IRS Notice CP31: What Is It and How Should You Respond?
Summary:
IRS Notice CP31 informs taxpayers that their refund check was returned to the IRS due to an address error. The notice is not a bill or an audit, but it’s crucial to act quickly to avoid refund delays. Taxpayers must update their address with the IRS using Form 8822 and may need to request a replacement check by filing Form 3911. Responding to the notice correctly is vital, as supplying inaccurate or incomplete information could lead to further complications, including a potential audit.
Receiving a notice from the IRS can be alarming, especially when it involves your refund. The IRS Notice CP31 is issued when a taxpayer’s refund check is returned to the IRS due to a mailing issue, often related to an incorrect or outdated address. While this notice doesn’t mean you’re under audit or owe money, it is essential to address the issue promptly to avoid further delays in receiving your refund.
In this article, we’ll explain what CP31 is, why you received it, and how to respond. We’ll also cover the forms and steps needed to ensure you get your refund as quickly as possible, and we’ll address some frequently asked questions.
What is IRS notice CP31?
The CP31 notice is issued by the IRS to notify you that your refund check was returned due to an address issue. The IRS typically sends refund checks to the address you have on file, but if that address is outdated, incomplete, or incorrect, the postal service will return the check to the IRS. When this happens, the IRS sends out a CP31 notice to inform you of the issue and provide instructions on how to resolve it.
The CP31 notice is not a bill, an audit notice, or an indication of any wrongdoing. It’s simply a notification that the IRS attempted to send your refund, but was unable to deliver it. The notice will include information on how to update your address and the steps to request a replacement refund check.
Pro Tip
Keep a copy of your IRS notice and all related documents in a safe place for future reference. This will help you if you need to contest changes or answer questions in the future.
Why did I receive IRS notice CP31?
You received the CP31 notice because your refund check was returned to the IRS. There are several reasons this could have happened, including:
- An incorrect address on your tax return.
- An outdated address, if you moved recently and did not notify the IRS.
- A clerical error or typo on your address.
If any of these scenarios apply, the IRS was unable to mail your refund to you, which resulted in the refund check being returned to them. Once the check is returned, the IRS will send out a CP31 notice to inform you and request that you correct your address records.
Steps to take after receiving IRS notice CP31
When you receive a CP31 notice, it’s important to act quickly to avoid further delays in receiving your refund. Here are the steps you should take:
Verify your address
The first step is to verify the address that the IRS has on file. You can check the address on the CP31 notice or by logging into your IRS online account. If the address is incorrect, outdated, or incomplete, you’ll need to update it.
Update your address with form 8822
To update your address, you will need to file IRS Form 8822, the “Change of Address” form. This form allows you to officially update your address in the IRS’s records, ensuring that future correspondence and refund checks are sent to the correct location. It’s a good idea to send Form 8822 by certified mail so you have proof that it was received by the IRS.
Request a replacement refund check
In some cases, the IRS may ask you to file Form 3911, “Taxpayer Statement Regarding Refund,” to request a replacement check. Form 3911 is used to initiate the process of reissuing a refund check that was returned to the IRS.
Once you’ve filed Form 8822 to update your address and, if necessary, Form 3911 to request a replacement check, the IRS will reissue your refund and send it to your updated address.
Pro Tip
Always send forms like Form 8822 or Form 3911 to the IRS via certified mail with a return receipt. This provides proof that your documents were received, reducing the risk of further delays.
Is IRS notice CP31 an audit?
No, the CP31 notice is not an audit. It’s simply a notification that your refund check was returned to the IRS due to an address issue. However, it’s important to respond promptly and correctly to avoid any further complications. While the notice itself is not an audit, providing inaccurate or incomplete information when resolving the issue could potentially trigger an audit.
What if you disagree with the IRS CP31 notice?
If you believe that the IRS CP31 notice was sent in error, or you disagree with its content, it’s essential to act swiftly. Here’s what you should do:
Review the notice carefully
Begin by thoroughly reviewing the CP31 notice to confirm whether the address issue or refund return described matches your situation. Sometimes, small clerical errors can lead to misunderstandings, so ensure all information is correct.
