Where to Mail Your CP2000 Response and How to Do It

A CP2000 notice from the Internal Revenue Service (IRS) indicates a discrepancy between income, payments, credits, or deductions reported on a taxpayer’s return and information the IRS received from third parties, such as employers or financial institutions. This notice is a proposal for changes to a tax return, not a final bill, and requires a timely response. Addressing a CP2000 notice promptly helps avoid potential penalties and further tax complications.

Understanding Your CP2000 Notice and Response Options

The CP2000 notice details proposed changes to your tax return, outlining specific sources of discrepancy, such as unreported wages from a W-2 or interest income from a 1099 form. It presents the amounts you reported versus the amounts reported to the IRS by third parties, along with the IRS’s proposed adjustments to your tax, credits, or payments.

Upon receiving a CP2000, taxpayers generally have about 30 days from the notice date to respond. Careful review of the notice is important to understand the IRS’s claims and compare them with personal records. There are three main ways to respond: agreeing with the proposed changes, disagreeing with them, or partially agreeing while disputing other aspects.

If you agree with the proposed changes, you accept the adjustments as presented by the IRS. If you disagree, you contest the IRS’s findings, asserting that your original return was correct. A partial agreement means accepting some proposed changes while providing an explanation and supporting documentation for the items you dispute. Ignoring the notice can lead to the IRS assessing the proposed tax, penalties, and interest, potentially resulting in a Statutory Notice of Deficiency.

Gathering Your Response Documents

The signed CP2000 response form, included with the notice, is a mandatory component of your submission. If you are married and filed jointly, both spouses generally need to sign the response form. Retain a complete copy of the notice, your signed response form, and all supporting documents for your personal records.

If you agree with the IRS’s proposed changes, no additional documents beyond the signed response form are usually required. If you are unable to pay the full amount, you can include Form 9465, Installment Agreement Request, to propose a payment plan.

For those who disagree or partially disagree, a clear and concise written explanation detailing the reasons for your dispute is essential. This explanation should be accompanied by relevant supporting documentation that substantiates your original tax return or refutes the IRS’s proposed changes. Examples of such documents include W-2 forms, 1099 forms, Schedule K-1s, 1098s, brokerage statements, cancelled checks, receipts, or bank statements. Always send copies of documents, never the originals. If a corrected tax return (Form 1040-X) is needed to clarify your position, write “FOR INFORMATION ONLY” or “CP2000” across the top and include it with your response, but do not file it separately as an amended return at this stage.

Mailing Your CP2000 Response

The specific mailing address for your CP2000 response is located directly on the notice itself, often on the first page or within the instructions. It is important to use the address provided on your unique notice rather than a generic IRS address. Some notices may also provide a fax number for submission, but mailing is a widely accepted method.

For proof of mailing and delivery, using certified mail with a return receipt requested through the U.S. Postal Service is highly recommended. This service provides a postmarked receipt, a tracking number, and a return receipt signed by the recipient upon delivery, offering legal protection by proving the date of mailing and receipt. It is critical to keep a complete record of everything sent, including the notice, your signed response, all supporting documents, and the certified mail receipt.

After mailing your response, the processing time for CP2000 notices can vary, typically ranging from one to six months. If you do not receive a response within a reasonable period, or if the deadline for your response is approaching, you can contact the IRS using the phone number provided on the notice to request an update or an extension.