The IRS compares the payment information reported to the IRS by employers, banks, businesses, and other payers on income documents (Forms W-2, 1098, 1099, etc.) to the income, credits, and deductions you report on your income tax return. The Automated Underreporter (AUR) function uses an automated system for this comparison and sends out a Notice CP2000 if you didn’t report income on your return that was reported to the IRS by a payer or if it appears that payments, credits, and/or deductions are overstated.
More from H&R Block
The IRS compares information statements (Forms W-2, Forms 1099, etc.) reported under your Social Security number (SSN) to the information on your tax return. If the IRS’ computer system finds a mismatch, it may mean that you have underreported income. The IRS may send an underreporter notice to request more information from you to resolve the income mismatch.
Sometimes your income and tax liability are correct, but the IRS thinks you didn’t report income simply because the income was reported on the wrong place on your tax return.
Get help from an expert
Your local H&R Block tax pro can look into your issue and deal with the IRS for you.Schedule a Free Consultation
Learn how the IRS matches your information to generate CP2000 notices, and how to handle one of these underreporter inquiries if the IRS contacts you.
If you need more time to respond to an IRS CP2000 notice, ask the IRS to extend the notice deadline. Learn exactly what to do to get more time from the IRS.
Here are the five things you need to know to respond to the IRS when you get an incorrect CP2000 notice, including how and when to respond.
Need copies of your old Forms W-2 or 1099? Learn about the four different ways to obtain IRS wage and income transcripts from the tax experts at H&R Block.
Learn more about notice CP2006, why you received it, and how to handle the notice with help from the tax experts at H&R Block.
Learn more about notice CP2005, why you received it, and how to handle the notice with help from the tax experts at H&R Block.