What to do after getting a letter from the IRS: A guide for US expats
Receiving a letter from the IRS while living abroad triggers immediate anxiety, but in most cases, the response process is straightforward. This guide covers which notice type you received, your actual response deadline as an overseas taxpayer, how to reply from abroad, and when to escalate to a professional.
Before you do anything else, the four points below cover what every US expat needs to know in the first hour after opening an IRS letter:
- International mail can take several weeks, so watch the notice date closely and do not wait for delivery delays to sort themselves out. IRS response deadlines run from the notice date printed on the letter, not the delivery date.
- Most IRS notices include a notice or letter number and a tax year, but the safest move is to verify any suspicious letter directly with IRS.gov or the IRS phone number shown on the notice.
- For CP2000 notices, taxpayers with a foreign address on file receive 60 days to respond instead of the standard 30 (IRS Topic 652).
- Ignoring a balance-due notice triggers a failure-to-pay penalty of 0.5% per month, capped at 25% of unpaid tax (IRC § 6651(a)(2)).
How long does it take to receive an IRS letter?
IRS letters can take different amounts of time to arrive, especially abroad. Taxpayers living abroad should expect delivery to take several weeks, depending on local postal infrastructure and the destination country.
IRS response deadlines run from the notice date printed on the letter, not from the delivery date.
If the deadline has already passed, call +1-267-941-1000 (Mon–Fri 6 AM–11 PM ET, not toll-free) immediately to ask what options still exist, but do not assume the deadline can be extended.
Once the letter is in your hands, here is exactly what to do.
What type of IRS notice did you receive?
Every IRS letter includes a notice number in the top right corner – for example, CP14, CP2000, or LT11. The notice number determines your required action and response deadline.
LT11 and CP2000 are both time-sensitive, but the response can be different for each notice: LT11 may require a hearing request or payment, while CP2000 often just needs a signed response form and supporting records only if you disagree.
| Notice number | What it means | Standard deadline | Overseas deadline | Statutory reference |
|---|---|---|---|---|
| CP14 | First demand for payment of the balance due | 21 days from the notice date | Same (no published international extension) | IRC § 6303 |
| CP2000 | Proposed adjustment from underreported income | 30 days | 60 days for foreign-address taxpayers | IRS Topic 652 |
| CP59 | No record of filed return for a prior year | Date printed on notice (typically 30 days) | Same | — |
| LT11 / Letter 1058 | Final notice of intent to levy + right to a hearing | 30 days from the notice date | Same | IRC § 6330, § 6331 |
| CP3219A | Statutory notice of deficiency (90-day letter) | 90 days to petition the Tax Court | 150 days if addressed outside the US | IRC § 6213(a) |
Source: IRS.gov notice library
Overseas response timing is not uniform – CP2000 explicitly grants 60 days for foreign-address taxpayers, and Notice of Deficiency grants 150 days when mailed outside the US. You can verify your notice number at IRS.gov before taking any action.
If you also have unfiled FBARs, check the separate IRS FBAR procedures as well as the return-filing issue shown on the notice.
Is your IRS letter real, or is it a scam?
Most IRS notices arrive by USPS and include a notice number and a specific tax year, but the presence or absence of these alone does not confirm legitimacy. The IRS does not initiate contact by email, text message, or social media, and it never demands gift cards or wire transfers.
Some legitimate notices now include QR codes, but verify the notice number at IRS.gov yourself before scanning or replying. If a letter pressures you to call an unfamiliar number or click a link, treat it as suspicious and verify directly with IRS.gov or the IRS phone number shown on the notice.
How to respond to an IRS notice: step by step
Responding to an IRS notice requires four actions: reading the notice in full, verifying the IRS's claim against your own records, preparing a written response with supporting documentation, and sending it by a trackable delivery method. Most notices resolve without a phone call.
The following six steps apply to all standard IRS notices, including CP14, CP2000, and LT11:
- Locate the notice number and tax year. Both appear in the top right corner of the letter and determine the correct IRS response address and deadline.
- Pull the tax return for the year listed on the notice. Compare the IRS's figures to your return line by line. If the IRS is correct, go to Step 4. If you disagree with any item, go to Step 3.
- Write a disagreement letter. Cite the specific figure in dispute and attach supporting documents – W-2s, 1099s, foreign tax returns, or proof of estimated payments. Reference the notice number and tax year in the subject line so the response routes to the right examiner.
- Follow the reply method printed on the notice. Some notices allow fax or the IRS Document Upload Tool; if mailing, use a trackable delivery service. From abroad, use an IRS-designated private delivery service and the matching PDS street address from IRS.gov/PDSStreetAddresses; the current list includes certain FedEx, UPS, and DHL services
- Allow a minimum of 30 days for the IRS to process and respond. Do not send duplicate responses – multiple submissions create processing delays without accelerating resolution.
- Keep the notice, your response letter, supporting documents, and proof of mailing with your tax records until the issue is fully resolved, and at least for your normal IRS record-retention period.
Overseas-specific complications – late delivery, missing extensions, and mailing logistics – are covered in the next section.
Special rules for US expats living abroad
US taxpayers living outside the United States face three IRS-notice challenges that domestic taxpayers do not: mail delivery delays of several weeks, deadlines that may have already passed by the time the letter arrives, and limited access to USPS certified mail. Each challenge has a specific, IRS-recognized solution, covered in the three subsections below.
Response deadlines for overseas taxpayers
Overseas response timing varies by notice type – there is no uniform "+30 days" rule. A CP2000 grants 60 days for foreign-address taxpayers versus 30 days standard, per IRS Topic 652.
A statutory Notice of Deficiency (CP3219A) grants 150 days when mailed outside the US versus 90 days domestic, per IRC § 6213(a). For other notices, use the deadline on the letter and contact the IRS immediately if it has already passed.
