BMF Notices and Refund Transcripts Table
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
CP Number
Output
CP Type
CAF/RAF
NRPS: Select
NRPS: MRS
NRPS: LCF
Notes or Form
101
101
Math Error (ME)/Balance Due
Yes
Yes
Yes
Yes
940, 940-EZ
102
102
Math Error (ME)/Balance Due
Yes
Yes
Yes
Yes
941, 943, 944, 945
103
103
Math Error (ME)/Balance Due
Yes
Yes
Yes
Yes
CT-1
104
104
Math Error (ME)/Balance Due
Yes
Yes
Yes
Yes
720
105
105
Math Error (ME)/Balance Due
Yes
Yes
Yes
Yes
11-C, 706, 706-NA, 709, 709-NA 730, 2290
106
106
Math Error (ME)/Balance Due
Yes
Yes
Yes
Yes
5227, 4720
107
107
Math Error (ME)/Balance Due
Yes
Yes
Yes
Yes
1042
108
108
Inquiry
Yes
No
No
No
FTD
109
109
Inquiry
Yes
No
No
No
EIN/name
111
111
Math Error (ME)/Overpay
Yes
Yes
Yes
Yes
940, 940-EZ
112
112
Math Error (ME)/Overpay
Yes
Yes
Yes
Yes
941, 943, 944, 945
113
113
Math Error (ME)/Overpay
Yes
Yes
Yes
Yes
CT-1
114
114
Math Error (ME)/Overpay
Yes
Yes
Yes
Yes
720
115
115
Math Error (ME)/Overpay
Yes
Yes
Yes
Yes
11-C, 706, 706-NA, 709, 709-NA 730, 2290
116
116
Math Error (ME)/Overpay
Yes
Yes
Yes
Yes
5227, 4720
117
117
Math Error (ME)/Overpay
Yes
Yes
Yes
Yes
1042
120A
120A
Notification
Yes
No
No
No
123
123
Math Error (ME)/Even Balance
Yes
Yes
No
Yes
124
124
Math Error (ME)/Even Balance
Yes
Yes
No
Yes
720
125
125
Math Error (ME)/Even Balance
Yes
Yes
No
Yes
11-C, 706, 706-NA, 709, 709-NA, 730, 2290
126
126
Math Error (ME)/Balance Due
Yes
Yes
Yes
Yes
5227, 4720
127
127
Math Error (ME)/Even Balance
Yes
Yes
No
Yes
1042
CP Number
Output
CP Type
CAF/RAF
NRPS: Select
NRPS: MRS
NRPS: LCF
Notes or Forms
128
128
Offset/Balance Due
Yes
Yes
No
Yes
Associated if another CP is selected
130
130
Notification
Yes
No
No
No
131
131
Math Error (ME)/Even Balance
Yes
Yes
No
Yes
1120-S, 1041, 1065, 1120-C, 990-T
131A
131A
Balance Due
Yes
Yes
Yes
Yes
1120-S, 1041, 1065, 1120-C, 990-T
132
132
Math Error (ME)/Overpaid
Yes
Yes
Yes
Yes
1041, 1065, 1120-C, 990-T
133
133
Math Error (ME)/Overpaid
Yes
Yes
Yes
Yes
1120-S, 1041, 1065, 1120-C, 990-T
134B
134B
FTD/ES Payment Discrepancy Notice (Balance Due)
Yes
Yes
Yes
Yes
1120 series, 720, 940, 941, 944, 943, 945, 1041, 1042
134R
134R
FTD/ES Payment Discrepancy Notice (Refund)
Yes
Yes
Yes
Yes
1120 series, 720, 940, 941, 944, 943, 945, 1041, 1042
135
135
Service Center
No
No
No
No
138
138
Offset to Balance Due
Yes
Yes
No
Yes
Associated if another CP is selected
139
139
Notification
Yes
No
No
No
141C
141C
Balance Due
Yes
No
No
No
990, 990-EZ, 990-PF
141I
141I
Balance Due
Yes
No
No
No
990, 990-EZ, 990-PF
