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IRS Letter CP565 Notice: What Is It and How Should You Respond?

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Last updated 10/30/2024 by
SuperMoney Team
Fact checked by
Ante Mazalin
Summary:
The CP565 Notice is issued by the IRS to inform taxpayers that they have been assigned an Individual Taxpayer Identification Number (ITIN). In this article, we will explain the purpose of the CP565 Notice, how it impacts taxpayers, and the steps you should take to ensure everything is in order with your ITIN. Understanding this notice is crucial for anyone who needs an ITIN for tax purposes, and we’ll guide you through what to do next.
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Receiving an IRS CP565 Notice can feel overwhelming, but it’s important to understand that this notice serves as confirmation that you have been issued an Individual Taxpayer Identification Number (ITIN). This number is crucial for individuals who are required to file a U.S. tax return but are not eligible for a Social Security Number. In this article, we will break down the purpose of the CP565 Notice, explain how the ITIN is used, and guide you through the steps you need to take after receiving this notice. Understanding and responding to this notice properly is key to staying compliant with your tax obligations.

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What is the CP565 notice?

The IRS CP565 Notice is a formal letter notifying individuals that the IRS has issued them an Individual Taxpayer Identification Number (ITIN). An ITIN is used by individuals who are required to file a federal tax return but do not qualify for a Social Security Number (SSN). This notice confirms that the IRS has processed your application and assigned you a unique ITIN.
Some key reasons why an individual might need an ITIN include:
  • Non-resident aliens filing a U.S. tax return.
  • U.S. resident aliens (based on days present in the U.S.) filing a tax return.
  • Dependents or spouses of U.S. citizens or resident aliens.
  • Dependents or spouses of nonresident visa holders.
The ITIN is essential for individuals who fall under these categories, allowing them to meet their U.S. tax obligations.

Why did you receive a CP565 notice?

The IRS sends the CP565 Notice after successfully processing your ITIN application. Essentially, it confirms that your ITIN has been issued and can be used for filing federal tax returns. If you applied for an ITIN through Form W-7, either as part of a tax return or as a separate process, receiving this notice is a positive indication that your application was accepted.
However, it’s important to note that an ITIN does not:
  • Authorize you to work in the U.S.
  • Provide eligibility for Social Security benefits.
  • Change your immigration status.

What information does the CP565 notice contain?

The CP565 Notice contains several important details:
  • Your newly assigned ITIN.
  • Instructions on how to use the ITIN on your tax filings.
  • Information about maintaining your ITIN and renewing it if necessary.
It is crucial to keep this notice in a safe place, as your ITIN will be used on all future tax filings, and the notice serves as proof of issuance.

Pro tip

Always check the expiration status of your ITIN before filing your taxes. If your ITIN has expired, renew it as soon as possible to avoid delays in processing your return.

How to use your ITIN

Once you’ve received the CP565 Notice and your ITIN, it is essential to use this number for filing your federal tax returns. When filling out tax forms, wherever you are asked for an SSN and you don’t have one, you should use your ITIN instead. Here are a few key points to remember:
  • Include your ITIN on all tax-related documents.
  • Use your ITIN to report income, claim tax credits, or fulfill other tax-related obligations.
  • Keep your ITIN confidential to prevent identity theft or misuse.

When does an ITIN expire?

ITINs do not last indefinitely. Typically, ITINs that have not been used on a tax return for three consecutive years will expire. Additionally, certain ITINs issued before 2013 may need to be renewed. The IRS periodically requires ITIN holders to renew their ITIN, particularly if they are still using it for tax filing purposes.

What should you do if your ITIN expires?

If your ITIN has expired, you will need to renew it before filing your next tax return. You can do this by submitting a Form W-7 along with the required identification documents. It’s important to renew your ITIN in a timely manner to avoid processing delays with your tax return.

What should you do if you receive a CP565 notice?

Receiving a CP565 Notice means that the IRS has successfully processed your ITIN application. Here are the steps you should follow upon receiving the notice:
  • Carefully review the notice: Ensure that all the details are correct, especially your personal information and ITIN.
  • File your tax return: Use the newly issued ITIN on all future federal tax returns and other tax-related documents.
  • Store the notice safely: Keep the notice in a secure location for future reference.
  • Stay informed about ITIN expiration: Be aware of the expiration rules and renewal processes to avoid lapses in your tax filings.

Pro tip

If you need to renew your ITIN, start the process early. Waiting until the last minute can result in delays in your tax filings, especially during tax season when processing times are longer.

What happens if you lose your CP565 notice?

