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It explains that computer generated notices and letters of inquiry are mailed, and that CP numbers appear in the upper right corner for reference. The section provides an organized listing for IMF notices, including identity theft verification and related PIN instructions, inability to process returns with locked SSN, refund holding pending review, math error notices with specific balance thresholds, casualty/disaster reminders, and additional credits such as Child Tax Credit and Earned Income Credit.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/section-9-notices-and-notice-codes-1-nature-of-changes/303937/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/section-9-notices-and-notice-codes-1-nature-of-changes/303937.png","ImageObject",442,249,{"name":88,"@type":89},"Tawan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What are CP numbers and where are they found on taxpayer notices?","Question",{"text":108,"@type":109},"CP numbers are computer paragraph identifiers on notices and letters. They are located in the upper right corner of the notices and letters for BMF, IMF, and related contexts.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When does an IMF taxpayer receive an identity theft-related notice?",{"text":113,"@type":109},"Identity theft notices appear when an identity theft claim is verified or when related processing requires action, including instructions about a posted CAF indicator and mailing an identity protection PIN.",{"name":115,"@type":106,"acceptedAnswer":116},"What types of notices are included under math error codes in the section?",{"text":117,"@type":109},"The section lists math error notices tied to different outcomes, such as reduced credits, balance due thresholds, overpayment thresholds, and exam coded variants. 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Computer paragraph (CP) numbers (3-digit number for BMF AND IRAF, 2-digit number for IMF) are located in the upper right corner of the notices and letters.  \nThe following pages which list CP numbers in ascending sequence should serve as a convenient source of reference to assist you in answering questions about ADP notices and letters.  \n3 IMF Notices  \nA CAF indicator is printed on IMF taxpayer notices when this indicator is posted to a taxpayer’s account. The Campus has instructions for preparing photocopies of these notices for mailing to the taxpayer’s agent.  \nThe following computer notices are sent to taxpayers in connection with IMF returns, or are used internally.  \nCP Explanation  \nNo.  \n01 We have verified your claim of identity theft.  \n01A We’ve assigned you an identity protection Personal Identification Number (PIN) .  \n01B Message about potential Identity Theft during return processing.  \n01E Employment Related Identity Theft Notice  \n01F An identity protection Personal Identification Number will be mailed to you.  \n01H We are unable to process your tax return which was submitted with Locked SSN.  \n01L Your federal tax account has been locked as requested.  \n01R We are unable to process your tax return.  \n01S We received your Form 14039 or similar statement for your Identity Theft claim.  \n01U We unlocked your federal tax account.  \n02H Casualty/Disaster Loss reminder notice (Katrina/Wilma/Rita) .  \n03C Important information about your First-Time Home Buyers Credit reporting of any change to your primary residence.  \n04 Important information about your Combat Zone tax deferment, we need information about your dates of service.  \n05 We’re holding your refund until we finish reviewing your tax return.  \n05A We need more information to determine whether you’re due a refund.  \n05B We need more information to determine whether you’re due a refund 07 We're holding your refund for further review-1040NR.  \n06 Premiun Tax Credit Verification, supporting docs requested refund frozen  \n06A Premiun Tax Credit Verification, supporting docs requested possible bal due or even balance 08 You may be entitled to additional Child Tax Credit – You may qualify for a refund.  \n09 You may be entitled to Earned Income Credit – you may qualify for a refund.  \n9-2  \n\n| CP\u003Cbr>No. | Explanation |  |\n| --- | --- | --- |\n| 10 | Math Error notice with reduced credit elect. |  |\n| 10A | EIC Math Error notice with reduced credit elect. |  |\n| 11 | Math Error notice with balance due of $5.00 or more. |  |\n| 11A | EIC Math Error notice with balance due of $5.00 or more. |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n| 12 | Math Error notice with overpayment of $1.00 or more. |  |\n| 12A | EIC Math Error notice with overpayment of $1.00 or more. |  |\n| 12E,\u003Cbr>F, G,\u003Cbr>N, U | Exam coded Math Error notice with overpayment of $1.00 or more. |  |\n|  |  |  |\n|  |  |  |\n| 13 | Math Error notice with a balance due \u003C $5.00 or overpayment \u003C $1.00. |  |\n| 13A | EIC Math Error notice with a balance due \u003C $5.00 or overpayment \u003C $1.00. |  |\n| 13M | Making Work Pay Math Error notice with a balance due \u003C $5.00 or overpayment \u003C $1.00. |  |\n|  |  |  |\n| 14 | Notice with a balance due of $5.00 or More, no Math Error. |  |\n| 14H | You have an unpaid shared responsibility payment (Affordable Care Act or ACA) |  |\n| 14I | Notice with a balance due of $5.00 or More, no Math Error (IRAF) . |  |\n| 15 | Notice of civil penalty charge, various penalties. |  |\n| 15H | We charged you a shared responsibility payment for not having minimum essential health coverage (ACA) |  |\n| 15B | Notice of civil penalty charge, Trust Fund Recovery Penalty (M","cbCaiezdA2R6y4cv","https://ap.wps.com/l/cbCaiezdA2R6y4cv","pdf",933257,96,"English","# Section 9-Notices and Notice Codes\n## 1 Nature of Changes\n## 2 General\n## 3 IMF Notices\n## IMF CP Explanation (sample codes)","[{\"question\":\"What are CP numbers and where are they found on taxpayer notices?\",\"answer\":\"CP numbers are computer paragraph identifiers on notices and letters. They are located in the upper right corner of the notices and letters for BMF, IMF, and related contexts.\"},{\"question\":\"When does an IMF taxpayer receive an identity theft-related notice?\",\"answer\":\"Identity theft notices appear when an identity theft claim is verified or when related processing requires action, including instructions about a posted CAF indicator and mailing an identity protection PIN.\"},{\"question\":\"What types of notices are included under math error codes in the section?\",\"answer\":\"The section lists math error notices tied to different outcomes, such as reduced credits, balance due thresholds, overpayment thresholds, and exam coded variants. It also distinguishes cases with or without math error and shared responsibility payment notices.\"}]","Section 9 - Notices and Notice Codes - 1 Nature of Changes | PDF",1789808429,34]