Based on a TFX client scenario: a US software engineer in Germany received a CP2000 dated January 15, 2026. The letter arrived February 28 – 44 days after the notice date – leaving 16 days within the automatic 60-day overseas window. He called +1-267-941-1000 to ask what options remained, and the IRS provided additional time to gather records and respond.
How to mail an IRS response from abroad
USPS certified mail is not available for outbound international shipments. Use an IRS-designated private delivery service and the matching PDS street address from IRS.gov/PDSStreetAddresses; the current list includes certain FedEx, UPS, and DHL services.
Retain the tracking confirmation as proof of timely filing. Standard international airmail provides no delivery proof and should not be used – if the IRS claims non-receipt later, you have no record.
Based on a TFX client scenario: a US consultant in Japan sent a CP2000 response via FedEx International Priority from Tokyo. The IRS confirmed receipt six business days later – within the timeline a domestic certified mail response would have taken.
What if the IRS does not have your current foreign address?
If the IRS sent your notice to an outdated US address, file Form 8822 (Change of Address) by mail to the address listed in the form's instructions. Until Form 8822 is processed – which takes 4–6 weeks – subsequent IRS notices continue going to the old address, creating compounding missed deadlines and potential collection actions you never see coming.
For multi-year exposure, see IRS statute of limitations for expats – how long the IRS can reach back.
If your IRS letter is about unfiled returns
IRS notices CP59 (no record of a filed return) and LT16 (balance due and/or unfiled returns) indicate the IRS has no record of one or more required tax returns. For US expats with multiple years unfiled, the IRS Streamlined Foreign Offshore Procedures (SFOP) provide a catch-up path with no offshore penalty.
Eligible non-willful expats can use SFOP to catch up on the most recent three years of returns and six years of FBARs, but they still must file the required forms and pay any tax and interest due. The eligibility test requires non-willful conduct – meaning oversight, misunderstanding, or incomplete professional advice rather than intentional concealment.
A CP59 does not constitute a formal IRS examination. That distinction matters because Streamlined Foreign Offshore Procedures can still eliminate penalties for expats with unfiled returns as long as the case has not escalated to audit.
For US expats weighing other catch-up paths – FBAR amnesty for late FBARs only, or the Voluntary Disclosure Practice for willful cases – the full comparison appears in IRS tax amnesty programs for US expats – Streamlined, FBAR amnesty, and VDP.
Conclusion
The five points below summarize the most important rules for US expats responding to IRS letters in 2026.
- Identify the notice number first – it determines every subsequent action and deadline.
- Overseas response timing varies by notice; CP2000 grants 60 days for foreign-address taxpayers, and Notice of Deficiency grants 150 days. Call +1-267-941-1000 if a deadline has already passed.
- Reply via an IRS-designated private delivery service with tracking, using the correct PDS street address from IRS.gov/PDSStreetAddresses.
- CP59 is a non-filer notice, not an audit notice – act before the IRS initiates a civil examination or criminal investigation.
- Ignoring a CP14 accrues a 0.5% failure-to-pay penalty per month, capped at 25% of unpaid tax (IRC § 6651).
Taxes for Expats CPAs have resolved IRS notices for US expats across 190+ countries. If you need IRS notice help and are unsure of the correct next step, ask our team to review your notice – we typically respond within one business day.
FAQ
The following 10 questions cover the most common concerns US expats have after receiving an IRS notice, drawn from TFX client inquiries and IRS official guidance.
When you receive an IRS notice, the first step is to locate the notice number in the top right corner and identify the tax year. These two details determine the required action, the response deadline, and the correct IRS mailing address. IRS notice resolution begins here – without the notice number, you cannot confirm the deadline, the correct response address, or whether professional help is needed.
Standard windows range from 21 to 90 days, depending on the notice. Foreign-address taxpayers receive 60 days for CP2000 and 150 days for Notice of Deficiency. If you have recently received a notice from the IRS, check the notice date immediately – not the delivery date – as deadlines run from the date printed on the letter. If your deadline has passed, call +1-267-941-1000 immediately.
No. Informational letters require no action, and the notice itself states whether a response is required. Never respond unless the IRS explicitly requests one or you disagree with the proposed change.
A CP14 ignored triggers a failure-to-pay penalty of 0.5% per month, capped at 25% (IRC § 6651). After an LT11 levy notice expires, the IRS may garnish wages or seize accounts without further warning.
No. IRS audits are handled by the Examination division with distinct notification procedures, while most letters come from Collections and address a single specific issue. The two follow different timelines and rules.
Most IRS notices arrive by USPS and include a notice number and a specific tax year, but these alone do not confirm legitimacy. The IRS does not initiate contact by email, text, or social media; some legitimate notices include QR codes. If a letter seems suspicious, verify it directly at the IRS notice library before taking any action.
Call +1-267-941-1000 (international) or 1-800-829-1040 (domestic) immediately. For an LT11, call the same day – levy action becomes legally available 30 days after the notice date.
Use an IRS-designated private delivery service with tracking, and make sure to use the correct PDS street address from IRS.gov/PDSStreetAddresses – the current list includes certain FedEx, UPS, and DHL services. Standard international airmail is not recommended as it provides no proof of delivery.
A CP59 is not a formal audit. US expats with non-willful non-filing may qualify for Streamlined Foreign Offshore Procedures to catch up on three years of returns and six years of FBARs – the offshore penalty is 0%, but any tax and interest due must still be paid.
Balance-due notices like CP14 can often be resolved independently. CP2000, LT11, and multiple years of unfiled returns warrant professional review before responding, since each has procedural traps that affect appeal rights.
