CP 210, CP 220, CP 910 and CP 920
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The CP 210 is an adjustment notice which generates due to the account conditions listed below. The CP 910 is the Spanish equivalent.
The adjustment results in an overpayment, an even balance, or a balance due of less than ≡ ≡ ≡ ≡ ≡ (≡ ≡ ≡ ≡ ≡ for MFT 61), or the adjustment results in a balance due of ≡ ≡ ≡ ≡ or more (≡ ≡ ≡ for MFT 61), and the module was in TDA Status (22, 24, or 26) before the adjustment for the conditions listed below.
An adjustment to tax (DP/ADJ54 or Exam/ADJ47) input with using hold code 0 or 1 or
A adjustment to: credits (TCs 637, 766, or TC 767), penalties [FTF, FTP (decrease only), FTD or ES], or Civil Penalty (TC 240 with Reference Numbers 680-682, 686 for MFTs 05, 51, and 52).
The CP 220 is an adjustment notice which generates due to the account conditions listed below. The CP 920 is the Spanish equivalent.
The adjustment results in a balance due of ≡ ≡ ≡ or more (≡ ≡ ≡ ≡ ≡ for MFT 61) and the module was not in TDA Status (22, 24, or 26) before the adjustment for the conditions listed below.
An adjustment to tax (DP or Exam) input with using hold code 0 or 1, or
An adjustment to credits (TCs 637, 766, or 767), penalties [FTF, FTP (decrease only), FTD or ES], or Civil Penalty (TC 240 with Reference Numbers 680-682 for MFTs 05, 51, and 52).
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