Notice code CP504
You got a CP504. The IRS says it intends to levy.
You are holding a CP504, the IRS notice that says it intends to levy your property.
Pay now, because 10 days after this notice your penalty rises to 1% a month.
Call now so a licensed tax professional can ask for the hearing or a release before your bank or paycheck is hit.
Briefing for CP504
IRS pageThe IRS warning that it intends to levy your state refund, wages and bank accounts.
The IRS says to pay immediately.
- Pay the full balance now.
- Set up a payment plan with the IRS.
- Call the number on the notice if the balance is wrong.
Which numbers matter?
10 days
If the tax is still unpaid 10 days after the notice, your late payment penalty goes up.
Pay or set up a payment plan before the 10 days pass.
1% a month
Each month the tax stays unpaid adds 1% of what you still owe.
Pay what you can now to shrink the balance the penalty counts on.
Section 6331(d)
This is the legal notice the IRS sends before it can levy.
Treat it as a real levy warning and answer it today.
Stop the CP504 levy before it starts
Your CP504 says pay now, and 10 days after you get it your penalty rises to 1% a month.
The IRS can take your state refund next, and a licensed tax professional can ask for a plan, the hearing or a release.
Call now and go over your CP504 balance before the IRS reaches your paycheck or bank.
Call 855-964-5291What happens when you call
- You call during business hours and say you have a CP504.
- A licensed tax professional asks for the date, the amount and the tax years on the letter.
- You hear your options for this notice and decide what to do. Nothing is filed without your yes.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.
Would you rather send your CP504 details?
Send the balance, tax year and notice date from your CP504 through the form.
A licensed tax professional can then check the amount and the earlier bills behind it.
What changed recently?
Since August 28, 2025, the IRS manual on collection appeal rights, section 5.1.9, adds steps to check for wrongful or erroneous levies. It also cautions against levying in equivalent hearing cases until Appeals finishes its timeliness determination.
Source: IRM 5.1.9, Collection Appeal Rights (revised August 28, 2025).
What is the IRS saying?
This is the IRS's final reminder about a balance you have not paid. "Levy" means the IRS taking money or property to pay the debt. The letter also says the IRS will start looking for other things it can take.
It can file a Notice of Federal Tax Lien too. That is a public claim against what you own.
Why did you get it?
You got it because earlier bills went unpaid or unanswered. It usually follows a CP14, CP501 and CP503.
Take Wendell. He owes on his 2023 return and set the earlier bills aside. The CP504 is the first one that names his state refund and paycheck.
Is it real?
A real CP504 shows your balance, the tax year, and a payment slip at the bottom. Call the toll-free number printed on it, or check your balance in your IRS online account before you pay anyone.
Still unsure? Search the code on the IRS notice search, or use the real or fake checklist.
When is your deadline?
The IRS says to pay immediately. The penalty changes too. If the tax is not paid within 10 days of a notice of intent to levy, the late payment penalty rises to 1% a month.
What if you agree?
Pay what you can now. If you cannot pay it all, the IRS says to call the number on the notice right away about a payment plan. You can also apply online.
What if you don't agree?
Call the toll-free number on the notice and say why. Have proof of any payment the IRS missed, such as a bank statement or a canceled check.
What happens if you ignore it?
The IRS can take your state refund first and then wages, bank accounts and other property. A seriously delinquent tax debt can also stop the State Department from issuing or renewing your passport.
What should you read next?
Questions people ask
Can the IRS take my paycheck after a CP504?
The CP504 says the IRS intends to levy wages and bank accounts. Before most levies it sends a final notice that gives you a right to a hearing, such as an LT11 or Letter 1058.
Does a CP504 affect my passport?
It can. The notice explains that a seriously delinquent tax debt can stop the State Department from issuing or renewing a passport.
How do I stop a CP504?
Pay the balance, or set up a payment plan with the IRS. Our payment plan page shows how to apply online.
What is a CP504B?
It is the business version of the same warning. The steps are the same: pay, set up a plan, or call the number on the notice.
Sources
- Understanding your CP504 notice. Published by irs.gov.
- Failure to pay penalty. Published by irs.gov.
- IRM 5.1.9, Collection Appeal Rights (revised August 28, 2025). Published by irs.gov.
Last checked October 2026
What to do now
- Check your balance in your IRS online account before you pay anyone.
- Pay what you can today to slow the 1% monthly penalty.
- Call the toll-free number on the CP504 if you need a payment plan.
- Watch your mail for an LT11 or Letter 1058 and its hearing deadline.
Call now and go over your CP504 balance before the IRS reaches your paycheck or bank.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.