Balance Due Notice Mailings: Due Dates Extended to Help Taxpayers

Due to the COVID-19 pandemic, the IRS was unable to mail some previously printed balance due notices as a result of office closures. As IRS operations continue to reopen, these notices will be delivered to taxpayers in the next few weeks. Given the time it would take to reprogram IRS systems, and generate updated notices, some of the notices taxpayers will receive have due dates that have already passed. However, each notice will include an insert confirming that the due dates printed on the notices have been extended.

 Extended Payment Due Dates: The payment due dates printed on the notices have been extended, as described in the insert. The new payment due date will be either July 10, 2020, or July 15, 2020, depending upon the type of tax return and original due date. Taxpayers should be sure to read the insert included with the notice that explains the delay and provides the correct payment due dates.

 Taxpayers who have questions about their balance due should visit the website listed or call the number provided on their notice; however, keep in mind that phone lines remain extremely busy as the IRS resumes operations.

IMPORTANT! YOU HAVE MORE TIME TO MAKE YOUR PAYMENT

Due to the challenges of the ongoing Coronavirus Disease 2019 (COVID-19) Pandemic, we were unable to mail the notice included in this envelope on the date listed on the notice.  In addition, the date on the notice by which you are asked to pay may have already passed by the time you receive it.  Do not be concerned about these dates. 

 You have additional time to pay the amounts shown on your notice to avoid incurring additional liabilities.

A.    If the amount due on your notice is for an income, gift, estate, or Form 990-PF or Form 4720 excise tax return that was due on or after April 1, 2020 and before July 15, 2020, (such as a Form 1040 normally due April 15, 2020), the Treasury Department and the IRS postponed the deadline for making your payment to July 15, 2020. If the amount due (as provided on your notice) is not paid by July 15, 2020, penalty and interest will begin to accrue after July 15, 2020. To avoid penalty and interest, pay the amount due by July 15, 2020.

B.     If the amount due on your notice is for a return that was due before April 1, 2020, or an employment or excise tax return due on or after April 1, 2020, you will not be charged additional penalty or interest if you pay the amount due (provided on your notice) by July 10, 2020.

If you have questions about the enclosed notice, visit the website listed there or contact us at the number listed there.

For more information, visit www.irs.gov/coronavirus or contact us at the number listed in the enclosed notice.

Here is a listing of each notice and its title involved with the mailing

CP101 Math Error, Balance Due of $5 or More on Form 940
CP102 Math Error, Balance Due of $5 or More on Forms 941, 941SS, 943, 944, 944SS, 945
CP103 Math Error, Balance Due – Form CT-1
CP104 Math Error, Balance Due of $5 or More – Form 720
CP105 Math Error, Balance Due of $5 or More – Forms 11C, 2290, 706, 709, 730
CP107 Math Error, Balance Due of $5 or More – Form 1042
CP11 Math Error on Return – Balance Due
CP126 Math Error, Balance Due or Overpayment Less Than $1 on Forms 990PF, 4720, 5227
CP132 Math Error, Balance Due on Forms 990C, 990T,1041, 1120, 8804
CP134B Federal Tax Deposit(s) (FTD) Discrepancy – Balance Due
CP14 Balance Due, No Math Error
CP141L We Charged a Penalty Under Internal Revenue Code Section 6652(c) – Form Filed Late
CP15 Civil Penalty Notice
CP15B Civil Penalty Notice for Trust Fund Recovery Penalty
CP15H Shared Responsibility Payment Due
CP161 No Math Error, Balance Due (Except Form 1065)
CP162 Untimely Filing Penalty – Partnership
CP165 Penalty Assessed for Dishonored Check
CP210 Examination (Audit) or Data Processing Tax Adjustment – Balance Due, Overpayment, or Even Balance
CP215 Civil Penalty – 500 and 600 Series
CP21A Data Processing Adjustment Notice, Balance Due of
CP220 Examination (Audit) or Data Processing Tax Adjustment – Balance Due, Overpayment, or Even Balance
CP220J Employer Shared Responsibility Payment (ESRP) 4980H Adjustment – Balance Due, Even Balance or Overpayment Notice
CP22A Data Processing Adjustment Notice, Balance Due of
CP23 Estimated Tax Credits Discrepancy – We Changed Your Return to Match Your Credits or Payments Posted to Your Account – Balance Due
CP230 Combined Annual Wage Reporting – CAWR/DP Tax Adjustment Amended Return Filed
CP233J 4980H Adjustment bal due, even bal or overpayment Notice (ESRP)
CP23T Estimated Tax Discrepancy, Balance Due of $5 or More
CP240 Combined Annual Wage Reporting – CAWR/DP Discrepancy Tax Adjustment
CP260 An Erroneous Payment Previously Applied to Your Account Has Been Reversed – Balance Due
CP283 Penalty Charged on Your Form 5500 – Late or Incomplete Form
CP47A Tax Assessed- Notification of the Requested Credit Elect/Refund Being Applied to Section 965 Tax Liability
CP47B Tax Assessed- Notification of a Credit Elect/Refund Being Applied to Section 965 Tax Liability
CP47C Tax Assessed- Including Section 965 Tax Liability
CP51A We’ve Calculated Your Income Tax For You – Balance Due
CP60 We Removed a payment Erroneously Applied to Your Account. – Balance Due
CP711 Spanish Math Error – Balance Due – Error en la Planilla – Saldo Adeudado
CP714 Spanish Balance Due – No Math Error – Planilla Radicada – Saldo Adeudado
CP721A Data Processing Adjustment Notice, Balance Due (Spanish) – Cambios a su Planilla – Saldo Adeudado
CP722A Spanish Data Processing Adjustment Notice, Balance Due of $5 or more – Cambios a su Planilla – Saldo Adeudado
CP802 Spanish BMF Math Error, Balance Due of $5 or More on Forms 941PR, 943PR – Hemos Hecho Cambios a su Planilla Porque Creemos que hay un Error de Cálculo
CP834B Federal Tax Deposit(s) (FTD) Discrepancy – Balance Due (Spanish)
CP865 Spanish Penalty for Dishonored Check on Forms 94XPR FTD
CP94 Criminal Restitution Final Demand Notice