The Internal Revenue Service is extending the due dates on its balance due notices because it wasn’t able to mail out the preprinted letters to taxpayers due to office closures during the ongoing COVID-19 pandemic.
While the IRS is continuing to reopen more of its offices and facilities, the notices will be delivered to taxpayers in the next few weeks, the IRS said Monday. But given the amount of time it would take to reprogram IRS systems and generate newly updated notices, some of the notices that taxpayers will receive show due dates that have already passed. However, each notice will come with an insert confirming that the due dates printed on the notices have been extended.
Scott McFarlane co-founded Avalara in 2004 and is the company's CEO. Avalara started as a provider of digital sales tax compliance solutions in the U.S. and has grown globally to become a market leader in compliance automation software. Avalara's mission is to be part of every transaction in the world by automating the compliance journey for businesses of all sizes.
Richard Wickliffe, CPCU, ARM, CLU has been in leadership in the insurance industry for over 20 years. He has been a keynote speaker about unique fraud and insurance crimes at venues including a CPCU conferment and the FBI's InfraGard Counterterrorism conferences, where he received the FBI's Exceptional Service in the Public Interest Award. He's also the author of award-winning crime fiction, as well an upcoming non-fiction about insurance crimes. He can be reached at RLWickliffe@yahoo.com.
Caroline Savello is Color's President, leading the company's work with over 1500 private and public health organizations including employers, funds, plans, and government institutions. Prior to joining Color in 2018, she worked at Bloomberg LP in their global media business, and began her career at the Boston Consulting Group where she focused on global and public health. She is a graduate of Yale University with a joint B.A./M.A. in political science.
“The payment due dates printed on the notices have been extended, as described in the insert,” said the IRS. “The new payment due date will be either July 10, 2020, or July 15, 2020, depending upon the type of tax return and original due date. Taxpayers should be sure to read the insert included with the notice that explains the delay and provides the correct payment due dates.”
Taxpayers who have questions about their balance due should visit the website listed on the notice or call the phone number shown. However, the IRS acknowledged that its phone lines remain extremely busy as the agency resumes operations.
Here are the notices that will include the insert:
- CP11, Math Error on Return - Balance Due
- CP14, Balance Due, No Math Error
- CP15, Civil Penalty Notice
- CP15B, Civil Penalty Notice for Trust Fund Recovery Penalty
- CP15H, Shared Responsibility Payment Due
- CP21A, Data Processing Adjustment Notice, Balance Due of
- CP22A, Data Processing Adjustment Notice, Balance Due of
- CP23, Estimated Tax Credits Discrepancy - We Changed Your Return to Match Your Credits or Payments Posted to Your Account - Balance Due
- CP23T, Estimated Tax Discrepancy, Balance Due of $5 or More
- CP47A, Tax Assessed- Notification of the Requested Credit Elect/Refund Being Applied to Section 965 Tax Liability
- CP47B, Tax Assessed- Notification of a Credit Elect/Refund Being Applied to Section 965 Tax Liability
- CP47C, Tax Assessed- Including Section 965 Tax Liability
- CP51A, We've Calculated Your Income Tax For You - Balance Due
- CP60, We Removed a payment Erroneously Applied to Your Account. - Balance Due
- CP94, Criminal Restitution Final Demand Notice
- CP101, Math Error, Balance Due of $5 or More on Form 940
- CP102, Math Error, Balance Due of $5 or More on Forms 941, 941SS, 943, 944, 944SS, 945
- CP103, Math Error, Balance Due - Form CT-1
- CP104, Math Error, Balance Due of $5 or More - Form 720
- CP105, Math Error, Balance Due of $5 or More - Forms 11C, 2290, 706, 709, 730
- CP107, Math Error, Balance Due of $5 or More - Form 1042
- CP126, Math Error, Balance Due or Overpayment Less Than $1 on Forms 990PF, 4720, 5227
- CP132, Math Error, Balance Due on Forms 990C, 990T,1041, 1120, 8804
- CP134B, Federal Tax Deposit(s) (FTD) Discrepancy - Balance Due
- CP141L, We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Filed Late
- CP161, No Math Error, Balance Due (Except Form 1065)
- CP162, Untimely Filing Penalty - Partnership
- CP165, Penalty Assessed for Dishonored Check
- CP210, Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance
- CP215, Civil Penalty - 500 and 600 Series
- CP220, Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance
- CP220J, Employer Shared Responsibility Payment (ESRP) 4980H Adjustment - Balance Due, Even Balance or Overpayment Notice
- CP230, Combined Annual Wage Reporting - CAWR/DP Tax Adjustment Amended Return Filed
- CP233J, 4980H Adjustment bal due, even bal or overpayment Notice (ESRP)
- CP240, Combined Annual Wage Reporting - CAWR/DP Discrepancy Tax Adjustment
- CP260, An Erroneous Payment Previously Applied to Your Account Has Been Reversed - Balance Due
- CP283, Penalty Charged on Your Form 5500 - Late or Incomplete Form
- CP711, Spanish Math Error - Balance Due - Error en la Planilla - Saldo Adeudado
- CP714, Spanish Balance Due - No Math Error - Planilla Radicada - Saldo Adeudado
- CP721A, Data Processing Adjustment Notice, Balance Due (Spanish) - Cambios a su Planilla - Saldo Adeudado
- CP722A, Spanish Data Processing Adjustment Notice, Balance Due of $5 or more - Cambios a su Planilla - Saldo Adeudado
- CP802, Spanish BMF Math Error, Balance Due of $5 or More on Forms 941PR, 943PR - Hemos Hecho Cambios a su Planilla Porque Creemos que hay un Error de Cálculo
- CP834B, Federal Tax Deposit(s) (FTD) Discrepancy - Balance Due (Spanish)
- CP865, Spanish Penalty for Dishonored Check on Forms 94XPR FTD
For the latest updates on IRS operations, visit the IRS Operations During COVID-19: Mission-critical functions continue page on IRS.gov.
