IRS CP256V: Match the Social Security Tax Deferral to Your Records.
Notice Instructions: Use the instructions and dates on your actual notice. Historical deferral due dates do not create a new payment window today.
A Past Deferral Can Still Need A Present-Day Answer.
IRS guidance identifies CP256V as a reminder about deferred Social Security tax under the CARES Act, relating to taxes deferred from 2020. Match your actual notice to the business tax period, deferral, and payments. It is not a receipt for this year’s estimated income tax payments.
Read IRS Deferred Social Security Tax Guidance — IRM 5.19.1.5.23 · Source checked October 11, 2026.
What to Check Next
- Step 1: Confirm the exact notice code, form, tax period, and taxpayer account.
- Step 2: Gather the original deferral records and the payments made against them.
- Step 3: Compare those records with the notice and current IRS account information.
- Step 4: If a third-party payroll payer was involved, include the records showing the employer’s deferral and how payments were allocated.
- Step 5: Use your actual notice’s contact instructions if amounts or allocations disagree. Keep proof of any response or payment.
Common Questions About CP256V
- Are The Old Deferral Dates New Deadlines For Me?
- No. IRS guidance describes historical CARES Act deferral due dates in 2021 and 2022; those are not new deadlines today. Your actual notice and current account status control the response.
- Is CP256V An Estimated Income Tax Reminder?
- The IRS manual identifies CP256V with deferred Social Security tax. Do not treat it as a quarterly estimated income tax reminder or assume it confirms a payment was received.
- What Should I Gather Before Asking The Firm To Review It?
- Bring the notice, affected payroll tax return, original deferral details, payment proof, and any third-party payer allocation records. The consultation provides the story behind those records; any further review is separately engaged.
Understand the Notice.
See the Bigger Picture.
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