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IRS notice decoder · Bills for a balance due

CP71: a reminder that a balance is still unpaid

A CP71 is a reminder of a balance still owed that needs attention, with a passport warning. Here is how to check it and pay or set up a plan.

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

No dated figures Checked Review by

CheckedOct 19, 2026

What a CP71 means

A CP71 says you still have an unpaid balance on a tax account that needs your immediate attention. It also explains that the State Department can deny or revoke a passport for seriously delinquent tax debt. source 1

The IRS has separate pages for the letters that look like it. A CP71C and a CP71D say much the same, and a CP71D is for an account a revenue officer may already be handling. A CP71H is about an old unpaid health coverage payment. source 2 source 3 source 4

A CP71A is different: it says your account is already in non-collectible status. It has its own page.

The date that counts

The IRS page gives no due date beyond saying the balance needs your immediate attention. Interest keeps accruing until it is paid in full. source 1

Why people get one

  • A balance from an earlier year is still unpaid.
  • The IRS sends it as a reminder while the balance stays open.

First steps

  1. Find the tax year and amount, and check them against your records.
  2. Check your IRS online account (typed in yourself at irs.gov) to confirm the notice is real and see the balance and any payments already posted. source 1
  3. If you can, pay in full online or by mail with the bottom part of the notice. source 1
  4. If you can't, pay what you can and apply for a payment plan online, by Form 9465, or by calling the number printed on your notice. source 1
  5. If you are in financial hardship, ask about a temporary delay in collection or an offer in compromise. source 1

What not to do

  • Don't ignore it because it feels routine. The IRS says future refunds may be applied to the balance and a passport may be denied or revoked. source 1
  • Don't pay through a link or phone number from an unexpected email or text. Use irs.gov, typed in yourself.
  • Don't pay twice. The IRS says a recent payment can take some time to post, so check your account before paying again. source 1
  • Related CP71A The reminder for an account already in non-collectible status.
  • Related CP71C A similar balance reminder with the passport warning.
  • Related CP71D A similar reminder for an account a revenue officer may be handling.
  • Related CP71H A reminder about an unpaid Shared Responsibility Payment.

Keep reading

Questions

Is interest charged on a CP71 balance?

Yes. The IRS says interest is charged until the balance is paid in full, and a late payment penalty applies. source 1

I already paid. Can I ignore the CP71?

The IRS says payments can take time to post, and if you paid in full recently you can disregard the notice. Check your online account for the payment. source 1

What is a CP71H?

The IRS says a CP71H is about an unpaid Shared Responsibility Payment from before 2019, which can't be collected by lien or levy but can be taken from a refund. source 4

Sources

  1. IRS, Understanding your CP71 notice (updated August 27, 2026) (external site) checked Oct 19, 2026
  2. IRS, Understanding your CP71C notice (updated August 27, 2026) (external site) checked Oct 19, 2026
  3. IRS, Understanding your CP71D notice (updated August 27, 2026) (external site) checked Oct 19, 2026
  4. IRS, Understanding your CP71H notice (updated August 27, 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.