CP71 Notice: What to Know About your IRS Debt
Summary:
The CP71 Notice is issued by the IRS as an annual reminder that a taxpayer still has an unpaid balance on their tax account. This notice highlights the importance of taking immediate action to address the balance to avoid accumulating interest, penalties, and potential legal repercussions, including the revocation or denial of a passport by the U.S. Department of State for seriously delinquent tax debt.
Receiving a CP71 Notice from the IRS can feel overwhelming, especially when it serves as a reminder that you still owe taxes. This notice is a serious communication that requires your attention, as it outlines your unpaid balance, potential penalties, and the risks of inaction, including passport denial or revocation. Understanding how to handle this notice effectively is critical to avoiding additional financial burdens and resolving your tax debt. In this article, we’ll break down what a CP71 Notice is, what it means for you, and the steps you can take to address it.
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What is a CP71 notice?
A CP71 Notice is an annual letter sent by the IRS to inform taxpayers that they still have an unpaid tax balance on one or more of their tax accounts. This notice serves as a reminder that immediate action is required to pay off the debt, as interest and penalties continue to accrue until the balance is paid in full. The CP71 Notice is different from other IRS letters because it may also indicate the U.S. Department of State’s authority to deny or revoke a passport for taxpayers with “seriously delinquent tax debt.”
The IRS issues this notice to keep taxpayers informed about their financial obligations and prevent their debt from growing out of control. Ignoring the CP71 Notice can have serious consequences, such as additional penalties, garnishment of wages, and possible legal actions by the IRS.
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 to do if you receive a CP71 notice
Review the notice carefully
The first step in dealing with a CP71 Notice is to read it thoroughly. The notice provides a detailed breakdown of your unpaid balance, including the amount owed, any accrued interest, and penalties. Additionally, it may highlight actions that you need to take to prevent further escalation, such as settling the debt or setting up a payment plan.
Pay the unpaid balance in full
One of the most straightforward ways to handle the CP71 Notice is to pay the full balance as soon as possible. Doing so will stop additional interest and penalties from accumulating. The IRS offers several options to make payments quickly and securely:
Online payment: Log in to your IRS account and pay the amount owed electronically. This method is fast, and you’ll receive instant confirmation once the payment is processed.
Mail payment: If you prefer, you can mail a check or money order using the envelope provided with the notice. Be sure to include the bottom part of the CP71 Notice to ensure the IRS applies your payment to the correct account.
Mail payment: If you prefer, you can mail a check or money order using the envelope provided with the notice. Be sure to include the bottom part of the CP71 Notice to ensure the IRS applies your payment to the correct account.
Set up a payment plan
If paying the full balance isn’t feasible, you can apply for an IRS payment plan, also known as an installment agreement. This allows you to spread the payments over time, reducing the immediate financial burden. The IRS offers an online payment agreement tool where you can apply and receive immediate confirmation if your payment plan is approved.
Explore other tax debt relief options
If you’re experiencing significant financial hardship, the IRS may offer additional relief options, such as:
Offer in compromise: This program allows you to settle your tax debt for less than the full amount you owe. However, approval depends on your financial situation, and you must meet specific criteria to qualify.
Temporarily delay collection: In cases of extreme financial difficulty, the IRS may agree to delay collection efforts until your situation improves. This doesn’t eliminate your debt but provides some temporary relief.
Temporarily delay collection: In cases of extreme financial difficulty, the IRS may agree to delay collection efforts until your situation improves. This doesn’t eliminate your debt but provides some temporary relief.
Act quickly to avoid further consequences
If you fail to respond to the CP71 Notice, several negative outcomes could arise:
Interest will continue to accumulate: The longer you wait to pay your balance, the more interest will accrue, increasing the total amount owed.
Additional penalties may apply: The IRS may impose further penalties, especially if you are deemed non-compliant.
Passport denial or revocation: The U.S. Department of State has the authority to deny, revoke, or not renew your passport if you are classified as having seriously delinquent tax debt (typically a balance exceeding $55,000, including penalties and interest).
Additional penalties may apply: The IRS may impose further penalties, especially if you are deemed non-compliant.
Passport denial or revocation: The U.S. Department of State has the authority to deny, revoke, or not renew your passport if you are classified as having seriously delinquent tax debt (typically a balance exceeding $55,000, including penalties and interest).
Pro Tip
If you can’t pay your full balance, make a partial payment immediately. This reduces interest and penalties while you set up a payment plan with the IRS.
Why your CP71 notice is important
The CP71 Notice serves as a crucial reminder of your financial obligations. Ignoring it won’t make the issue go away. In fact, failure to respond could lead to even more severe consequences, such as wage garnishments, liens on your property, or even legal action by the IRS. Addressing the CP71 Notice promptly ensures that you avoid accumulating additional penalties and interest and can resolve the debt in a manageable way.
