IRS extends dates on balance due notices amid coronavirus

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.

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.

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Shaun Spearmon helps clients successfully transform their organizations and accelerate the implementation of their most strategic objectives. For more than 15 years he has led strategic planning, process improvement and change management initiatives with clients across industries, including technology, aerospace, pharmaceuticals, retail and financial services. Most recently he developed and led the change management and communication strategy for Global Store Development at Starbucks. Shaun is a firm believer in the power of servant leadership and its ability to create excellence in individuals and produce extraordinary results for organizations. He earned his MBA from the University of Washington's Foster School of Business where he pursued dual concentrations in Strategy and Organizational Development and holds a BA in Business Administration from Morehouse College. Shaun is based out of Seattle, WA.

Deb Seidman has over 25 years' experience working to enhance the effectiveness of leaders and their organizations, enabling them to execute their business strategy. She has worked with clients across a range of industries including financial services, pharmaceuticals, technology, government, and non-profit. Throughout her career, both in corporate operating roles and as an external consultant and coach, she has partnered with clients to gain insight into business challenges and opportunities, foster collaboration within and between teams, and facilitate organizational transformation. She holds a Bachelor of Science degree in Industrial and Labor Relations from Cornell University and a Master of Arts degree in Politics from New York University. She is an IAF Certified Professional Facilitator. Deb lives in New York City where she can be found at her printmaking workshop creating lithographs and woodcut prints.

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Guillermo Rodriguez has occupied diverse roles over the past 20 years, from in-house corporate positions to being a self-employed consultant, and is currently serving as a virtual CFO at Summit Virtual CFO by Anders. His journey began with a major corporate job, where he had the opportunity to explore various functional departments, gaining insights into different aspects of the business, including forecasting around a significant acquisition. He later became a virtual CFO within the cannabis industry, helping guide cannabis operators down the path of profitability.

“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.

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