If you lose your CP565 Notice, it’s essential to retrieve your ITIN. You can:
  • Check your previous tax returns: Your ITIN should be listed on any tax return you’ve previously filed.
  • Contact the IRS: You can call the IRS at their designated hotline for assistance in recovering your ITIN.

What to do if there are errors on your CP565 notice?

In rare cases, the CP565 Notice may contain errors regarding your personal information. If you notice any discrepancies, you should:
  • Contact the IRS immediately to correct any errors.
  • Ensure that your ITIN is accurately reflected on all future tax documents.
Correcting errors promptly will help prevent any issues with your tax filings in the future.

Pro tip

Make sure that all personal information on the CP565 Notice is accurate. This includes your name, address, and other identifying details. Any errors could lead to delays or complications with your tax filings.

Potential consequences of not responding to ITIN-related issues

Failure to respond to ITIN expiration notices or failure to renew your ITIN can have several consequences:
  • Delayed tax filings: You will not be able to file a tax return if your ITIN has expired, which can lead to penalties or missed tax deadlines.
  • Loss of tax credits: Any tax credits, such as the Child Tax Credit, may be withheld until you renew your ITIN.
  • Refund delays: If you’re entitled to a tax refund, it will be delayed until the IRS receives the necessary documentation or an updated ITIN.

Protecting your ITIN: Identity theft concerns

Identity theft is a growing concern, and ITIN holders should take proactive steps to protect their tax identification numbers. Although an ITIN does not authorize you to work or receive Social Security benefits, it can still be used fraudulently by criminals.
Some best practices for protecting your ITIN include:
  • Never share your ITIN unless necessary.
  • Keep your ITIN documents in a safe, secure place.
  • Monitor your tax filings for any suspicious activity or unauthorized use of your ITIN.
  • Consider enrolling in the IRS Identity Protection PIN (IP PIN) program for added security during tax filings.
If you believe that your ITIN has been compromised or used fraudulently, contact the IRS immediately to safeguard your financial identity.

Pro tip

If you suspect that your ITIN has been compromised or used fraudulently, file an Identity Theft Affidavit (Form 14039) with the IRS to prevent further misuse.

Looking for more help?

If you’re unsure how to proceed with your ITIN or have questions about your CP565 Notice, you have several options for assistance:
  • Consult a tax professional: A Certified Public Accountant (CPA) or tax attorney can provide expert advice, especially if you have complex tax issues.
  • IRS Website: Visit the IRS’s official website for FAQs and detailed information on ITINs and notices.
  • Taxpayer Advocate Service: If you’re experiencing issues with your ITIN or tax filings, the IRS offers a Taxpayer Advocate Service that provides free help to individuals dealing with unresolved tax problems.
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Frequently asked questions

Can I apply for an ITIN without filing a tax return?

In most cases, you must file a federal tax return with your ITIN application. However, there are exceptions, such as if you are a dependent or spouse of a U.S. citizen or resident alien, or if you are claiming treaty benefits. In such situations, you can apply for an ITIN without filing a tax return.

How long does it take to get an ITIN after submitting Form W-7?

The IRS usually processes ITIN applications within seven weeks if your application is complete and submitted correctly. However, during tax season or if there are processing delays, it may take longer. Make sure to apply as early as possible to avoid any disruptions in your tax filings.

Do I need to renew my ITIN if I am no longer required to file U.S. taxes?

No, if you are no longer required to file U.S. taxes or use your ITIN, you do not need to renew it. However, if your circumstances change and you need to file a tax return in the future, you will need to renew your ITIN at that time if it has expired.

Can an ITIN be used as proof of legal immigration status?

No, an ITIN does not grant or prove legal immigration status. It is solely a tax processing number issued by the IRS for individuals who are not eligible for a Social Security Number but need to file a U.S. tax return. It cannot be used to authorize work or claim Social Security benefits.

What should I do if my ITIN application is rejected?

If your ITIN application is rejected, the IRS will send you a notice explaining the reason. You should carefully review the notice and correct any errors or missing information before resubmitting your application. You can also seek assistance from a Certified Acceptance Agent (CAA) or tax professional to help ensure your application is complete and accurate.
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

  • The CP565 Notice confirms that the IRS has issued you an Individual Taxpayer Identification Number (ITIN), which is required for individuals who are not eligible for a Social Security Number but need to file U.S. tax returns.
  • Your ITIN must be renewed if it has expired or if it hasn’t been used on a tax return for three consecutive years.
  • An ITIN does not grant work authorization or provide eligibility for Social Security benefits.
  • Always keep your ITIN and related documents secure to avoid identity theft or misuse.
  • Respond promptly to any IRS notices related to your ITIN to avoid delays in tax filing, processing, or refunds.

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