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IRS notice decoder · Bills for a balance due

CP215: a civil penalty has been charged

A CP215 says the IRS charged a civil penalty. The notice names the penalty, the amount and the due date. Pay, set up a plan or dispute it by that date.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

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CheckedOct 19, 2026

What a CP215 means

A CP215 says the IRS charged you a civil penalty. The IRS page stays general; the notice itself tells you which penalty, how much, the due date and your payment options. source 1

So the notice is the document to read closely. We start by finding the penalty and the tax period it relates to, because whether it's right depends entirely on that.

Paying the penalty in full stops further penalties and interest from building on it, the IRS says. source 1

The date that counts

Pay by the due date printed on the notice. The IRS says interest isn't charged if you pay the full amount by that date, and accrues on what's unpaid after it. source 1

Why people get one

  • A filing or reporting requirement wasn't met and a civil penalty applies to it.
  • An information return problem led to a penalty; the IRS page points to Publication 1586 on reasonable cause for missing and incorrect name and TIN reporting. source 1

First steps

  1. Read the notice for the penalty, the amount, the period and the due date. source 1
  2. Check the balance in your business tax account at irs.gov, typed in yourself; the IRS says some notices can be viewed there. source 1
  3. If you agree, pay online or by mail by the due date. source 1
  4. If you can't pay it all, see whether you qualify for a payment plan. source 1
  5. If you disagree, call the number printed on your notice with your supporting documents ready. source 1

What not to do

  • Don't assume a penalty is final. Reasonable cause can matter, and the notice is the place to start.
  • Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.
  • Don't let the due date pass while you decide; interest runs on what's unpaid. source 1
  • Related CP162 A specific penalty notice for a partnership return that wasn't e-filed.

Keep reading

Questions

Am I charged interest on a CP215 penalty?

Not if you pay the full amount by the due date on the notice, the IRS says. After that date, interest accrues on the unpaid amount. source 1

What if I can't pay the CP215 in full?

The IRS points to its online payment agreement application to see whether you qualify for a plan. source 1

What if I disagree with the penalty?

The IRS says to call the number on your notice, with supporting documents such as canceled checks ready. source 1

Sources

  1. IRS, Understanding your CP215 notice (updated January 29, 2026) (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.