Small Business Taxes & Management
Special Report
Due Dates Extended for Taxpayers Receiving Some IRS Notices
Small Business Taxes & ManagementTM--Copyright 2020, A/N Group, Inc.
Balance Due Notice Mailings: Due Dates Extended to Help Taxpayers
The IRS has announced that 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.
Notices that will include the insert:
CP11, Math Error on Return - Balance Due
CP14, Balance Due, No Math Error
CP15, Civil Penalty Notice
CP15B, Civil Penalty Notice for Trust Fund Recovery Penalty
CP15H, Shared Responsibility Payment Due
CP21A, Data Processing Adjustment Notice, Balance Due of
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
CP23T, Estimated Tax Discrepancy, Balance Due of $5 or More
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
CP94, Criminal Restitution Final Demand Notice
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
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
CP141L, We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Filed Late
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
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
CP230, Combined Annual Wage Reporting - CAWR/DP Tax Adjustment Amended Return Filed
CP233J, 4980H Adjustment bal due, even bal or overpayment Notice (ESRP)
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
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
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--Last Update 06/12/20