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IRS Notice CP504 – Intent to Levy State Tax Refund or Other Property

1 min read


1 min read


CP504 is an urgent notice informing you that you owe a balance due and that you must respond immediately. The IRS intends to levy your state tax refund if no response is received.

Type of Notice: Unpaid balance

Likely next step: Address an IRS bill for unpaid taxes

Also see: IRS penalties

Why you received IRS Notice CP504

  1. You have a tax balance that was not paid by the due date.
  2. The IRS sent at least one notice requesting payment from you, but they never received payment.
  3. The IRS is informing you of their intent to levy your state tax refund.

Notice deadline: 21 days

If you miss the deadline: The IRS will take your state tax refund, file a lien on your property, and penalties and interest will continue to accrue.

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.

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