Informational

IRS CP71C Notice

Annual reminder of an unpaid balance

Annual reminder while on payment plan

What is CP71C? CP71C is sent annually when you have an Installment Agreement (payment plan) in place.

What This Notice Means

CP71C is sent annually when you have an Installment Agreement (payment plan) in place. It reminds you of your balance and confirms your payment plan is active.

Why You Received This Notice

1
You are on an active IRS payment plan
2
This is an annual reminder of your balance
3
The IRS is required to send this notice each year

Important Deadline

There is no number of days stated on the CP71C page. The IRS describes the balance as requiring immediate attention and states interest and penalties continue to accrue.

What You Should Do

Review the balance and payment plan details
Ensure you are current on your payments
Keep the notice for your records
Contact the IRS if you need to modify your plan

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

What NOT to Do

Do NOT stop making payments
Do NOT ignore the notice

Frequently Asked Questions

Does this notice affect my passport?

The IRS raises it on this notice. It states the Fixing America's Surface Transportation (FAST) Act generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Several situations are excluded from certification entirely — see our Seriously Delinquent Tax Debt and Passport Certification entries.

What are my options if I cannot pay?

The IRS names four on this notice: pay the balance, set up a payment plan through the Online Payment Agreement tool, request a temporary delay of collection in cases of financial hardship, or submit an Offer in Compromise.

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

Continue your payment plan
Set reminders for your monthly payments

Sources and last reviewed

Understanding your CP71C notice — Internal Revenue Service, retrieved 2026-08-20

Sourced to primary IRS materials and editorially reviewed on 2026-08-20. 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.