- Mail using the return address on the enclosed envelope, or
- Fax your documents to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
- Complete and return the response form. Provide a signed statement explaining the reason you disagree and supply any documentation, such as a corrected W-2, 1099, or missing forms, to support your statement.
- Contact the business or person who reported the information. Ask them for a corrected income document or a statement to support the reason it is incorrect, then send us a copy with your response.
- If the income in question was later deemed nontaxable due to a state relief payment, financial assistance allocated under the Infrastructure Investment and Jobs Acts, or similar language, provide a signed statement with the response form.
Respond by the due date shown in the notice. If you don't respond, we’ll send you a Statutory Notice of Deficiency followed by a bill for the proposed amount due.
You may want to
- Make sure your other tax returns don't have the same mistake. If they do, file Form 1040-X, Amended U.S. Individual Income Tax Return PDF , to correct the mistakes.
- Contact us with any unanswered questions you have or if you need time to respond to the notice. If you contact us by phone, keep in mind call volumes may be high and it could take some time to reach a representative.
- Review Publication 5181, Tax Return Reviews by Mail: CP2000, Letter 2030, CP2501, Letter 2531 PDF
- Keep a copy of the notice for your records.
- Complete section 3 (authorization) on the response form if you want to allow someone, in addition to yourself, to contact us about this notice. Or, send us a Form 2848, Power of Attorney and Declaration of Representative PDF to allow someone (such as your tax return preparer) to contact us on your behalf.
- Correct the copy of your tax return that you kept for your records.
- Order a transcript of your tax return, if needed.
- Learn more about your payment options if you owe additional taxes. Interest continues to accrue until the unpaid balance is paid in full and penalties may apply.
- Learn more about payment plans and installment agreements, if you can’t pay the full amount of taxes owed.
- Learn more about Offers in Compromise, if you can’t pay the full amount of taxes owed.
Frequently asked questions
Why did I receive the notice?
We received information from a third party, such as employers or financial institutions, which doesn't match the information you reported on your tax return.
Is the notice a bill?
No, the notice is a proposal and informs you of a discrepancy between the information we received, and the information reported on your tax return. If the discrepancy remains unresolved, or we don’t receive a response to the notice, you may receive a subsequent notice and a bill at a later date.
What do I need to do?
Respond timely. Complete and return the notice response form by the due date shown in the notice. (Follow the notice instructions if your notice doesn't have a response form.)
What can I do if the information is wrong because someone else is using my name and Social Security number? (updated March 7, 2024)
You can complete and send Form 14039, Identity Theft Affidavit PDF , along with the completed response form. You can also go to our identity theft central webpage to find out more about what you can do.
Can I call the IRS to correct my tax return if I reported the information incorrectly? (updated March 7, 2024)
Yes, you can call us. Call volumes may be high, and it could take some time to reach a representative. We can generally accept your information over the phone for incorrectly reported information. If the information you provide over the phone isn't enough to resolve all the issues, you should mail or fax a signed statement explaining your disagreement and include any documentation that supports your position.
Do I need to amend my tax return? (updated March 7, 2024)
You don't need to file an amended tax return. However, if the information displayed in the CP2000 notice is correct, and you have additional income, credits or expenses to report, you may want to submit a completed Form 1040-X, Amended U.S. Individual Income Tax Return, and return it with a completed response form. If you choose to file an amended tax return, write "CP2000" on top of your return and attach it behind your completed response form. To ensure the information is sent to the proper area for processing, mail or fax the information to the address or fax number shown on the notice.
If you agree with our notice, follow the instructions to sign and return the response form in the envelope provided or fax it to the number shown on the notice. We require both spouses' signatures if you filed married filing jointly.
How can I get a copy of my original return? (updated March 7, 2024)
You can request a return transcript on our Get Transcript page. You can also get one by calling our automated phone application at 800-908-9946 or by completing and sending us a Form 4506-T, Request for Transcript of Tax Return PDF .
If you used a tax preparer, they may be able to give you a copy of your return. Otherwise, you can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return PDF . We charge a fee for tax return copies.
How can I find an IRS Taxpayer Assistance Center?
IRS Taxpayer Assistance Centers are located throughout the country. Our website has directions on how to find the center nearest to you.
Why did it take the IRS so long to contact me about this matter? (updated March 7, 2024)
Our computer systems match the information you report on your tax return to information reported to IRS by third parties, such as, financial institutions, employers, and other businesses. Due to the complexity of the matching process, it can take months to complete.
The notice says my taxes will increase. Will I be charged interest on the money I owe?
Yes, interest accrues on your unpaid balance until you pay it in full.
What happens if I can't pay the full amount I owe?
Our website has information about payment options. Ensure you respond to the notice timely even if you pay online or set up a payment plan.
How can I make a payment plan? (updated March 7, 2024)
Visit our website for information about online payment options, including pre-assessed installment and payment agreements, payroll deductions, credit card payments, direct debit payments and applicable fees.
If you agree and would like to apply for an installment agreement plan by mail, send your signed response form and a completed Form 9465, Installment Agreement Request PDF .
Helpful information
- Instructions for Form 1040-X PDF
- Publication 17, Your Federal Income Tax (For Individuals)
Tips for next year
You can avoid future problems by:
- Keeping accurate and full records.
- Waiting until you get all your income statements before filing your tax return.
- Checking the documents you receive from your employer, mortgage company, bank, or other sources of income (Forms W-2s, 1098s, 1099s, etc.) to make sure they're correct.
- Including all your income on your tax return.
- Following the instructions on how to report income, expenses and deductions.
- Filing an amended tax return for any information you receive after you've filed your return.
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions you may qualify for. In many cases, you can file for free. Learn more about how to file electronically.
Reference tools
- Publication 1, Your Rights as a Taxpayer
- Paying your taxes
- Publication 5181, Tax Return Reviews by Mail PDF
- Publication 594, The IRS Collection Process PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
- Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree PDF
- Full list of tax forms and instructions
