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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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