CP71: Annual balance reminders: CP71, CP71C and CP71D
Prepared by TaxRZR editorial team · IRS sources checked 2026-10-29 (ET) · professional review pending · This page’s Source Notes
CP71 reminds you that an unpaid tax balance remains. It is not proof that the debt has disappeared or that you are in Currently Not Collectible status. Annual reminders can arrive during hardship status, but the notice alone does not establish that status.
What the IRS can do next
Interest and applicable penalties continue; future refunds may be offset. Passport restrictions may apply if the IRS certifies seriously delinquent tax debt. Collection protections depend on your actual account status.
Give the notice immediate attention and follow any payment or response date printed on it.
An annual reminder is not a new CDP hearing notice and does not reset an earlier appeal deadline. If you have an approved installment agreement, continue making the agreed payments. A pending application is not an approved plan.
Compare the reminder with your payment history and current collection arrangement. If you cannot pay, ask about payment options or hardship status rather than assuming collection has stopped.
Steps to work through
- 01Check the tax years, remaining balance and recent payments in your IRS Online Account.
- 02If you paid in full within the last 21 days, IRS guidance says to disregard this reminder while the payment posts; verify your records.
- 03Continue any approved payment plan. If there is an error or you cannot pay, contact the IRS using the number on your notice.
- 04Track collection limitation dates from account transcripts, not from the date of this annual reminder.
Common misreadings
- A reminder does not erase a prior final levy notice or prove levy protection.
- Currently Not Collectible status, if granted, is a temporary delay rather than forgiveness of the balance.
CP71C: Annual unpaid balance reminder
CP71C reminds you that an unpaid tax balance remains. It is not proof that the debt has disappeared or that you are in Currently Not Collectible status. The CP71C version specifically warns about potential lien filing and private collection assignment if the balance remains unresolved.
What the IRS can do next: The IRS warns of possible lien filing and assignment to a private collection agency, subject to applicable rules. Interest and applicable penalties continue, and passport restrictions may apply to certified seriously delinquent tax debt.
Give the notice immediate attention and follow any payment or response date printed on it.
An annual reminder is not a new CDP hearing notice and does not reset an earlier appeal deadline. If you have an approved installment agreement, continue making the agreed payments. A pending application is not an approved plan.
Compare the reminder with your payment history and current collection arrangement. If you cannot pay, ask about payment options or hardship status rather than assuming collection has stopped.
- Check the tax years, remaining balance and recent payments in your IRS Online Account.
- If you paid in full within the last 21 days, IRS guidance says to disregard this reminder while the payment posts; verify your records.
- Continue any approved payment plan. If there is an error or you cannot pay, contact the IRS using the number on your notice.
- Track collection limitation dates from account transcripts, not from the date of this annual reminder.
- A reminder does not erase a prior final levy notice or prove levy protection.
- Currently Not Collectible status, if granted, is a temporary delay rather than forgiveness of the balance.
Sources: IRS: Understanding your CP71C notice ·
Decode CP71CCP71D: Annual unpaid balance reminder
CP71D reminds you that an unpaid tax balance remains. It is not proof that the debt has disappeared or that you are in Currently Not Collectible status. The CP71D instructions specifically tell you to contact your assigned revenue officer if you are already working with one.
What the IRS can do next: The IRS warns of possible lien filing and assignment to a private collection agency, subject to applicable rules. Interest and applicable penalties continue, and passport restrictions may apply to certified seriously delinquent tax debt.
Give the notice immediate attention and follow any payment or response date printed on it.
An annual reminder is not a new CDP hearing notice and does not reset an earlier appeal deadline. If you have an approved installment agreement, continue making the agreed payments. A pending application is not an approved plan.
If you are working with a revenue officer, contact that officer about payment options. Otherwise check your balance and current arrangement before deciding how to respond.
- Check the tax years, remaining balance and recent payments in your IRS Online Account.
- If you paid in full within the last 21 days, IRS guidance says to disregard this reminder while the payment posts; verify your records.
- Continue any approved payment plan. If there is an error or you cannot pay, contact the IRS using the number on your notice.
- Track collection limitation dates from account transcripts, not from the date of this annual reminder.
- A reminder does not erase a prior final levy notice or prove levy protection.
- Currently Not Collectible status, if granted, is a temporary delay rather than forgiveness of the balance.
Sources: IRS: Understanding your CP71D notice ·
Decode CP71D