CP87C Notice: Resolve SSN Issues Quickly

Last updated 11/01/2024 by

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Summary:

CP87C is an IRS notice issued to taxpayers when there is a discrepancy or potential error in their tax return regarding their Social Security Number (SSN). This notice alerts taxpayers to issues related to their SSN, especially when the number provided on their tax return does not match what the IRS has on record. Failure to correct these discrepancies can lead to delays in tax return processing and the release of refunds. Understanding CP87C is crucial to resolving issues efficiently and avoiding penalties.

Getting an IRS notice in the mail can be alarming, especially if it signals a problem with your Social Security Number (SSN). The CP87C notice is one such IRS correspondence that taxpayers may receive if the Social Security Number on their tax return doesn’t match IRS records. This can happen due to clerical errors, identity theft, or a mismatch in the data held by the Social Security Administration (SSA).

In this guide, we will walk you through everything you need to know about CP87C, including why you received it, how it affects your tax filing, and what steps you should take to resolve the issue. By acting promptly and understanding the implications, you can ensure your tax return is processed without unnecessary delays.

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What is CP87C notice?

The CP87C notice is sent by the IRS to notify taxpayers of a problem with the Social Security Number (SSN) listed on their tax return. Typically, this happens when the SSN provided does not match IRS or SSA records. This could occur due to typographical errors, identity theft, or mismatches between your name and SSN as recorded by the SSA.

When the IRS detects such discrepancies, it pauses the processing of the tax return and may withhold refunds until the issue is resolved. The CP87C notice is the IRS’s way of informing taxpayers of this issue and providing instructions on what actions to take.

Why did I receive a CP87C notice?

There are several reasons why the IRS may send a CP87C notice:

1. Clerical error: A simple typographical error in your tax return can cause a mismatch between your name and SSN.
2. Name changes: If you recently changed your name (due to marriage or divorce) and failed to update the SSA, this could cause a discrepancy between your SSA records and the IRS.
3. Identity theft: If someone else has used your SSN fraudulently, the IRS may flag your return, suspecting foul play.
4. Filing under a different SSN: In some cases, taxpayers may mistakenly use an incorrect or outdated SSN when filing their taxes.

The notice alerts you to this issue and prompts you to verify and correct any errors to proceed with your return.

How does the CP87C notice affect you?

When you receive a CP87C notice, it indicates that the IRS has paused the processing of your tax return. Until the SSN issue is resolved, your return will not be processed, and any refund due to you will be delayed. Additionally, if the issue is not resolved in a timely manner, you could face penalties or interest for late filing or payments.

This delay in processing can be frustrating, especially if you’re expecting a tax refund. Resolving the problem as quickly as possible is essential to prevent further issues. Failing to respond to the notice may result in the IRS taking further action, such as holding back your refund or even conducting an audit.

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What should you do when you receive a CP87C notice?

If you receive a CP87C notice, it’s important to address the issue as soon as possible. Here are the steps to take:

Carefully read the notice: Review the CP87C notice to understand the discrepancy. Double-check the SSN and other details on your tax return to see if any mistakes were made.
Verify your SSN: Ensure that the SSN on your tax return matches the one issued to you by the SSA. If you’ve changed your name or SSN, make sure to update your records with both the IRS and SSA.
Correct any errors: If there was a clerical mistake, make the necessary corrections and refile your tax return with the correct information.
Contact the IRS: If you suspect identity theft or can’t identify the cause of the discrepancy, contact the IRS directly using the phone number provided in the notice. You may also need to contact the SSA to update your records.

Acting quickly will help ensure that the issue is resolved before it leads to larger problems, such as delays in refund processing or penalties.

Common reasons for Social Security Number mismatches

Name and SSN don’t match

One of the most common reasons for receiving a CP87C notice is a mismatch between the name on the tax return and the SSN. This usually happens when taxpayers fail to update their name with the SSA after legally changing it. If your name has changed due to marriage, divorce, or any other reason, be sure to notify the SSA to avoid issues when filing your tax return.

