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Notice CP 2501

Initial Contact to Resolve Discrepancy Between Income, Credits, and/or Deductions Claimed on Return & Those Reported by Payer

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Notice Overview

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

 

What does this letter notice mean to me?

Notice CP 2501 is sent to notify you that one or more items on your return don’t match what was reported to the IRS by third parties (e.g., employers or financial institutions). The letter shows the amount of the item and who reported the item that doesn’t match your return. Notice CP 2501 is not an IRS audit. The notice asks that you provide an explanation for the difference between the amount you reported on your return and the amount reported to the IRS by third parties if you disagree, or sign and return the form if you agree with the information reported. If necessary, you should provide any documentation that supports the reason for the difference.

 

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How did I get here?


The IRS matches the information you reported on your return with information reported to IRS by third parties, such as employers, banks, businesses, and others. If there is a difference between the amount shown on your return and the amount reported to the IRS, Notice CP 2501 is sent to explain the difference and identify the third party that reported the amount in question.

What are my next steps?

Read the notice and follow the instructions. Notice CP 2501 will show any amounts reported to the IRS by third parties that don’t match the amounts shown on your return. Compare the items listed in the Notice CP 2501 to the amounts you reported on your tax return to determine if your return was filed correctly or if an adjustment to your return is necessary. If you believe the amount reported by the third party to the IRS is incorrect or does not belong to you, you may need to contact the third party and ask that the item reported to the IRS be corrected.

Complete the form shown on page five of your Notice CP 2501 to show whether you agree or disagree with the items listed in the letter. If you agree, you do not need to amend your tax return. The IRS will send you a notice explaining the proposed changes and make any required adjustments to your return. If you disagree, you should explain why you disagree and provide any documents or information that supports your position. Make sure to submit all documents and information by the due date to the address in the letter. Don’t send original documents — send copies. If you fax the information, include your name and Social Security number or Taxpayer Identification Number on each page. This will help the IRS match your documents with your file. After the IRS reviews your response, it may accept your return as originally filed, ask you to send more information, or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.

Where can I get additional help?

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

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The Right to Pay No More Than the Correct Amount of Tax

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