Warning - Attention Needed

IRS CP230 Notice

Employment Tax Adjusted for an Information Return Mismatch

A business notice with a real 30-day dispute window: the IRS changed a return because information returns didn't match employment tax returns.

What is CP230? CP230 tells you the IRS changed your return because the amounts on your information returns don't match those on your employment tax returns.

What This Notice Means

CP230 tells you the IRS changed your return because the amounts on your information returns don't match those on your employment tax returns.

This is a reconciliation notice for businesses, not an individual balance-due reminder -- the IRS states it addresses employment tax returns and directs recipients to their Business Tax Account.

Why You Received This Notice

1
The IRS states the amounts on your information returns don't match those on your employment tax returns.

Important Deadline

The IRS states: if you disagree with the changes, contact us within 30 days from the date of your notice. If you have a balance due, pay the amount owed by the date shown on your notice.

What You Should Do

If you have a balance due, pay the amount owed by the date shown on your notice.
If you disagree with the changes, contact the IRS within 30 days from the date of the notice.
Use your Business Tax Account to review the notice details, per the page's instructions.

Resolution Options That May Help

Penalty Relief

Situations where the same return type was filed on time for the prior three years and no penalty was assessed in that window — the timely compliance history the IRS tests for administrative relief

Payment Plan

Taxpayers with steady income who can afford monthly payments

What NOT to Do

Do NOT let the 30-day window pass if you intend to dispute the changes -- the IRS states that period runs from the date of the notice.
Do NOT assume missing the payment deadline is consequence-free. The IRS states: "Yes, you could be charged a penalty. If you were charged a penalty, your notice will explain how we calculated that penalty."

Frequently Asked Questions

How can I find out what amounts didn't match?

The IRS states: "Call us at the number listed in your notice."

Will I receive a penalty if I can't pay the full amount?

The IRS states: "Yes, you could be charged a penalty. If you were charged a penalty, your notice will explain how we calculated that penalty."

Need Help With This Notice?

Use our free tools to understand your options and connect with professionals who can help.

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Recommended Next Steps

Compare the information returns (such as W-2s or 1099s) against the employment tax returns the notice references.
If disputing, prepare to contact the IRS within the stated 30 days.

What this page does not say

The page does not describe a Collection Due Process hearing right for this notice.

Sources and last reviewed

Understanding your CP230 notice — Internal Revenue Service, retrieved 2026-08-24

Sourced to primary IRS materials and editorially reviewed on 2026-08-24. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.