Home › IRS notices › CP187 notice
CP187 notice: what it means and what to do
Got an IRS CP187 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 CP187 notice freeWhat the IRS says this notice is about
You received this notice because you still have an unpaid balance on your tax account and it requires your immediate attention.
What you need to do
- Pay your unpaid balance . Interest and applicable penalties will stop being added as soon as you pay your balance in full. Pay the amount you owe online . It’s fast, secure, and you’ll receive instant confirmation of your payment. Sign in to your account to view the amount you owe.
- Use the free Electronic Federal Tax Payment System (EFTPS) to make payments.
- Pay as much as you can now even if you can’t pay the full amount you owe. Set up a payment plan to pay the remaining balance over time. You may qualify for a payment plan by applying online through the Online Payment Agreement Tool . You’ll receive immediate notification if your payment plan is approved.
- Call us at the phone number shown on your notice if you aren’t able to apply for a payment plan online.
What happens if you don’t respond
- If you don’t pay the amount due in full or establish a payment plan, we may file a Notice of Federal Tax Lien (NFTL) that notifies your creditors we have a claim against your property. This is subject to applicable rights for a Collection Due Process. Learn more about federal tax liens .
- Interest continues to accrue on your account and additional penalties may apply.
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.
Common questions
Will I be charged a penalty if I don’t pay the full amount? (added Feb. 26, 2026)
Yes, you will receive a late payment penalty. Visit penalties to learn more.
What are my rights as a taxpayer? (added Feb. 26, 2026)
You can learn about your rights and to protect then in the Publication 1, Your Rights as a Taxpayer PDF .
Get my response letter for CP187 notice