IRS CP504: what it means and what to do
This is a Notice of Intent to Levy under Internal Revenue Code section 6331(d) and a final reminder that the IRS may levy your wages, bank accounts, or state tax refund for an unpaid balance. The IRS will also begin searching for other assets to levy. This summary is drawn from the IRS page for the CP504, last checked on October 13, 2026.
Why you received a CP504
- The IRS has not received payment of your unpaid balance on one of your tax accounts
What to do
- Read the notice carefully for the amount owed and payment options
- Pay the amount shown immediately
- If you can't pay in full, pay what you can and set up a payment plan
- If you disagree, call the toll-free number on your notice
Deadline: Pay the amount shown on your notice immediately
If you disagree, or do not respond
Contact the IRS immediately to discuss it with a customer service representative. If you already paid or set up an installment agreement, call to confirm your account reflects it.
The IRS can file a Notice of Federal Tax Lien and levy your state tax refund. If a balance remains, you may get a notice about a hearing with the Independent Office of Appeals, and the IRS can then levy other property, including wages, bank accounts, business assets, personal assets such as your car and home, and Social Security benefits.
Get your records together first
Most notices come down to matching what the IRS has on file against your own records. Before you reply, pull the return the notice refers to, the bank statements and income forms for that year, and any payment confirmations. If your books are reconciled to the bank, that comparison takes minutes instead of days.
Source and verification
IRS: Understanding your CP504 notice →
Last verified against that page on October 13, 2026. This is general information, not advice for your situation. The notice itself is the authority on your amounts and dates. Talk to a CPA or enrolled agent if the amounts are large or you are unsure.
Related
- All IRS notices explained
- IRS CP2000 — The IRS is proposing changes to your tax return because income or payment information it received from third parties does not match what you reported.
- IRS CP14 — The IRS says you owe money on unpaid taxes.
- IRS CP501 — This is a reminder that you still owe a balance on one of your tax accounts.
- IRS CP503 — This is your second reminder that you have an unpaid balance on one of your tax accounts, because the IRS hasn't received your payment or a response to earlier notices.
- IRS LT11 — The IRS has not received payment for overdue taxes and intends to seize your property or rights to property.
- IRS CP90 — The IRS intends to levy (seize) certain assets to collect unpaid taxes.
- Find an accountant — for help responding.
Frequently asked questions
What is an IRS CP504 notice?
This is a Notice of Intent to Levy under Internal Revenue Code section 6331(d) and a final reminder that the IRS may levy your wages, bank accounts, or state tax refund for an unpaid balance. The IRS will also begin searching for other assets to levy.
How long do I have to respond to a CP504?
Pay the amount shown on your notice immediately Check the date printed on your own notice, which is the one that applies to you.
What happens if I ignore a CP504?
The IRS can file a Notice of Federal Tax Lien and levy your state tax refund. If a balance remains, you may get a notice about a hearing with the Independent Office of Appeals, and the IRS can then levy other property, including wages, bank accounts, business assets, personal assets such as your car and home, and Social Security benefits.
What if I disagree with the CP504?
Contact the IRS immediately to discuss it with a customer service representative. If you already paid or set up an installment agreement, call to confirm your account reflects it.
What is the notice telling me?
It is your final reminder of intent to levy and warns that a lien may be filed. It also mentions passport denial for seriously delinquent tax debt.
What do I have to do?
Pay the amount shown immediately. If you can't pay in full, pay what you can and call right away about a payment plan.
Who should I contact?
Call the toll-free number on your notice as soon as possible to speak with a customer service representative.
What if I don't agree or have already taken corrective action?
Contact the IRS immediately. If you already paid or arranged an installment agreement, call to make sure your account is updated.
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Authoritative sources
US tax rules change every filing season. Always verify the current position with the official sources below before filing.
- IRS — irs.govInternal Revenue Service. Forms, publications, due dates, and current-year thresholds for federal income tax, payroll tax, and 1099 reporting.
- IRS — Forms & InstructionsCanonical PDF forms (W-4, W-9, 1099-NEC, 1040-ES, 941, 940, W-2, W-3) with current-year instructions.
- SSA — Business Services OnlineSocial Security Administration portal for W-2 / W-3 e-filing, EIN verification, and AccuWage validation.
- Streamlined Sales Tax — streamlinedsalestax.orgMulti-state Streamlined Sales and Use Tax Agreement (SSUTA) — registration in 24 SST member states with one application.
- Tax Foundation — Sales Tax & NexusIndependent state-by-state research on sales tax rates, economic nexus thresholds, and franchise / margin tax structures.
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