I Got an IRS Notice in the Mail: What Should I Do First?
Published October 29, 2026
Read it carefully, write down the due date, and do not ignore it. Most IRS notices are about one specific question on your return or your account. If you agree with what the notice says, you usually do not need to reply unless the IRS asks you to. If you owe money, pay by the due date even if you cannot pay the full amount, because paying on time reduces interest and penalties.
What does the notice say?
The IRS sends notices when there is a balance due, when a refund has changed, when it has a question about your return, when it needs to verify your identity, or when it has changed or corrected your return (IRS.gov, Understanding your IRS notice or letter). Look in the upper right corner for the notice number, which starts with CP or LTR. Search that number on IRS.gov to see what it covers and what the IRS wants from you. Then read the instructions line by line.
What if I agree with the notice?
If you agree, take any action the notice requests, and keep a copy. If the notice says the IRS changed your return, compare the corrections with your copy of the return, note them on your personal copy, and file the notice with your tax records. If it shows an amount due, pay it by the date listed. You can pay at IRS.gov/payments. Direct Pay from a bank account is free, according to IRS guidance.
What if I disagree with the notice?
Reply in writing, by the due date. The IRS says to explain why you disagree, include copies of any documents that support you, and send the bottom tear-off portion of the notice with your letter to the address shown in the lower left part of the notice. The IRS also says to allow at least 30 days for a response. Replying by the due date is what protects your appeal rights.
What is a worked example?
Illustration only, with made-up round numbers: Sam receives a notice saying the IRS added $800 of interest income to his return and that he owes $800 of tax plus interest. Sam compares the notice with his copy of the return and finds a Form 1099-INT from his bank showing $800 of interest that he left off. He agrees with the change.
Because he agrees, Sam pays the amount due by the date on the notice, keeps the notice in his tax folder, and notes the change on his personal copy of the return. He does not need to write a letter, since the notice did not ask him to reply.
What is the most common mistake?
Putting the envelope in a drawer and missing the due date. Even a notice you disagree with needs a reply by the deadline to protect your appeal rights. The second common mistake is calling without the notice and your return in front of you. The IRS asks you to have both ready, and to use the phone number in the upper right corner of the notice.
Also check that the notice is real. If the letter does not show up in the IRS notice search, or it looks suspicious, the IRS says to call 800-829-1040 and follow the representative’s instructions.
What should I do next?
- Read the whole notice and write down the notice number, the tax year, and the due date.
- Look up the notice number on IRS.gov, Understanding your IRS notice or letter, to confirm what it covers.
- Compare the changes with your return and decide: agree, pay, or disagree.
- Keep a copy of the notice, your reply, and proof of any payment in one folder.
- If you want a representative to deal with the IRS for you, Form 2848, Power of Attorney and Declaration of Representative, authorizes someone who is eligible to practice before the IRS to act for you.
- If the notice creates a real hardship, the Taxpayer Advocate Service can help. Details are at IRS.gov/taxpayer-advocate.
If you want help reading a notice before you respond, see how it works. This article is general information, not advice about your specific notice.
Sources: IRS.gov, Understanding your IRS notice or letter (reasons for notices; notice number location; agree/disagree/amount-due guidance; scam check and 800-829-1040); IRS.gov, Topic No. 651, Notices – what to do (allow at least 30 days for a reply); IRS.gov newsroom, What to Do if You Get a Notice from the IRS (bottom tear-off portion; mailing address); IRS.gov, About Form 2848, Power of Attorney and Declaration of Representative; IRS.gov, Taxpayer Advocate Service; IRS.gov/payments (payment options); Form 1099-INT. This is general information, not advice about your specific return.
