Why you received this notice The income or payment information we received from third parties, such as employers or financial institutions, doesn't match the information you reported on your tax return. This difference may increase or decrease your tax or may not change it at all. The notice explains proposed changes to your tax return and information we used to determine them. This notice isn’t a bill, but you must respond. What you need to do Review the entire notice and follow the instructions. Reply on the letter’s response form and return it to us by the date listed. If you agree with the information Sign the response form and choose an option to reply to us. We need both spouses’ signatures if you filed married filing jointly. If you don’t agree or the information is incorrect Reply to us with a signed response form. Include: A signed statement that explains your disagreement Documentation supporting your claim Expenses related to the unreported income that may reduce your tax Amended return or forms to support your claim if requested in the notice If you include an amended return (Form 1040X), write “CP2501” at the top of it. If you received income considered to be nontaxable under state relief, the Infrastructure Investment and Jobs Act, or a similar reason, include a signed statement with the response form. How to reply You can reply to your notice with one of these options: Upload This is the fastest way to send us your reply, digitally and securely. You can upload photos or scans as JPG, PNG or PDF files. Enter access code 895ny-K9654 IRS document upload tool Fax Fax your response to the location listed on the top left side of the notice: Andover, MA – 877-477-9485 Atlanta, GA – 877-477-0967 Austin, TX – 877-477-0583 Holtsville, NY – 877-477-9599 Fresno, CA – 877-477-0962 Ogden, UT – 877-477-9640 Philadelphia, PA – 877-477-9602 Protect your information: If you use an online fax service, understand its privacy and security policies. Mail Send it to the address on the top left corner of the first page of the notice. You may want to Check and correct your records Get a transcript of your tax return, if needed. Correct your copy of your tax return. Keep it and the notice for your records. Check your tax returns from prior years. If they have the same issue, file an amended return. Pay or settle any tax due Pay now. Interest accrues until the balance is paid and penalties may apply. Get help if you can’t pay in full. Apply for a payment plan or offer in compromise. Pay by mail: If your notice came from: Send your payment to: Austin, TX Internal Revenue Service Center Austin, TX 73301-0010 Andover, MA Atlanta, GA Philadelphia, PA Internal Revenue Service Center Kansas City, MO 64999-0206 Fresno, CA Ogden, UT Internal Revenue Service Center Ogden, UT 84201-0010 Holtsville, NY Internal Revenue Service Center PO Box 145577 Cincinnati, OH 45250-5577 Amend your return If the CP2501 notice is correct and you have other income, credits or expenses to report: Complete Form 1040-X, Amended U.S. Individual Income Tax Return Write "CP2501" on top of Form 1040-X Choose a reply option and submit the form with your notice response form Get help Allow someone to contact us for you about this notice - Complete the Authorization section on the response form. Allow someone (like a tax professional) to contact us on your behalf about this or any other matter your authorize - Send us a Form 2848, Power of Attorney and Declaration of Representative PDF. Request more time to respond – Send your extension request with a reply option. Get in-person help - Find your local IRS Taxpayer Assistance Center. Find more details on this process - Review Publication 5181, Tax Return Reviews by Mail - CP2000, Letter 2030, CP2501, Letter 2531 PDF Report identity theft if someone used your name and Social Security number - Send your reply with a completed Form 14039, Identity Theft Affidavit PDF. Tips for next year To file an accurate return: Keep complete records. Check Forms W-2s, 1098s, 1099s, etc. you get from employers, banks, payment apps or online marketplaces to make sure they're correct. Wait until you get all your income documents before you file your tax return. Report information you receive after you file your taxes on an amended return. E-file your taxes to avoid mistakes and find credits and deductions. You can file for free in many cases. Reference tools Publication 1, Your Rights as a Taxpayer Paying your taxes Publication 5181, Tax Return Reviews by Mail PDF Publication 594, The IRS Collection Process PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree PDF Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