Contact the IRS
If you believe the notice was issued by mistake, the next step is to contact the IRS using the phone number provided in the top right corner of the notice. Have your tax return and any supporting documentation ready for reference. A representative can help clarify the situation and provide guidance if an error occurred.
Check your address records
It’s important to verify your address with both the IRS and the United States Postal Service (USPS). Sometimes the issue lies with incorrect address records. Make sure that the address on file matches your current mailing address.
Dispute the notice in writing
If the issue remains unresolved, consider submitting a formal written dispute to the IRS. Include a detailed explanation of why you believe the CP31 notice was incorrect, along with any supporting documents, such as proof of address or postal records. Send this via certified mail to ensure it’s received by the IRS.
Seek professional help
If you’re unsure how to proceed or feel overwhelmed, it may be worth consulting a tax professional or attorney. They can guide you through the dispute process and represent you if necessary.
How to prevent CP31 notices in the future
To avoid receiving a CP31 notice in the future, it’s important to keep your address up to date with the IRS. Anytime you move, make sure to notify the IRS by filing Form 8822, “Change of Address.” This ensures that all IRS correspondence, including refund checks, is sent to the correct address.
Additionally, double-check your address when filing your tax return to ensure there are no typos or errors. A simple clerical mistake could result in the IRS being unable to deliver your refund.
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.
Potential consequences of ignoring IRS notice CP31
If you ignore the CP31 notice, there are several potential consequences:
- Your refund will remain with the IRS until you take action to resolve the issue.
- There could be delays in receiving future refunds if your address remains incorrect in the IRS’s records.
- Failure to respond may increase the risk of further complications, including a potential audit if inaccurate information is provided during the resolution process.
For these reasons, it’s crucial to respond to the CP31 notice as soon as possible to resolve the address issue and receive your refund.
Pro Tip
Act quickly when you receive a CP31 notice. The sooner you update your address and request a replacement refund, the faster you can receive your refund without delays.
What if my CP31 notice was sent in error?
If you believe that the CP31 notice was sent to you in error, the first step is to verify that the IRS has your correct address on file. If the address is correct and you have not moved, contact the IRS at the phone number listed on the top right-hand corner of the notice to clarify the situation.
It’s possible that the notice was triggered by a clerical error or a miscommunication between the IRS and the postal service. By contacting the IRS, you can confirm whether or not the notice was sent in error and what steps you need to take to resolve the issue.
Frequently asked questions
What is IRS notice CP31 and why did I receive it?
IRS Notice CP31 is a notice issued when the IRS attempts to mail your refund check, but it is returned due to an incorrect or outdated address. You received it because the refund check could not be delivered to the address they have on file, which may be outdated or incorrect.
How can I update my address with the IRS to avoid this issue in the future?
To update your address with the IRS, you should file Form 8822, “Change of Address.” Make sure to send it via certified mail to ensure that the IRS receives it. Updating your address will help avoid future CP31 notices and ensure that any future refunds or IRS correspondence are sent to the correct location.
What if I don’t respond to IRS notice CP31?
If you don’t respond to the CP31 notice, your refund will remain with the IRS, and you will not receive your check until the issue is resolved. Additionally, failing to update your address may result in future delays, and unresolved issues could potentially lead to an audit or further complications.
What forms do I need to file after receiving a CP31 notice?
After receiving a CP31 notice, you may need to file two forms. First, file Form 8822 to update your address with the IRS. Second, you may need to file Form 3911, “Taxpayer Statement Regarding Refund,” to request a replacement refund check if the IRS asks you to do so.
Is IRS notice CP31 an audit or a bill?
No, the CP31 notice is neither an audit nor a bill. It simply notifies you that your refund check was returned due to an address issue. However, it’s important to respond correctly, as providing inaccurate information could lead to further complications, including a potential audit.
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
- IRS Notice CP31 is sent when your refund check is returned to the IRS due to an address issue.
- Update your address with the IRS using Form 8822 to avoid further refund delays.
- In some cases, you may need to file Form 3911 to request a replacement check.
- Ignoring the notice can result in further complications, including refund delays or potential audits.
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