IRS Letters
Reciprocity
Retirement
100

This notice means that the income and payment information the IRS has on file for you doesn't match the information you reported in your return. 

What is CP2000?

100

New Jersey has a reciprocal agreement with this state. 

What is Pennsylvania?

100

What is the highest percentage of Social Security benefits that could be taxable?

What is 85%?

200

This letter means the IRS needs more information to process your return, e.g. Form 8962.

What is Letter 12C?

200

Michigan and North Dakota have a reciprocal agreement with this state.

What is Minnesota?

200

On a 1099-R, this code is used in Box 7 to indicate a normal distribution. 

What is 7?

300

This notice means the overpayment is different from what was expected. 

What is a CP12?

300

Iowa, Kentucky, Michigan, and Wisconsin all have reciprocal agreements with this state.

What is Illinois?

300

This form is used to report a non-deductible contribution to a traditional IRA on the tax return. 

What is Form 8606?

400

This notice means that you owe money on unpaid taxes, usually because a payment is missing or incomplete. 

What is CP14?

400

Montana has a reciprocal agreement with this state. 

What is North Dakota?

400

This form is used to report excess contributions to IRAs.

What is Form 5329?

500

The notice tells you about the 6-digit Identity Protection Personal Identification Number (IP PIN) and includes instructions on how to use it.

What is CP01A?

500

This state has reciprocal agreements with Indiana, Kentucky, West Virginia, Michigan, and Pennsylvania.

What is Ohio?

500

This percentage of additional tax is due if a taxpayer fails to take their Required Minimum Distribution.

What is 50%?