CP71: Annual Reminder of Balance Due (CP71 Series)

What it is

A yearly restatement of what you still owe — not a new enforcement action. Federal law requires the IRS to send a written notice at least once a year to every taxpayer with a delinquent tax account, showing the amount owed as of the notice date (26 U.S.C. §7524). The CP71 series (CP71, CP71A, CP71C, CP71D) are those reminders: the IRS says you received one 'because you still have an unpaid balance on one of your tax accounts and it requires your immediate attention.' CP71A is the version sent while an account sits in non-collectable (hardship) status.

Why you got it

Sent because a tax account still carries an unpaid balance. Which letter in the series arrives reflects the account's status — the CP71A page says the account 'will remain in non-collectable status until your financial situation changes,' while CP71, CP71C, and CP71D carry the standard balance-due wording.

The deadline structure

The IRS pages for this series state no fixed response window or day count — it is a reminder of an existing balance rather than a new demand with its own deadline. Interest accrues on the unpaid balance until it is paid in full, and late-payment penalties continue. One stated timing fact: payments can take up to 21 days to post, and the IRS says to disregard the CP71 if you paid your balance in full within the last 21 days.

If your notice prints a due date, that printed date controls — always go by the date on YOUR notice, not a typical window.

How to respond

• Pay online or mail a payment in the envelope provided — the IRS says to pay as much as you can now even if you can't pay the full amount
• Set up a payment plan: the IRS Online Payment Agreement tool, Form 9465 (Installment Agreement Request) by mail, or the toll-free number on the notice if you can't apply online
• Call the toll-free number printed on the notice — the CP71 page's stated route both for disputing the notice and for requesting a temporary collection delay in financial hardship
• Offer in Compromise — the pages point to the Offer in Compromise Pre-Qualifier tool for settling for less than the full amount owed

What ignoring it leads to

The balance doesn't go away: interest continues to accrue, additional penalties may apply, and future tax refunds may be offset. The CP71C and CP71D pages add heavier warnings — the IRS may file a Notice of Federal Tax Lien against your property, assign the account to a private collection agency, and, for 'seriously delinquent tax debt,' the FAST Act generally prohibits the State Department from issuing or renewing a passport. A CP71A account simply remains in non-collectable status, with interest and penalties still accruing, until your financial situation changes.

Mistakes people make with a CP71

• Paying twice — payments can take up to 21 days to post, and the IRS itself says to disregard the CP71 if you paid your balance in full within the last 21 days
• Ignoring it because 'it's just the annual reminder' — interest and late-payment penalties keep accruing the whole time, and on CP71C/CP71D accounts the IRS warns of federal tax lien filing, private collection assignment, and passport certification
• Assuming nothing can be done without paying in full — the pages list a payment plan, a temporary collection delay for hardship, and an offer in compromise, and note that paying what you can now minimizes interest and penalties
• Treating a CP71A as a new collection demand — its page says the account remains in non-collectable status until your financial situation changes; if nothing has changed, no immediate payment action is required, though returns still need to be filed on time

Official sources

• Understanding your CP71 notice
• Understanding your CP71A notice
• Understanding your CP71C notice
• 26 U.S.C. § 7524 — Annual notice of tax delinquency

Our summary paraphrases these sources. Last verified: BUILD 2026-07-11 (Claude Fable 5; researched from live irs.gov fetches: https://www.irs.gov/individuals/understanding-your-cp71-notice, https://www.irs.gov/individuals/understanding-your-cp71a-notice, https://www.irs.gov/individuals/understanding-your-cp71c-notice, https://www.irs.gov/individuals/understanding-your-cp71d-notice, https://www.law.cornell.edu/uscode/text/26/7524) — re-verify before launch. Your printed notice always controls.

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