Meeting this deadline is essential to avoid further delays.
  • Follow up as necessary: After submitting the required documentation, follow up with the IRS if you do not receive a response within the expected time frame.

Pro Tip

Keep copies of all correspondence with the IRS, including the CP249c Notice and any documents you send. This will help if you need to follow up or dispute any issues.

Steps to take when responding to a CP249c Notice

Verify the notice details

Start by carefully reading the CP249c Notice to understand the specific reasons why your tax return processing has been delayed. The notice should outline what the IRS needs from you, whether it’s additional information, verification documents, or corrections to your tax return.

Provide the necessary documentation

In many cases, the IRS may request documentation to verify your identity or validate the information on your tax return. This might include copies of W-2s, 1099s, Social Security cards, or other official documents. Be sure to send clear copies of the requested documents and follow the instructions for submission.

Contact the IRS for further guidance

If the notice is unclear or you need further assistance, don’t hesitate to call the IRS using the phone number listed on the CP249c Notice. The IRS representative can clarify what’s required and help expedite the resolution process if possible.

Other ways to handle a CP249c Notice

In some cases, additional steps may be necessary if you suspect identity theft or if the notice is related to significant discrepancies in reported income or credits.

Enroll in the IRS Identity Protection PIN (IP PIN) program

If identity theft is a concern, consider enrolling in the IRS’s Identity Protection PIN program. This program assigns a unique PIN to eligible taxpayers each year, adding a layer of security when filing tax returns.

Consider professional assistance

If you find the process overwhelming or if there are complex issues involved, such as multiple years of tax discrepancies or potential identity theft, it may be beneficial to seek assistance from a certified tax professional. A tax attorney, CPA, or enrolled agent can guide you through resolving the issue and interacting with the IRS.

Further support options for addressing the CP249c Notice

If you need more help understanding how to proceed after receiving a CP249c Notice, the following resources can be helpful:
  • Consult a tax professional: A CPA, enrolled agent, or tax attorney can offer guidance and representation if you face difficulties resolving the issue.
  • Visit the IRS website: The IRS website provides additional information and resources to help you understand and respond to the CP249c Notice.
  • Contact the Taxpayer Advocate Service (TAS): The TAS is an independent organization within the IRS that helps taxpayers resolve issues. If your situation is causing financial hardship or if you are having trouble navigating the process, the TAS may be able to assist.

Pro Tip

To expedite identity verification, visit your local IRS office with original documents. In-person verification can sometimes resolve issues faster than mailing documents.

Potential penalties or next steps if you don’t respond

Failing to respond to a CP249c Notice can result in serious consequences:
  • Unprocessed tax returns: Your return may remain unprocessed, delaying any refund you may be entitled to.
  • Penalties and interest: If discrepancies are not corrected, you could face penalties or interest on underpaid taxes.
  • Enforcement actions: In severe cases, the IRS may take enforcement actions, such as wage garnishments or fines.
Responding promptly helps prevent these outcomes and ensures your tax matters are resolved in a timely manner.

What potential outcomes are possible?

Once you respond to the CP249c Notice, several outcomes are possible:
  • If the IRS verifies your information: Your return will be processed, and any due refunds will be issued.
  • If discrepancies are identified and corrected: The IRS may update your records accordingly, potentially reducing penalties or adjusting your tax liability.
  • If identity theft is confirmed: The IRS will take steps to protect your account and may require you to use an Identity Protection PIN (IP PIN) for future filings.
In all cases, taking action as soon as you receive the notice will minimize delays and complications.
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Frequently asked questions

Why did I receive a CP249c Notice?

You received this notice because the IRS needs to verify information on your tax return due to potential discrepancies or concerns about identity theft.

How do I resolve the CP249c Notice?

Follow the instructions on the CP249c Notice, which may include providing documentation or verifying your identity with the IRS.

What happens if I ignore the CP249c Notice?

Ignoring the notice can result in delays in processing your tax return, as well as penalties and interest on any unpaid taxes.

Can I resolve the CP249c Notice online?

Depending on the situation, you may be able to resolve the issue online through the IRS’s secure portal, but in most cases, written documentation or additional verification is needed.
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 CP249c Notice indicates a delay in processing your tax return due to verification issues or discrepancies.
  • Address the notice promptly by following the instructions and providing any requested documentation.
  • Failure to respond may result in penalties, interest, or enforcement actions from the IRS.
  • Professional assistance may be helpful if the notice is related to identity theft or complex discrepancies.

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