IRS CP2000 Notice: A Proposed Change, Not A Bill
Notice Instructions: The Date On Your Notice
A mismatch is a reason to reconcile the records. The proposal is not your final answer.
A CP2000 proposes a change because third-party income or payment information differs from your return. It is not a bill. Review each item and respond by the date on your notice, stating whether you agree or disagree and supplying the required supporting records.
Read The IRS Guidance For CP2000 · Source checked October 11, 2026.
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English captions are included. Follow the instructions and date on your own notice.
Common Triggers
- Third-party income or payment information differs from the filed return
What to Check Next
- Step 1: Read the entire notice and compare each disputed item with your return and source documents.
- Step 2: Complete and sign the response form if included, or follow the notice instructions.
- Step 3: Explain disagreement and include the requested supporting records. Keep copies and proof of your response.
- Step 4: Follow the notice instructions about amendments; do not automatically file a separate amended return.
Common Questions About CP2000
- Does A CP2000 Automatically Mean I Owe More?
- No. The proposed change may increase tax, decrease it, or leave it unchanged.
- Should I Automatically Amend My Return?
- No. If you agree and have nothing else to report, the IRS says an amendment is unnecessary. If the notice is correct and you have other income, credits, or expenses to report, follow its Form 1040-X instructions.
- What If I Disagree?
- Identify the disputed items and provide the supporting records requested by the notice. Respond by its deadline.
Related Notices
Additional Resources

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