Notice CP2000: Proposed changes to your return

What CP2000 means

• Income or payment information the IRS got from third parties, such as employers or financial institutions, doesn't match what you reported.
• The difference may raise your tax, lower it, or not change it at all.
• The notice explains the proposed changes and the information used. It isn't a bill, but you may need to respond.
• The series includes CP2000, CP2000A, CP2000B, CP2000C, CP2000D and CP2000E.

How much time you have

The IRS says to reply by the date listed on your notice. The CP2000 page doesn't give a fixed number of days, so use the date printed on yours. You can ask for more time to respond by sending an extension request with one of the reply options.

If it is ignored, and what usually comes next

If you don't act, the IRS says:

• If you don't reply, or the difference can't be resolved, the IRS may send another notice and a bill.

The CP2000 page doesn't name the next notice.

What you can do yourself

1. Review the whole notice and follow its instructions.
2. If a response form is included, complete and sign it. Say whether you agree or disagree, and include supporting documents.
3. If you agree and have nothing else to report, follow the instructions. You don't need to amend your return.
4. If you have other income, credits, or expenses to report, file Form 1040-X marked "CP2000" with your response.
5. Reply through the IRS document upload tool (the fastest option), by fax, or by mail.
6. Pay any tax due, or apply for a payment plan or Offer in Compromise. Interest builds until the balance is paid.
7. If identity theft is involved, include Form 14039 with your reply.

When to bring in an Enrolled Agent

The IRS notes that you can authorize someone to represent you or contact it for you. Consider getting help if:

• You disagree with the proposed changes and need to document why.
• The income in question is complex, such as investments, payment apps, or business income.
• Earlier years may have the same issue.

Official IRS resource

Read the IRS's own explanation: Understanding your CP2000 series notice (irs.gov).