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CP160 notice: what it means and what to do
Got an IRS CP160 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 CP160 notice freeWhat the IRS says this notice is about
This notice reminds you that you still have a balance due and it requires your immediate attention.
What you need to do
- Read your notice carefully. It explains how we calculated your amount due.
- Compare the figures on the notice with your tax return.
- Check the list of payments we applied to your account to verify if we applied all the payments you made.
- Pay the amount due by the date on the notice.
- Request a payment plan if you can't pay the full amount you owe.
- Contact us if you disagree by calling the toll-free number shown on your notice.
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
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
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
Learn more information about:
- Your tax account
- Your payment options including using the free Electronic Federal Tax Payment System (EFTPS)
- How a tax lien affects you
- Interest
- Penalty relief
- Offers in compromise
- Temporary delay on collection
- Form 2848, Power of Attorney and Declaration of Representative , to allow someone (such as an accountant) to contact us on your behalf.
Common questions
Will I be charged additional interest on the amount I owe? (updated Feb. 27, 2026)
We don’t charge additional interest if you pay the full amount you owe by the payment due date found on the notice. However, interest will continue to increase on the unpaid balance after the payment due date.
Will I receive a penalty if I can't pay the full amount? (updated Feb. 27, 2026)
Yes. You’ll receive a late payment or failure to deposit penalty, depending on what you owe. Notice 746, Information About Your Notice, Penalty and Interest PDF , has more information about penalties and interest.
What happens if I can't pay the full amount I owe? (updated Feb. 27, 2026)
You can request a payment plan if you can't pay the full amount you owe. Call us at the toll-free number on your notice to discuss payment options or learn more about them .
What should I do if I disagree with the notice? (updated Feb. 27, 2026)
Contact us at the toll-free number on your notice. Have your documentation such as cancelled checks, amended return, etc. ready when you call.
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