Typographical errors

A simple typo can also lead to a mismatch between the SSN on your tax return and what the IRS has on file. Ensure that you carefully enter your SSN, double-checking every digit to prevent such errors.

Identity theft

In some cases, identity thieves may use your SSN to file fraudulent returns. If you suspect that your personal information has been stolen or used without your consent, the IRS offers identity theft protection services. Filing an Identity Theft Affidavit (Form 14039) and requesting an Identity Protection PIN (IP PIN) are steps you can take to safeguard your tax filings.

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How to resolve a CP87C notice

Steps to correct the SSN issue

Here’s a step-by-step guide to resolving the issues raised by a CP87C notice:

1. Review your tax return: Check for any discrepancies between your SSN and the one on file with the SSA.
2. Update records with SSA: If your SSN or name has changed, contact the SSA to update your records.
3. Submit the correct information to the IRS**: Once your records are corrected, submit the updated tax return to the IRS, ensuring the SSN is correct.
4. Contact the IRS: If the issue is not resolved after following the steps, reach out to the IRS for further assistance. You may be asked to provide supporting documentation, such as a copy of your SSN card or government-issued ID.

Filing an amended return

If the mistake on your tax return is significant and involves incorrect information beyond your SSN, you may need to file an amended return (Form 1040X). This form allows you to correct mistakes and resubmit your return to ensure that the IRS has the accurate information needed to process your refund.

What happens if you don’t respond to the CP87C notice?

Ignoring a CP87C notice can result in several negative outcomes:

Your tax return will not be processed, meaning any refunds due to you will be delayed indefinitely.
You could face penalties or interest for not filing your return correctly or failing to correct the issue in a timely manner.
In extreme cases, the IRS may take enforcement action, such as garnishing your wages or freezing your refunds.

It’s essential to respond promptly to avoid these consequences and ensure that your tax situation is handled properly.

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How long does it take to resolve a CP87C notice?

The time it takes to resolve a CP87C notice depends on the nature of the discrepancy and how quickly you act. In some cases, if the issue is simply a clerical error, it can be resolved within a few weeks. However, if identity theft is involved or the discrepancy requires extensive documentation, it may take several months.

Further support options for handling a CP87C notice

If you’re unsure how to resolve the CP87C notice, consider these additional support options:

Consult a tax professional: Tax professionals, such as certified public accountants (CPAs) or tax attorneys, can offer expert guidance and help you navigate the process.
Use IRS online tools: The IRS website offers various online tools and resources to help you resolve discrepancies quickly.
Contact the IRS directly: You can also call the IRS or visit a local IRS office for in-person assistance. If your case is complex, you may be eligible for help from the Taxpayer Advocate Service.

Potential penalties or next steps if you don’t respond

Failure to respond to a CP87C notice could lead to severe financial consequences:

Your tax return will remain unprocessed, causing delays in receiving any refunds.
Penalties and interest may accrue if the issue is not resolved promptly, which could add to your tax liabilities.
The IRS may initiate further actions, such as garnishing wages, placing a lien on property, or freezing assets, which would worsen your tax situation.

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Frequently asked questions

Why did I receive a CP87C Notice?

You received this notice because the SSN on your tax return does not match IRS records. This could be due to clerical errors, name changes, or identity theft.

How do I unlock my account?

To unlock your account, correct the error by verifying your SSN with the SSA, submitting accurate information to the IRS, and following the instructions on the CP87C notice.

What happens if I ignore the CP87C Notice?

Ignoring the notice will delay the processing of your tax return and refund. Penalties and interest may also accumulate, making your tax situation worse.

Can I resolve the issue online?

In some cases, you can correct discrepancies online through the IRS portal. However, written documentation may still be required, especially if identity theft is suspected.

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

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 CP87C Notice is issued when the IRS identifies a mismatch between the SSN on your tax return and their records.
Respond promptly to the notice to correct the SSN issue and avoid delays in tax return processing or penalties.
Ensure that your records with the Social Security Administration are up to date to prevent future discrepancies.
Identity theft may be involved, in which case additional steps like filing an Identity Theft Affidavit may be required.

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