Section 9-Notices and Notice Codes - Section 9 - Notices and Notice Codes

Q: What are CP numbers, and where are they shown on computer-generated notices?

CP numbers are computer paragraph identifiers used to classify notices. They appear in the upper right corner of the notices and letters.

Q: Which IMF notices are related to identity theft verification and PIN handling?

The document lists multiple identity theft-related CP codes, including verification of identity theft, assignment of an identity protection PIN, messages during return processing, PIN mailing notices, and cases where a return cannot be processed due to a locked SSN.

Q: How does the document categorize math error notices for balance due and overpayment?

It groups math error notices by conditions such as balance due of $5.00 or more versus amounts under $5.00, and overpayment of $1.00 or more versus under $1.00, including corresponding EIC and other variant categories.

Sep 19, 2026

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Section 9 details notices and notice codes used for tax administration. It explains how computer-generated notices and letters of inquiry are mailed in connection with BMF and IMF tax returns, and how CP numbers appear in the upper right corner to identify the notice type. The document provides a structured reference list for common notice codes, including identity theft verification and PIN-related messages, math error and balance due/overpayment categories, refund timing holds, examination adjustments, and casualty/disaster or credit-related notices.

LanguageEnglish

CategoryForms

FormatPDF

Pages135

Reading Time47 min

AccessFree to download

9-1

Section 9-Notices and Notice Codes

1 Nature of Changes

2 General

3 IMF Notices

9-2

CP Explanation

9-1 Section 9-Notices and Notice Codes 1 Nature of Changes | Description | Page No. | | --- | --- | | Taxpayer Notice Codes | 9-14 | | BMF Math Error Notice Codes | 9-117 | | Refund Deletion Codes | 9-134 | 2 General Computer generated notices and letters of inquiry are mailed to taxpayers in connection with tax returns for BMF and IMF. 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. The 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. 3 IMF Notices A 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. The following computer notices are sent to taxpayers in connection with IMF returns, or are used internally. CP Explanation No. 01 We have verified your claim of identity theft. 01A We’ve assigned you an identity protection Personal Identification Number (PIN) . 01B Message about potential Identity Theft during return processing. 01F An identity protection Personal Identification Number will be mailed to you. 01H We are unable to process your tax return which was submitted with Locked SSN. 01L Your federal tax account has been locked as requested. 01R We are unable to process your tax return. 01S We received your Form 14039 or similar statement for your Identity Theft claim. 01U We unlocked your federal tax account. 02H Casualty/Disaster Loss reminder notice (Katrina/Wilma/Rita) . 03C Important information about your First-Time Home Buyers Credit reporting of any change to your primary residence. 04 Important information about your Combat Zone tax deferment, we need information about your dates of service. 05 We’re holding your refund until we finish reviewing your tax return. 05A We need more information to determine whether you’re due a refund. 07 We're holding your refund for further review-1040NR. 06 Premiun Tax Credit Verification, supporting docs requested refund frozen 06A 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. 09 You may be entitled to Earned Income Credit – you may qualify for a refund. 10 Math Error notice with reduced credit elect. 10A EIC Math Error notice with reduced credit elect. 9-2 | CP
No. | Explanation | | | --- | --- | --- | | 11 | Math Error notice with balance due of $5.00 or more. | | | 11A | EIC Math Error notice with balance due of $5.00 or more. | | | 11M | Making Work Pay Math Error notice balance due of $5.00 or more. | | | 11R | Recovery Rebate Credit Math Error notice with balance due of $5.00 or more. | | | 12 | Math Error notice with overpayment of $1.00 or more. | | | 12A | EIC Math Error notice with overpayment of $1.00 or more. | | | 12E,
F, G,
N, U | Exam coded Math Error notice with overpayment of $1.00 or more. | | | 12M | Making Work Pay Math Error notice with overpayment of $1.00 or more. | | | 12R | Recovery Rebate Credit Math Error notice with overpayment of $1.00 or more. | | | 13 | Math Error notice with a balance due < $5.00 or overpayment < $1.00. | | | 13A | EIC Math Error notice with a balance due < $5.00 or overpayment < $1.00. | | | 13M | Making Work Pay Math Error notice with a balance due < $5.00 or overpayment < $1.00. | | | 13R | Recovery Rebate Credit Math Error notice with a balance due < $5.00 or overpayment < $1.00. | | | 14 | Notice with a balance due of $5.00 or More, no Math Error. | | | 14H | You have an unpaid shared responsibility payment (Affordable Care Act or ACA) | | | 14I | Notice with a balance due of $5.00 or More, no Math Error (IRAF) . | | |

FAQs

What are CP numbers, and where are they shown on computer-generated notices?

CP numbers are computer paragraph identifiers used to classify notices. They appear in the upper right corner of the notices and letters.

Which IMF notices are related to identity theft verification and PIN handling?

The document lists multiple identity theft-related CP codes, including verification of identity theft, assignment of an identity protection PIN, messages during return processing, PIN mailing notices, and cases where a return cannot be processed due to a locked SSN.

How does the document categorize math error notices for balance due and overpayment?

It groups math error notices by conditions such as balance due of $5.00 or more versus amounts under $5.00, and overpayment of $1.00 or more versus under $1.00, including corresponding EIC and other variant categories.

Sep 19, 2026

Upload by Mali