Notice CP2501 is sent to notify you that one or more items on your return don’t match what was reported to the IRS by third parties (e.g., employers or financial institutions).
The notice shows the amount of the item and who reported the item that doesn’t match your return. Notice CP2501 is not an IRS audit. If you disagree the notice asks that you provide an explanation for the difference between the amount you reported on your return and the amount reported to the IRS by third parties.
If necessary, you should provide any documentation that supports the reason for the difference. If you agree with the information reported sign and return the form.
The IRS matches the information you reported on your return with information reported to IRS by third parties, such as employers, banks, businesses, and others. If there is a difference between the amount shown on your return and the amount reported to the IRS, Notice CP2501 is sent to explain the difference and identify the third party that reported the amount in question.
Read the notice and follow the instructions. Notice CP2501 will show any amounts reported to the IRS by third parties that don’t match the amounts shown on your return. Compare the items listed in the Notice CP2501 to the amounts you reported on your tax return to determine if your return was filed correctly or if an adjustment to your return is necessary. If you believe the amount reported by the third party to the IRS is incorrect or does not belong to you, you may need to contact the third party and ask that the item reported to the IRS be corrected.
Complete the form shown on page five of your Notice CP2501 to show whether you agree or disagree with the items listed in the letter.
If you agree, you do not need to amend your tax return. The IRS will send you a notice explaining the proposed changes and make any required adjustments to your return.
If you disagree, you should explain why you disagree and provide any documents or information that supports your position. Make sure to submit all documents and information by the due date to the address in the letter. Don’t send original documents — send copies.
If you fax the information, include your name and Social Security number or Taxpayer Identification Number on each page. This will help the IRS match your documents with your file. After the IRS reviews your response, it may accept your return as originally filed, ask you to send more information, or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
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For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
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Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
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The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
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