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.

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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Bola Akinsanya

Bola Akinsanya is the founder of Unlevered, a residential cost segregation and asset-depreciation platform for CPAs and real estate investors. She was previously Global Director of revenue and vetting systems at Airbnb.

Diwas KC

Diwas KC is a professor at Emory University's Goizueta Business School, where his research focuses on healthcare delivery and pricing. He has been analyzing CMS-mandated hospital pricing data to build procedure-level benchmarks for the Georgia commercial market. Data source for article: CMS-mandated hospital machine-readable files (2026), Georgia hospitals, commercial payer rates. Facility fees only — excludes physician and anesthesia fees.

Larry Cao, CFA

Larry Cao, CFA, is Senior Market Intelligence Analyst, AI, at American Banker, where he focuses on the adoptions of artificial intelligence across banking and financial services.

Larry has more than two decades of experience in investment research and financial services, with a particular focus on AS adoption, data-driven investment processes, and the future of finance. He previously served as a senior research leader at CFA Institute, where he led and authored research on AI, big data, fintech, investment management, and evolving skillsets in the financial industry. He is the editor of Handbook of Artificial Intelligence and Big Data Applications in Investments and author of research on AI adoption and T-shaped teams.

Larry's research and commentary have been cited by regulators and industry organizations globally, and featured in major media outlets including Bloomberg, the Financial Times, The Wall Street Journal, and Reuters. Earlier in his career, he held roles at Morningstar/Ibbotson Associates, Munder Capital Management, and McKinsey & Company.

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“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