The notice may also remind you of your risk of passport denial. Under U.S. law, the IRS can certify your tax debt to the State Department if it reaches a certain threshold, which could result in the denial or revocation of your passport. This is a powerful tool the IRS uses to encourage delinquent taxpayers to resolve their debts.
Pro Tip
Always keep copies of your CP71 notice and any correspondence with the IRS for your records. This helps avoid issues if you need to dispute amounts or provide evidence of payments.
How to avoid future tax notices
Receiving a CP71 Notice once is stressful enough, but you can take steps to avoid future notices and prevent tax issues from snowballing:
Adjust your tax withholding
If you’re receiving a notice for an unpaid balance year after year, it could be because you’re not having enough taxes withheld from your paycheck. Consider adjusting your withholding by filling out a new Form W-4 and submitting it to your employer. Increasing your withholding can help ensure that you don’t owe taxes at the end of the year.
Make estimated tax payments
If you’re self-employed or have other sources of income not subject to withholding, you may need to make estimated tax payments throughout the year to avoid owing a large balance at tax time. IRS Publication 505 provides detailed guidance on how to calculate and make estimated tax payments.
File your taxes on time
One of the easiest ways to avoid penalties and notices is to file your tax return on time. Filing late can result in penalties, and if you owe money, those penalties will add to your overall balance. Filing electronically is often faster, more accurate, and helps you claim credits and deductions you may have missed if you filed by paper.
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Frequently asked questions
What should I do if I can’t pay my full tax balance?
If you can’t pay your full tax balance, the IRS offers several options to help. You can apply for an installment agreement, which allows you to make monthly payments over time. Additionally, you can explore other tax debt relief options, such as an offer in compromise, which may allow you to settle your tax debt for less than the full amount. It’s important to pay as much as you can now to reduce interest and penalties while you work out a payment plan.
Can the IRS temporarily delay collections if I’m facing financial hardship?
Yes, under certain circumstances, the IRS may temporarily delay collections if you’re experiencing significant financial hardship. This delay doesn’t eliminate your debt, but it postpones the collection efforts until your financial situation improves. You may need to provide financial information to the IRS to demonstrate your hardship. During this time, interest and penalties will continue to accrue, so it’s important to resolve the balance as soon as possible.
What happens if I ignore the CP71 notice?
Ignoring a CP71 Notice can lead to several negative consequences. First, interest and penalties will continue to accumulate on your unpaid balance, increasing the total amount you owe. Additionally, the IRS may take enforcement actions, such as garnishing your wages or placing a lien on your property. If your tax debt is considered seriously delinquent, the U.S. Department of State may revoke or deny your passport. Therefore, it’s crucial to address the notice promptly.
How do I dispute the amount on the CP71 notice if I believe it’s incorrect?
If you believe the amount on your CP71 Notice is incorrect, you should contact the IRS immediately using the toll-free number provided on the notice. Be prepared to provide any documentation or records that support your claim. You can also consult a tax professional to help you navigate the dispute process. If necessary, you may need to file an amended tax return or provide additional information to correct the balance.
What are my options if the IRS certifies my debt as seriously delinquent?
If your tax debt is certified as seriously delinquent (typically over $55,000), the IRS will notify the U.S. Department of State, which may result in your passport being revoked, denied, or not renewed. To resolve this, you can pay the debt in full or set up a payment plan with the IRS. If you believe the certification is an error, you can contact the IRS and work to resolve the discrepancy. Additionally, the IRS will remove the certification if you enter into a payment agreement or successfully dispute the debt.
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.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You 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. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your 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. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your 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. |
| CP11M | Your 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. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The 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. |
| CP13M | The 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. |
| CP13R | The 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. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You 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. |
| CP21C | The 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. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The 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. |
| CP24 | The 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. |
| CP24E | The 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. |
| CP25 | The 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. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The 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. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You 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). |
| CP259B | The 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. |
| CP259C | The 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. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You 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. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As 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. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The 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. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You 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. |
| CP504B | You 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. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted 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. |
| CP604B | Usted 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. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros 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. |
| CP721 | Hicimos 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. |
| CP722 | Hicimos 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. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The 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. |
| CP3219A | The 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. |
| CP3219N | The 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 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS 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 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The 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 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your 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 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A 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 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A 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 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The 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 2761C | The 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 2789C | An 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 2840C | Confirms 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 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A 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 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The 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 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The 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 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The 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 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- A CP71 Notice is an annual reminder from the IRS that you have an unpaid tax balance.
- Paying your balance in full or setting up a payment plan can stop further penalties and interest.
- The U.S. Department of State may deny or revoke your passport if your debt is seriously delinquent.
- If you’re facing financial hardship, explore IRS relief programs, such as an Offer in Compromise or a temporary delay in collection.
- Ignoring the CP71 Notice can result in additional penalties, interest, and even legal action.
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