CP Notices
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
BMF International cases will generate with the same CP numbers as domestic cases with the exception of Spanish forms. Spanish forms will generate CP notices in the 800 and 900 number series. In addition, International notices will appear in OLNR with 8XXX batch numbers.
See the table below for BMF Spanish CP notices and the corresponding English CP notice:
Spanish CP Notice Number
English Equivalent CP Notice Number
Notice Information
801
101
MFT 10, Balance due, Math error
802
102
MFT 01, Balance due, Math error
811
111
MFT 10, Overpaid, Math Error
812
112
MFT 01, Overpaid, Math Error
834B
134B
MFT 01, 10, 11 and 14 - Federal Tax Deposit(s) (FTD) Discrepancy - Balance Due
834R
134R
MFT 01, 10, 11 and 14 - Federal Tax Deposit(s) (FTD) Discrepancy - Due a Refund
861
161
All MFTs, Balance due, no Math Error
910
210
All MFTs, Overpaid, Even, and Balance due adjustment
920
220
All MFTs, Overpaid, Even, and Balance due adjustment
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