Home › IRS notices › CP158 notice
CP158 notice: what it means and what to do
Got an IRS CP158 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 CP158 notice freeWhat the IRS says this notice is about
We’re reviewing your Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, and holding a part of your refund until we complete our review.
What you need to do
You don’t need to take any action right now.
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.
Common questions
Why are you reviewing my return? (updated Mar. 25, 2027)
We need to verify the income or the income tax withholding you reported on your return. This doesn’t mean you made an error or were dishonest.
What if I didn’t file the tax return? (updated Mar. 25, 2027)
Someone else may have filed it for you without your consent. Send us a completed and signed Form 14039, Identity Theft Affidavit PDF . You may also complete the Form online at
Form 14039 . You may want to visit our Identity Theft Central page while we review your Form 14039.
Get my response letter for CP158 notice