# CP71 notice: the yearly reminder of a balance you still owe

Source: https://backtaxesdesk.com/irs-notices/irs-notice-cp71
Publisher: Back Taxes Desk (backtaxesdesk.com), independent editorial site
Topic: IRS Notices and Letters
Last updated: 2026-09-18

> A CP71 notice is an annual reminder from the IRS that a balance of tax, penalties and interest is still unpaid on one of your accounts. It arrives even if you are on a payment plan or in hardship status, and in those cases no action is needed. It also warns that seriously delinquent tax debt can lead to a denied or revoked passport.

## Key facts

- What it is: Annual reminder of an unpaid balance
- Sent to plan or hardship accounts?: Yes, the reminder still goes out
- Passport threshold 2026: $66,000
- Payment posting time: Up to 21 days

## What a CP71 notice means

A **CP71 notice** is a once-a-year statement of a balance you still owe the IRS. It shows the current total, including penalties and interest that have built up since the tax was assessed, and asks for your immediate attention. It is not a new assessment; the debt is one the IRS already billed you for in earlier notices.

Unlike the escalating letters in the collection sequence, the CP71 does not announce a new enforcement step. Its job is to keep you informed of the running total and to repeat the passport warning. The earlier bills in that sequence are explained in our [IRS notices guide](https://backtaxesdesk.com/irs-notices).

## Why the CP71 notice from the IRS comes every year

The IRS is required by law to send this annual reminder, and the notice says it will keep coming until the balance is paid or the collection statute expires. It goes out even when you already have an installment agreement or the IRS has suspended collection because of hardship; the notice says you do not need to do anything in those cases. Getting one does not mean your plan was canceled.

The total on each CP71 usually looks higher than the year before, even if you have been paying. That is because interest compounds daily, currently at 7% a year for individuals, and penalties continue on the unpaid tax. If you are on a plan, compare the CP71 total with your IRS online account; the two should match once recent payments have posted, which can take up to 21 days.

### How long the reminders can continue

The IRS generally has 10 years from the date of assessment to collect a tax debt. Events such as a pending payment plan request, an offer in compromise, bankruptcy or time living abroad can pause that clock. Our page on the [collection statute of limitations](https://backtaxesdesk.com/irs-collections/irs-collection-statute-of-limitations) explains how to find your end date.

## The CP71 passport warning explained

Every CP71 repeats that the State Department may deny, refuse to renew or revoke a passport if the IRS certifies you as having seriously delinquent tax debt. The warning is standard text. It does not by itself mean you have been certified.

Certification requires a balance over the yearly threshold, $66,000 for 2026, plus a filed lien with rights exhausted or a levy. The 2027 figure is not yet announced; it usually comes out in October or November. Debts in a timely-paid installment agreement or in hardship status are not certified. If certification does happen, you receive a separate notice, the [CP508C](https://backtaxesdesk.com/irs-notices/irs-notice-cp508c). Details are on our [IRS passport revocation](https://backtaxesdesk.com/irs-collections/irs-passport-revocation) page.

## How to pay an IRS notice CP71

Pick the option that matches what you can afford now. Each one uses the balance and tax periods printed on the notice.

| Situation | Option | Key detail |
| --- | --- | --- |
| Can pay in full | Pay online through your IRS account or IRS Direct Pay | Free from a bank account; instant confirmation |
| Can pay within 180 days | Short-term payment plan | Balance under $100,000; no setup fee |
| Need monthly payments | Long-term installment agreement | Online if $50,000 or less; setup fee $29 to $178 |
| Cannot pay anything now | Currently not collectible status | Debt remains and interest continues |
| Cannot ever pay in full | Offer in compromise | $205 fee; check the IRS Pre-Qualifier first |

Ways to deal with a CP71 balance

If you cannot pay online, mail a check or money order in the envelope that came with the notice, or send Form 9465 to request a plan by mail. Partial payments are also welcome and reduce the base on which interest grows.

### A worked example of paying down the balance

Say the CP71 shows $8,000. Paying $2,000 now and putting the remaining $6,000 on a short-term plan cleared within 180 days avoids a setup fee. Interest still runs at 7% a year on what is left, so a $6,000 balance adds roughly $35 a month in interest at first, dropping as you pay it down.

## How to stop getting CP71 notices

1. Confirm the balance and tax years in your IRS online account.
2. Pay the full balance, including accrued interest, or finish your payment plan.
3. Wait for the account to show a zero balance; payments can take up to 21 days to post.
4. Keep the final payment confirmation in case another reminder crosses in the mail.

If you think the balance is wrong, call the number on the notice with your records ready. A tax attributable to a former spouse may qualify for innocent spouse relief. For ongoing unpaid balances, see [what happens if you do not pay your taxes](https://backtaxesdesk.com/back-taxes/what-happens-dont-pay-taxes).

## Is an IRS notice CP71 a scam?

A genuine CP71 comes by mail, and its balance and tax years match what your IRS online account shows. Be wary of calls, texts or emails claiming to follow up on a CP71 that demand gift cards, wire transfers or payment to a private company. All payments go to the US Treasury through IRS channels.

## Common questions

### What is a CP71 notice?

It is the IRS annual reminder that you still have an unpaid tax balance, with penalties and interest updated to date. It also includes a passport warning.

### Why do I keep getting CP71 every year?

The IRS sends it each year while any balance remains, even if you are on a payment plan or in currently not collectible status. It stops once the balance is paid or the 10-year collection period ends.

### Does a CP71 mean my passport is at risk?

Only if your debt is certified as seriously delinquent, which requires more than $66,000 for 2026 plus a lien or levy. If that happens you get a separate CP508C notice.

### I am on a payment plan. Why did I get a CP71?

The reminder is sent regardless of payment plan status, and the notice says no action is needed if you have an installment agreement. Keep making your scheduled payments and check that the balance matches your online account.

### How long does a CP71 payment take to show up?

The IRS says payments can take up to 21 days to post to your account.

## Sources

- [Understanding your CP71 notice](https://www.irs.gov/individuals/understanding-your-cp71-notice)
- [Sample Notice CP71 (IRS)](https://www.irs.gov/pub/notices/cp71_english.pdf)
- [Revocation or denial of passport in cases of certain unpaid taxes](https://www.irs.gov/businesses/small-businesses-self-employed/revocation-or-denial-of-passport-in-cases-of-certain-unpaid-taxes)
- [Payment plans, installment agreements](https://www.irs.gov/payments/payment-plans-installment-agreements)
- [Time IRS can collect tax](https://www.irs.gov/filing/time-irs-can-collect-tax)