The IRS Archive.
Decoded for Humans.

Examination Adjustment — Balance Due

Following an IRS examination (audit) of your tax return, adjustments were made and you now owe additional taxes. This notice reflects the final result of the audit.

Unfiled Tax Return — First Notice

The IRS has no record of your tax return for one or more years. You must file the missing return(s) or explain why you did not need to file.

Earned Income Credit Banned for 2 Years

Due to reckless or intentional disregard of rules when claiming the Earned Income Credit, you are banned from claiming EITC for the next two years.

Earned Income Credit Banned for 10 Years — Fraud

The IRS has determined your improper EITC claim was fraudulent. You are banned from claiming the Earned Income Credit for 10 years.

Final Notice of Intent to Levy — Right to a Hearing

This is the IRS's final notice before they seize your property or income. You have 30 days to request a Collection Due Process hearing to stop the levy.

Final Notice of Intent to Levy — Business

This is the IRS's final notice before levying your business assets, accounts receivable, or business bank accounts. You have 30 days to request a hearing.

Final Notice — Intent to Seize State Tax Refund or Property

This is an urgent notice that the IRS intends to levy your state tax refund and may seize and sell your property. This is one of the last notices before enforced collection.

Final Notice of Intent to Levy — Your Right to a Hearing

The IRS is notifying you of their intent to levy your property or rights to property. This letter satisfies the legal requirement before the IRS can seize assets. You have 30 days to request a Collection Due Process hearing.

Final Notice of Intent to Levy — Right to Hearing

IRS Letter 1058 is a final notice of intent to levy sent via certified mail. It provides your Collection Due Process rights and gives 30 days to request a hearing before the IRS can begin enforcement.

Earned Income Credit Eligibility

You may be eligible for the Earned Income Tax Credit (EITC) which you did not claim on your tax return. The IRS is notifying you to complete and return a form to claim this credit.

Changes to Your Tax Return — Estimated Tax Payment Applied

The IRS made a change to your return that affects your estimated tax payments. The notice explains how your overpayment was applied to estimated taxes.

Changes to Your Tax Return — Balance Due

The IRS changed your tax return because they believe there is a miscalculation. You now owe additional taxes. Pay by the due date to avoid further penalties and interest.

Changes to Your Tax Return — Earned Income Credit Disallowed

The IRS disallowed your Earned Income Tax Credit claim and you now have a balance due. This may be due to income, filing status, or dependency qualification issues.

Changes to Your Tax Return — Overpayment

The IRS corrected a mistake on your return and you are now owed a larger refund or your balance due has been reduced.

Changes to Your Tax Return — No Refund, No Balance Due

The IRS made changes to your return that eliminate your refund and result in no balance due. You will not receive a refund and you do not owe any money.

Balance Due — First Notice of Tax Owed

This is the IRS's first notice that you have an unpaid tax balance. You owe money and need to pay in full or contact the IRS to set up a payment plan.

Changes to Your Tax Return — Refund Applied to Debt

The IRS applied your refund to a past tax debt. If there is any remaining refund amount, you will receive it. If your entire refund was applied, you owe nothing additional.

Data Processing Adjustment — Refund Due

The IRS made changes to your tax return as requested by you (amended return or phone request). A refund is now due to you.

Data Processing Adjustment — Balance Due

The IRS made changes to your tax return as you requested and you now have a balance due as a result of those changes.

Estimated Tax Payment Discrepancy — Balance Due

The IRS found a discrepancy between the estimated tax payments you claimed on your return and the payments they received. You have a balance due.

Call Us to Request Your Refund Check

Your refund check was not cashed and has expired. You must call the IRS to request a replacement check.

Overpayment Applied to Other Tax Year

You requested that your overpayment be applied to next year's estimated taxes. The IRS has applied less than you requested because there is also a balance due for a prior year.

Overpayment Applied to Taxes Owed

Your tax overpayment was applied to an outstanding balance on another tax period. Any remaining refund will be sent to you separately.

Taxpayer Identification Number Mismatch

The name or Social Security Number on your return does not match SSA records. Your refund and credits may be delayed until this is resolved.

Examination of Your Earned Income Credit Claim

The IRS is auditing your Earned Income Credit claim and has placed a freeze on your refund. You must provide documentation to prove you qualify.