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CP71 notice: what it means and what to do
Got an IRS CP71 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 CP71 notice freeWhat the IRS says this notice is about
We sent you this notice because you still have an unpaid balance on one of your tax accounts and it requires your immediate attention.
This notice also explains the U.S. Department of State’s ability to deny or revoke a passport if you have seriously delinquent tax debt .
What you need to do
- Pay your unpaid balance. Interest and applicable penalties 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.
- Mail your payment in the envelope we sent if you can't pay online. Include the bottom part of the notice to make sure we correctly credit your account.
- 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.
- Mail your installment agreement PDF or call us at the toll-free number on your notice if you can't apply online.
- IRS may temporarily delay collection if you're facing financial hardship until your situation improves.
Under certain circumstances, an offer in compromise allows you to settle your tax debt for less than the full amount you owe. This may be a legitimate option if you can't pay your full tax liability or doing so creates a financial hardship. Access the offer in compromise Pre-Qualifier Tool to see if you qualify.
What if I don’t respond?
- Interest will continue to accrue on your account and additional penalties may apply.
- Future tax refunds may be offset until your balance is paid.
- The U.S. Department of State may revoke your passport or decline to issue or renew a passport if you are certified as having seriously delinquent tax debt .
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
Yes, interest accrues on your unpaid balance until you pay it in full.
Yes, you receive a late payment penalty.
You can arrange to make a payment plan with us if you cannot pay the full amount you owe.
Payments you make can take up to 21 days to post on your account. If you paid your balance in full within the last 21 days, please disregard the CP71 you received. Sign in to " your online account " and see " View Balance Details " to see your balance and payment history.
If you have an approved installment agreement, continue making payments per that agreement. If you applied for an installment agreement, but haven't been approved, pay as much of your balance as you can now to stop additional interest and applicable penalties from adding to your balance.
The Fixing America's Surface Transportation (FAST) Act generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports .
If you disagree with this notice, call the toll-free phone number located on your notice. So we can best assist you, please have your paperwork (e.g., such as information indicating you've paid this debt or don't owe the tax) ready when you call.
Tax professionals who are independent from the Internal Revenue Service (IRS) may be able to help you. Low Income Taxpayer Clinics (LITCs) can represent low-income persons before the IRS or in court. LITCs can also help persons who speak English as a second language. Any services provided by an LITC must be for free or a small fee. See if you qualify for help from a l ow income taxpayer clinic .
Helpful information
- Notify us of a change in your home mailing address by submitting Form 8822 by mail.
- Learn more about the collection process in Publication 594, The IRS Collection Process PDF
- Find information about interest rates on underpayment and overpayment of taxes in Notice 746, Information About Your Notice, Penalty and Interest PDF
- Understand your obligations as a taxpayer in Publication 2105, Why Do I Have to Pay Taxes? PDF
Tips for future filing and payment compliance
- If you don't pay enough tax during the year, you may have to pay a penalty. To avoid penalties and having future refunds offset, consider adjusting your withholding. If you don't pay your tax through withholding, or don't pay enough tax through withholding, you might have to pay estimated tax . For more information, see Publication 505, Tax Withholding and Estimated Tax PDF .
- Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file .