A CP71 is the IRS's once-a-year reminder that you still owe on an older tax account. It comes in several versions, and the letter after "CP71" tells you a lot. A CP71A goes to people whose accounts the IRS has put on hold because of financial hardship. A CP71C or CP71D means the debt is still active and "requires your immediate attention." None of these is a new tax bill or a final notice. But interest keeps growing every year the balance sits, so it's worth reading closely.
Why you got a CP71
The IRS sends a CP71 once a year to remind you of a balance it hasn't collected. IRS Document 6209, an internal reference guide, describes the versions this way:
| Version | What it generally means | Do you need to act? |
|---|---|---|
| CP71A | Your account is in currently not collectible (CNC) status because of hardship | No, if your finances haven't changed |
| CP71C | Balance still unpaid and the account is in a collection status | Yes: pay, set up a plan, or call |
| CP71D | Balance still unpaid and the account has been in a collection status for a year or more | Yes: pay, set up a plan, or call. If a revenue officer is assigned, contact them |
Document 6209 says CP71C and CP71D are sent for balances of $25 or more. There's also a CP71H for certain Affordable Care Act balances.
What the CP71 says
Each version shows:
- The balance for each tax year and form, including penalties and interest added to date.
- How to pay, with an envelope and a payment stub.
- A toll-free number for questions or disputes.
CP71C and CP71D also explain that the State Department can deny or revoke a passport for seriously delinquent tax debt. For 2026, the IRS sets that threshold at more than $66,000, along with other conditions.
What to do
If you got a CP71A
The IRS says your account will stay in non-collectible status until your financial situation changes. If nothing has changed, you don't need to do anything. Keep filing your returns on time, which is how the IRS sees whether your situation improves. Interest and penalties still accrue. Paying when you can reduces the total. Our currently not collectible guide explains how CNC works.
If you got a CP71C or CP71D
- Check the balance in your IRS Online Account under "View Balance Details." The IRS says payments can take up to 21 days to post. If you paid in full within the last 21 days, disregard the notice.
- If you can pay, pay in full. Interest and applicable penalties stop as soon as the balance is paid.
- If you can't pay in full, pay what you can and set up a payment plan. You can apply through the Online Payment Agreement tool, mail Form 9465, or call. If you already have an approved plan, the IRS says to keep making payments under it. See IRS payment plans.
- If you're facing hardship, the IRS may temporarily delay collection until your situation improves.
- If you can't pay the full amount even over time, an offer in compromise may let you settle for less. The IRS points to its Offer in Compromise Pre-Qualifier tool to check eligibility. Avoid companies advertising "pennies on the dollar" settlements. You can apply directly.
- If you disagree, call the toll-free number with records showing you paid or don't owe.
- If a revenue officer is assigned (CP71D), contact them about your payment options.
Low Income Taxpayer Clinics can represent eligible taxpayers for free or a small fee, and can help people who speak English as a second language. An optional offer in compromise package is available on this site if that route fits, but you can apply using the IRS's own forms.
What happens if you ignore it
For CP71C and CP71D, the IRS says that if you don't pay in full or set up a payment plan:
- It may file a Notice of Federal Tax Lien, subject to any Collection Due Process rights. You'd get a Letter 3172.
- It may assign your account to a private collection agency. You'd get a CP40 first.
- Interest continues and more penalties may apply. The IRS underpayment rate was 7% for most of 2026 (6% in April–June), reset quarterly.
The IRS's time to collect is generally limited to 10 years from assessment, though several events can pause that clock. See IRS statutes of limitations.
Is this notice real?
A CP71 should match a balance you can see in your IRS Online Account. If you can't verify it, call the IRS using a number on IRS.gov. Pay only through IRS.gov/payments or by check to the "United States Treasury." The IRS won't ask for gift cards or prepaid debit cards. See IRS scams.
Frequently asked questions
Why do I keep getting a CP71 every year?
It's an annual reminder of any unpaid balance. You'll keep getting one each year until the balance is paid, resolved or no longer collectible by law.
I'm in currently not collectible status. Should I worry about a CP71A?
Not if your finances haven't changed. The IRS says you don't need to do anything. Interest and penalties still add up, so paying something when you can lowers the total.
I have a payment plan. Why did I get a CP71C?
The notice lists the balance still owed. If you have an approved installment agreement, the IRS says to keep making payments under it. If you applied but haven't been approved, pay as much as you can to limit interest and penalties.
Can I get penalties removed from an old balance?
Possibly. You can ask the IRS to remove penalties for reasonable cause or under its administrative relief programs. See our IRS penalty relief guide.
Sources
- Internal Revenue Service (IRS), "Understanding your CP71C notice". irs.gov
- IRS, "Understanding your CP71D notice". irs.gov
- IRS, "Understanding your CP71A notice". irs.gov
- IRS, Document 6209, Section 9: Notices and Notice Codes (2018). irs.gov
- IRS, Publication 594, The IRS Collection Process (Rev. 1-2026). irs.gov
- IRS, "Private debt collection". irs.gov
- IRS, "Quarterly interest rates". irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.