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IRS notice decoder · Bills for a balance due

CP71C: a yearly reminder of an unpaid balance

A CP71C is a yearly reminder that a tax balance is still unpaid. It also explains that a seriously delinquent debt can affect your passport.

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

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CheckedOct 19, 2026

What a CP71C means

A CP71C reminds you that a balance on one of your tax accounts is still unpaid and needs your attention. Interest and penalties stop growing once it's paid in full. source 1

It also explains that the State Department may deny or revoke a passport for seriously delinquent tax debt. source 1

Doing nothing has consequences: the IRS says it may file a federal tax lien or assign the account to a private collection agency. source 1

The date that counts

The IRS says the balance needs immediate attention; pay or set up a plan as soon as you can. source 1

Why people get one

  • A balance from an earlier year is still unpaid. source 1

First steps

  1. Sign in to your IRS online account, typed in yourself, to see the balance; recent payments can take time to post. source 1
  2. Pay in full if you can, or pay what you can and apply online for a payment plan. source 1
  3. If paying would cause hardship, ask about a temporary collection delay or check the offer in compromise pre-qualifier. source 1
  4. If you disagree, call the number on the notice with your paperwork ready. source 1

What not to do

  • Don't assume the debt has gone quiet. Interest keeps accruing. source 1
  • Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.
  • Related CP71 Another yearly balance reminder.
  • Related CP71D The version for accounts already with a revenue officer.

Keep reading

Questions

Why would my passport be affected?

The FAST Act generally stops the State Department issuing or renewing a passport for someone with seriously delinquent tax debt. source 1

I already paid. Why did I get this?

Payments can take time to post, the IRS says. If you recently paid in full, you can disregard the notice. source 1

Sources

  1. IRS, Understanding your CP71C notice (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.