141L
141L
Balance Due
Yes
No
No
No
990, 990-EZ, 990-PF
142
142
Notification
Yes
No
No
No
143
143
Notification
Yes
No
No
No
145
145
Credit elect
Yes
Yes
No
Yes
Associated if another CP is selected
147
147
Subsequent credit elect
Yes
Yes
No
Yes
151
151
Notification
No
No
No
Yes
152
152
Notification
Yes
No
No
Yes
153
153
Notification
No
No
No
No
155
155
Service Center
No
No
No
No
156
156
Notification
Yes
No
No
Yes
160
160
Reminder Balance Due
Yes
No
No
No
161
161
Balance due
Yes
Yes
Yes
Yes
ALL
162
162
FTF ELF
Yes
Yes
Yes
Yes
1065
162A
162A
FTF Penalty Balance Due
Yes
Yes
Yes
Yes
1065, 1066, 1120-S
162B
162B
Missing Information Penalty Balance Due
Yes
Yes
Yes
Yes
1065, 1120-S
163
163
Reminder Balance Due
Yes
No
No
No
164
164
Service Center files
No
No
No
No
165
165
Bad check penalty
Yes
No
No
No
166
166
Insufficient funds
Yes
No
No
No
169
169
Inquiry
Yes
No
No
No
CP Number
Output
CP Type
CAF/RAF
NRPS: Select
NRPS: Categories
NRPS: MRS
NRPS: LCF
Notes or Forms
170
170
Service Center
No
No
No
No
171
171
Notification
Yes
No
No
No
172
172
Notification
No
No
No
No
173
173
ES Penalty Assessed Reduced refund
Yes
Yes
A/B/E/H
Yes
Yes
1120-S, 1041, 1120-C, 990-T,
174
174
Inquiry
Yes
No
No
No
940, 940-EZ
177
177
AKPFD
Yes
Yes
A/B/H
Yes
Yes
178
178
Inquiry
Yes
No
No
No
180
180
Inquiry
Yes
No
No
No
181
181
Inquiry
Yes
No
No
No
182
182
Inquiry
Yes
No
No
No
1120-S, 1041, 1120-C, 990-T
183
183
Inquiry
Yes
No
No
No
720
185
185
Service Center
No
No
No
No
TC 690
187
187
Service Center Exam
No
No
No
No
Notice to Exam
188
188
Notification
Yes
No
No
No
Impact
190
190
Notification
Yes
No
No
No
Impact
191
191
Service Center Accounting
No
No
No
No
192
192
Service Center
No
No
No
No
CP Number
Output
CP Type
CAF/RAF
NRPS: Select
NRPS: Categories
NRPS: MRS
NRPS: LCF
Notes or Forms
193A
193
Service Center Adjustment
No
No
No
No
194
194
Service Center Accounting
No
No
No
No
195
195
Service Center Adjustment
No
No
No
No
198
198
Service Center
No
No
No
No
199
199
Service Center Entity
No
No
No
No
200
200
Service Center Entity
No
No
No
No
201
201
Service Center Entity
No
No
No
No
202
202
Service Center Entity
No
No
No
No
207
207
Notification
Yes
Yes
Yes
Yes
208
208
Service Center Adjustment
No
No
No
No
210
210
Adjustment
Yes
Yes
A/F/H
Yes
Yes
May be balance due, even or overpaid
215
215
Civil penalty Balance Due
Yes
Yes
A/H
No
Yes
220
220
Adjustment Balance Due
Yes
Yes
A/F/H
Yes
Yes
Keys 04/06 only
220J
220J
ACA Notice
Yes
No
No
Yes
225
225
Credit Transfer
Yes
Yes
A/H
Yes
Yes
Keys 03/04/06/10/40/46/70/74 only.
