Understanding your CP2501 notice

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:

Amend your return

If the CP2501 notice is correct and you have other income, credits or expenses to report:

1. Complete Form 1040-X, Amended U.S. Individual Income Tax Return
2. Write "CP2501" on top of Form 1040-X
3. 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.