CP 225 - Notice of Credit Transfer

CP 225 is issued to tell the taxpayer that a missing payment(s) inquired about either through correspondence or telephone, has been located and applied. It generates if the CORRESP-DT field on FRM 34 is overlaid with a correspondence received date and will not be voided.

There are four versions of CP 225. See the table below:

CP 225 Status

Information to Taxpayer

Complete CP 225:

1. Balance Due Generates if no other notice of demand is generated in the same cycle (a CP 210/220/910/920).

Informs taxpayer of payment(s) located and applied to the requested tax module.

Fully explains the balance due (including tax data and penalty information).

Partial CP 225:

2. No Return Filed - Informs taxpayer that payment(s) was located and applied. 3) Overpayment - Informs taxpayer that payment(s) was located, applied and the resulting overpayment amount. 4) Even Balance - Informs the taxpayer that payment(s) was located, applied and account is full paid.

The partial CP 225 and the CPs 210/220/910/920 generate in the same cycle.

Use the NRPS package and IDRS to review a partial or a complete CP 225. Ensure the credit transfer creating the CP 225 is valid.