230
230
Combined Annual Wage Reconciliation (CAWR) Adjustment
Yes
No
No
No
231
231
Service Center Accounting
Yes
No
No
No
233
233
Service Center Exam
No
No
No
No
233J
233J
ACA Notice
Yes
No
No
Yes
234
234
Service Center Adjustment
No
No
No
No
240
240
Combined Annual Wage Reconciliation (CAWR) Adjustment
Yes
No
No
No
247A
247A
Balance Due
Yes
Yes
A/B/H
Yes
Yes
1120 series, 1041, 990-T
247B
247B
Balance Due
Yes
Yes
A/B/H
Yes
Yes
1120 series, 1041, 990-T
247C
247C
Balance Due
Yes
Yes
A/B/H
Yes
Yes
1120 series, 1041, 990-T
CP Number
Output
CP Type
CAF/RAF
NRPS: Select
NRPS: Categories
NRPS: MRS
NRPS: LCF
Notes or Forms
250C
250C
Notification
Yes
No
No
No
944
251
251
Combined Annual Wage Reconciliation (CAWR) Even balance
Yes
No
No
No
Status code 26 posting
252
252
Combined Annual Wage Reconciliation (CAWR) Balance due
Yes
No
No
No
Final notice
253
253
Combined Annual Wage Reconciliation (CAWR) Overpay
Yes
No
No
No
Requests Forms W-2
254
254
Notification
Yes
No
No
No
255
255
Combined Annual Wage Reconciliation (CAWR) Inquiry
Yes
No
No
No
256
256
Reminder Notice
Yes
Yes
A/B/H
Yes
Yes
1120 series, 1041, 990-T
259A
259A
Notification (TDI Notice)
Yes
No
No
No
990, 990-EZ
259B
259B
Notification (TDI Notice)
Yes
No
No
No
990-PF
259C
259C
Notification (TDI Notice)
Yes
No
No
NO
990-PF
259D
259D
Notification (TDI Notice)
Yes
No
No
No
990-T
259E
259E
Notification (TDI Notice)
Yes
No
No
No
990
259F
259F
Notification (TDI Notice)
Yes
No
No
No
5227
259G
259G
Notification (TDI Notice)
Yes
No
No
No
1120-POL
260
260
Credit Removal
Yes
Yes
A/D/H/I
Yes
Yes
261
261
Notification
Yes
No
No
No
262
262
Notification
Yes
No
No
No
263
263
Notification
Yes
No
No
No
264
264
Notification
Yes
No
No
No
265
265
Notification
Yes
No
No
No
266
266
Notification
Yes
No
No
No
2553
267
267
Overpay
Yes
Yes
A/B/C/H
Yes
Yes
940, 941, 943, 944, 720, 1042, 1120, 1120-C
268
268
Math Error (ME)/Overpay
Yes
Yes
A/B/C/H
Yes
Yes
940, 941, 943, 944, 720, 1042, 1120, 1120-C
270
270
Service Center Adjustment/Exam
No
No
No
No
275
275
Notification
Yes
No
Yes
No
278
278
Service Center
No
No
Yes
No
284
284
Service Center
No
No
No
No
293
293
Service Center Exam
No
No
No
No
295
295
Service Center/Balance Due
No
No
No
No
5500
295A
295A
Service Center/Balance Due
No
No
No
No
5500
296
296
Service Center Accounting
No
No
No
No
297
297
Levy Notification/Balance Due
Yes
No
No
No
297A
297A
Levy Notification/Balance Due
Yes
No
No
No
298
298
Levy Notification/Balance Due
Yes
No
No
No
801
801
Math Error (ME)/Balance Due
Yes
Yes
A/B/D/H/I
Yes
Yes
940(sp)
802
802
Math Error (ME)/Balance Due
Yes
Yes
A/B/D/H/I
Yes
Yes
941(sp), 943(sp), 944(sp)
811
811
Math Error (ME)/Overpay
Yes
Yes
A/B/E/H
Yes
Yes
940(sp)
812
812
Math Error (ME)/Overpay
Yes
Yes
A/B/E/H
Yes
Yes
941(sp), 943(sp), 944(sp)
834B
834B
FTD/ES Payment Discrepancy Notice (Balance Due)
Yes
Yes
A/B/D/E/H/I
Yes
Yes
940(sp), 941(sp), 943(sp), 944(sp)
834R
834R
FTD/ES Payment Discrepancy Notice (Refund)
Yes
Yes
A/B/D/E/H/I
Yes
Yes
940(sp), 941(sp), 943(sp), 944(sp)
838
838
Offset to Balance Due
Yes
No
No
Yes
Spanish only
CP Number
Output
CP Type
CAF/RAF
NRPS: Select
NRPS: Categories
NRPS: MRS
NRPS: LCF
Notes or Forms
861
861
Balance due
Yes
Yes
A/B/D/H/I
Yes
Yes
940(sp), 941(sp), 943(sp)
865
865
Bad check penalty
Yes
No
No
No
940(sp), 941(sp), 943(sp)
874
874
Inquiry
Yes
No
No
No
940(sp)
910
910
Adjustment
Yes
Yes
A/F/H
No
Yes
May be balance due, even or overpay backup withholding with FTD
920
920
Adjustment Balance Due
Yes
Yes
A/F/H
No
Yes
May be balance due, even or overpay backup withholding with FTD
380 (Million Dollar Notices)
380
Transcript
No
Yes
G
No
No
Refund $1,000,000 or more
384 (Refund Notices)
384
Transcript
No
Yes
G
No
No
Highly questionable refund
386 (Highly Questionable Refund)
386
Transcript
No
Yes
G
No
No
Highly questionable refund
388 (Refund with Interest)
388
Transcript
No
Yes
G
No
No
Refund with interest
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