Home › IRS notices › CP140 notice
CP140 notice: what it means and what to do
Got an IRS CP140 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 CP140 notice freeWhat the IRS says this notice is about
We assigned your overdue tax account to a private collection agency.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
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
Work with your assigned private collection agency to resolve your overdue account.
What you need to know
The private collection agency will maintain the security and privacy of your tax information.
When you contact them, the agency will:
- Ask you to provide your name and address of record, and
- Perform two-party verification by asking you for the first five numbers of your taxpayer authentication number included in your notice. The private collection agency will then provide the last five numbers to complete the verification.
You can pay your balance:
- Online. Visit the Make a payment page for more information about ways to pay the IRS directly.
- By mail. Make your payment payable to the United States Treasury. Include your business name, employer identification number, and the tax form and period on your payment.
- Send it to the Internal Revenue Service, Kansas City, MO 64999-0010
Helpful information
- Visit the Private debt collection page for more information about the private debt collection program.
- Download and read Publication 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency PDF .
Common questions
Why was my account transferred to a private collection agency?
The IRS is required by law to contract with qualified private debt collection agencies to collect certain overdue federal taxes.
How can I verify the private collection agency is under contract with the IRS? (January 29, 2025)
Review your CP140 notice or Private debt collection for the agency’s name and contact information. The private collection agency will also send you a letter confirming they’ve been assigned your tax account.
Can I request a payment plan?
Yes, the private collection agency will work with you to set up a payment plan if you can’t pay in full.
Get my response letter for CP140 notice