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CP06 notice: what it means and what to do
Got an IRS CP06 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP06 notice freeThis page covers: CP06 notice, CP06A notice.
What the IRS says this notice is about
We’re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) you claimed. If you received CP06, we’re holding all or part of your refund until the audit is completed.
What you need to do
Provide all necessary documentation within 30 days of the date printed on your notice.
- Download and review Form 14950, Premium Tax Credit Verification PDF , for a list of the documents you need to provide.
- Download and complete a copy of Form 8962, Premium Tax Credit PDF . Use this form to calculate the amount of your PTC and compare it with any Advanced Premium Tax Credit (APTC) payments received.
- Visit the HealthCare site for more information about how to calculate these tax credits.
Send all your documents at the same time and make sure they’re easy to read to avoid processing delays. You have three options for sending them:
- Quickly and securely upload your completed Form 8962 and supporting documentation using the Document Upload Tool .
- If you can’t upload your documentation digitally, fax your completed form and supporting documentation to 855-248-1866 using a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
- If you can’t upload your documents digitally or by fax, mail your documents to the address at the top of your notice.
What happens next
You’ll receive a letter from us with the results of your audit.
- If your documentation verifies your claim, the letter will say we’ve closed your audit. For CP06, we’ll also release your refund.
- If we need more information to verify your claimed PTCs, we’ll send an updated audit report.
If you need more time or help from us, call 866-897-0161 .
What if you don't respond
If we don’t hear from you within 30 days from the date printed on your notice, we’ll send an updated audit report showing proposed changes to your tax return. This may include more tax for repayment of the APTC and any applicable penalties and interest.
Your deadline
The IRS page for this notice mentions 30 days. Always use the date printed on your own notice.
What to check before you answer
You have 60 days to disagree
If you disagree with the change and ask in writing within 60 days of the notice date, the law requires the IRS to reverse it. If the IRS still disagrees, it must then use the regular process, which keeps your appeal rights.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Review this notice with your tax preparer.
- Review the rules for claiming the PTC and make sure you’re eligible for the credit.
- Refer to Publication 974, Premium Tax Credit PDF for more information.
Common questions
Why did the IRS select my return for audit? (updated April 15, 2025)
While we accept most returns as filed, we select some for audit to determine if income, expenses, and credits are being reported accurately. We select these returns using various methods including:
- random sampling,
- computerized screening,
- and comparison of information we received, such as Forms W-2 and 1095-A.
An audit doesn’t mean that you made an error or were dishonest.
What if I didn't receive a Form 1095-A?
Contact the Health Insurance Marketplace for an original or a corrected statement.
What if I can't provide the requested documentation? (updated April 15, 2025)
We'll disallow the PTC and send you a report showing the proposed changes to your tax return.
What if I didn't file a tax return claiming the PTC and someone else is using my name and Social Security number? (updated April 15, 2025)
Contact us at the number listed on your notice. You can also refer to the IRS identity theft resource page for more information.
Can I file my tax return while I am being audited? (updated April 15, 2025)
Yes, continue to file all required tax returns before the due date to avoid additional penalties and interest.
Get my response letter for CP06 notice