VALID › Notice Library › CP239 notice

In the IRS’s own words · not reviewed by VALID

CP239 notice explained, in the IRS’s own words

We are contacting you to ensure you're meeting your deposit requirements based on a decrease in your current quarter federal tax deposit (FTD) payments or the assessment of penalties for late federal tax payments.

Read the full CP239 page on irs.gov ↗

Quoted from www.irs.gov/businesses/understanding-your-cp239-notice, read October 15, 2026 · fingerprint b8c732e36255

What this notice is about

We are contacting you to ensure you're meeting your deposit requirements based on a decrease in your current quarter federal tax deposit (FTD) payments or the assessment of penalties for late federal tax payments.

What you need to do

Review your current quarter withholdings, deposit requirements, and payments to ensure you're meeting your employment tax obligations. If you determine you under deposited, use the Electronic Federal Tax Payment System at EFTPS.gov to bring your deposits up to date.

If your payments are correct, you don't need to do anything.

You may want to

  • Follow the directions on your notice regarding how to make a federal tax deposit.
  • Ensure you understand the consequences of not making federal tax deposits or making federal tax deposits late.

What to do next

  • Write down the date on the letter today.
  • Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
  • If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.

Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.

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