How to answer a CP2000 notice: response letter (template)

Who it is for

A sole proprietor, single-member LLC owner or other Form 1040 filer whose CP2000 says income reported by a payer (a 1099, W-2 or brokerage form) does not match the return.

When to use it

Use it as the cover letter for the response form that comes with the notice. Mark agree, disagree or partly agree on the response form itself, and use this letter to explain each disputed item.

The deadline and form it relates to

• A CP2000 means the income or payment information third parties reported does not match what you reported (IRS — Understanding your CP2000 series notice).
• The IRS says the notice is not a bill, but a response may be required (IRS — Understanding your CP2000 series notice).
• The deadline is the reply date printed on the notice (IRS — Understanding your CP2000 series notice).
• If a response form is included, complete and sign it, say whether you agree or disagree, and include supporting documentation (IRS — Understanding your CP2000 series notice).
• More time can be requested by sending an extension request through one of the reply options (IRS — Understanding your CP2000 series notice).
• If you do not reply, the IRS may send another notice and a bill (IRS — Understanding your CP2000 series notice).

The template

Replace every [BRACKETED] field and delete any line that does not apply. Keep a copy of everything you send.

[DATE]

[IRS ADDRESS — copy it exactly from your notice]

Re: Response to CP2000 — proposed changes to [TAX YEAR] return
Taxpayer name: [BUSINESS OR INDIVIDUAL NAME, exactly as on the return]
Taxpayer identification number: [EIN or last four digits of SSN, as the notice shows it]
Tax form: [e.g. Form 1120-S, Form 1065, Form 941, Form 1040]
Tax period(s): [e.g. tax year 2024, or quarter ending 03/31/2025]
Notice or letter number: [e.g. CP14, CP2000, LT11 — top or bottom right corner] dated [NOTICE DATE]

To whom it may concern:

I have reviewed the CP2000 dated [NOTICE DATE] and the enclosed response form is signed. My answer is: [I agree with all changes / I agree with some changes / I disagree with all changes].

Item-by-item explanation:

1. [PAYER NAME], [FORM TYPE, e.g. 1099-NEC], $[AMOUNT]: [Explain. Examples: "This income was reported on Schedule C, line 1, as part of gross receipts of $[AMOUNT]." / "This form was issued in error; the payer's corrected form is enclosed." / "This amount belongs to [OTHER PERSON OR EIN]."]

2. [PAYER NAME], [FORM TYPE], $[AMOUNT]: [Explain.]

[IF YOU AGREE IN PART: I agree with item(s) [NUMBERS] and have [paid $[AMOUNT] on [DATE] / requested a payment plan].]

[IF YOU HAVE OTHER INCOME, CREDITS OR EXPENSES TO REPORT: A Form 1040-X marked "CP2000" at the top is enclosed.]

Please contact me at the number below if anything else is needed.

Sincerely,

[SIGNATURE]
[PRINTED NAME], [TITLE — e.g. Owner, Managing Member, President]
[BUSINESS NAME]
[DAYTIME PHONE]

Enclosures: signed CP2000 response form; [LIST EACH SUPPORTING DOCUMENT]

What to attach

• The signed response form from the notice.
• For each disputed item: the page of the return where it was reported, a corrected form from the payer, or other records showing why the amount is wrong.
• Form 1040-X with "CP2000" written at the top, only if you have other income, credits or expenses to report.

Where to send it

• By mail, send it to the address in the top left corner of the first page of the notice (IRS — Understanding your CP2000 series notice).
• The IRS calls its document upload tool the fastest way to reply, and also accepts fax to the number listed for the office on the notice (IRS — Understanding your CP2000 series notice).
• If you file an amended return with the response, the IRS says to write "CP2000" on top of Form 1040-X (IRS — Understanding your CP2000 series notice).