CP Notice Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
CP Number
Form Number
CP Type
Overpaid/Even/Balance Due
101
940, 940-EZ
MATH ERROR
BALANCE DUE
102
941, 941C, 941SS, 941X, 943, 943X, 944, 944SS, 944X, 945, 945X
MATH ERROR
BALANCE DUE
103
CT-1, CT-1X
MATH ERROR
BALANCE DUE
104
720
MATH ERROR
BALANCE DUE
105
11-C, 229, 730, 706, 706-NA, 709, 709-NA
MATH ERROR
BALANCE DUE
106
990PF, 4720, 5227
MATH ERROR
BALANCE DUE
107
1042
MATH ERROR
BALANCE DUE
111
940, 940-EZ
MATH ERROR
OVERPAID
112
941, 941C, 941SS, 941X, 943, 943X, 944, 944SS, 944X, 945, 945X
MATH ERROR
OVERPAID
113
CT-1, CT-1X
MATH ERROR
OVERPAID
114
720
MATH ERROR
OVERPAID
115
11-C, 2290, 730, 706, 706-NA, 709, 709-NA
MATH ERROR
OVERPAID
116
990PF, 4720, 5227
MATH ERROR
OVERPAID
117
1042
MATH ERROR
OVERPAID
123
CT-1, CT-1X
MATH ERROR
EVEN BALANCE 1¢-99¢
124
720
MATH ERROR
EVEN BALANCE 1¢-99¢
125
11-C, 2290, 730, 706, 706-NA, 709, 709-NA
MATH ERROR
EVEN BALANCE 1¢-99¢
126
990-PF, 5227, 5330 or 4720
MATH ERROR
EVEN BALANCE 1¢-99¢
127
1042
MATH ERROR
EVEN BALANCE 1¢-99¢
128
ALL BMF FORMS
OFFSET
BALANCE DUE
131
990-T, 1041, 1065, 1120 (all)
MATH ERROR
EVEN BALANCE 1¢-99¢
131A
990-T, 1041, 1065, 1120 (all)
MATH ERROR
BALANCE DUE $1-$4.99
CP Number
Form Number
CP Type
Overpaid/Even/Balance Due
132
990-T, 1041, 1065, 1120 (all), 8804
MATH ERROR
BALANCE DUE
133
990-T, 1065, 1041, 1120 (all), 8804
MATH ERROR
OVERPAID
134B
720, 940, 941, 943, 944, 945, 1041,1042, 1120 series, CT-1
CREDIT DISCREPANCY
BALANCE DUE
134R
720, 940, 941, 943, 944, 945, 1041, 1042, 1120 series, CT-1
CREDIT DISCREPANCY
OVERPAID
138
ALL BMF FORMS
Adjustment OFFSET
OVERPAID
141C
990, 990-EZ, 990-PF
Late and Incomplete Filing Penalty
BALANCE DUE
141I
990, 990-EZ, 990-PF
Incomplete Filing Penalty
BALANCE DUE
141L
990, 990-EZ, 990-PF
Late Filing Penalty
BALANCE DUE
145
ALL BMF FORMS
CREDIT ELECT
OVERPAID
147
1041, 1120 (all), 990 SERIES
CREDIT ELECT ADDITIONAL AMOUNT APPLIED
OVERPAID
161
ALL BMF FORMS
NO MATH ERROR
BALANCE DUE
162
1065
FAILURE TO FILE ELECTRONICALLY PENALTY
BALANCE DUE
162A
1065, 1066, 1120-S
LATE FILING PENALTY
BALANCE DUE
162B
1065, 1120-S
INCOMPLETE FILING PENALTY
BALANCE DUE
173
990-T, 1041, 1120 (all)
ES PENALTY ASSESSED
OVERPAID
210
ALL BMF FORMS
ADJUSTMENT
OVERPAID/EVEN/ BALANCE DUE
215
CT-1, CT-1X
CIVIL PENALTY
OVERPAID/EVEN/ BALANCE DUE
220
ALL BMF FORMS
ADJUSTMENT
OVERPAID/EVEN/ BALANCE DUE
220J
ACA 4980H ESRP
ADJUSTMENT
OVERPAID/EVEN/ BALANCE DUE
225
ALL BMF FORMS
MISSING PAYMENT APPLIED
OVERPAID/EVEN/ BALANCE DUE
233J
ACA ESRP
ADJUSTMENT
OVERPAID/EVEN/ BALANCE DUE
247A
1041, 1120 series, 990-T
IRC 965 NOTICE AND DEMAND
BALANCE DUE
247B
1041, 1120 series, 990-T
IRC 965 NOTICE AND DEMAND
BALANCE DUE
247C
1041, 1120 series, 990-T
IRC 965 NOTICE AND DEMAND
BALANCE DUE
256
1041, 1120 series, 990-T
IRC 965(H) INSTALLMENT REMINDER
INSTALLMENT REMINDER
260
ALL BMF FORMS
CREDIT REVERSAL
BALANCE DUE
267
ALL BMF FORMS
EXCESS CREDITS NON MATH ERROR
OVERPAID
268
ALL BMF FORMS
EXCESS CREDITS WITH MATH ERROR
OVERPAID
380
ALL BMF FORMS
TRANSCRIPT
OVERPAID
384
ALL BMF FORMS
TRANSCRIPT
OVERPAID
386
ALL BMF FORMS
TRANSCRIPT
OVERPAID
388
ALL BMF FORMS
TRANSCRIPT
OVERPAID
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