Notice code CP90
You got a CP90. This is a final levy notice.
You are holding a CP90, the final IRS notice before it levies your federal payments.
Once 30 days pass from the date on the notice, the IRS can take money from federal payments, your bank or paycheck.
A licensed tax professional can ask for the hearing or a release before then, so call now.
Briefing for CP90
IRS pageThe final IRS notice that it plans to levy your federal payments for unpaid tax.
Example30 days from a letter dated October 6, 2026 is November 5, 2026.
- Pay the balance in full.
- Set up a payment plan or an offer in compromise.
- Request a hearing on Form 12153.
Which numbers matter?
30 days
The IRS can send the levy once 30 days pass from the date on the notice.
Mark day 30 on your calendar today and act before it.
Form 12153
Filing this form on time keeps your right to a hearing with Appeals.
Fill out Form 12153 and send it before day 30.
15%
Covered Social Security payments can drop by 15%, or by the debt if smaller.
List the federal payments you receive and check how each one can be cut.
Your CP90 levy clock is running
Your CP90 lets the IRS levy your federal payments 30 days from the date on the notice.
After that, money comes out of your payments, but a licensed tax professional can file Form 12153 or ask for a release.
Call now and go over your CP90 before the 30th day arrives.
Call 855-964-5291What happens when you call
- You call during business hours and say you have a CP90.
- 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 CP90 details?
Your CP90 shows the tax years, the balance and the notice date that starts the 30 days.
Send those details through the form so someone can check your hearing window and your options.
What changed recently?
Since August 28, 2025, revised IRM 5.1.9 tells IRS staff to check for wrongful or erroneous levies during appeal periods. It also says not to levy on an equivalent hearing case until Appeals rules on timeliness.
Source: IRM 5.1.9, Collection Appeal Rights (revised August 28, 2025).
What is the IRS saying?
This is a final notice before the IRS takes money. It names your right to a hearing with the Independent Office of Appeals, which you request on Form 12153.
Why did you get it?
The balance stayed unpaid through earlier notices. CP90 notices often go to people who receive federal payments, such as some Social Security benefits or federal contractor payments.
Take Ambrose. He gets a monthly federal payment and owes on two old returns.
Is it real?
It arrives by mail with the hearing request instructions. Call the number on the notice, or the IRS line for the federal payment levy program at 800-829-7650.
Still unsure? Search the code on the IRS notice search, or use the real or fake checklist.
When is your deadline?
The IRS federal payment levy page says it sends the levy electronically if it does not hear from you within 30 days of the final notice. File Form 12153 inside that window to keep your hearing right.
What if you agree?
Pay what you owe, or ask for a payment plan if you cannot pay it all. An offer in compromise is another option the IRS names.
What if you don't agree?
Request a Collection Due Process hearing on Form 12153. The hearing lets you appeal the levy and raise other problems with your account.
What happens if you ignore it?
A federal payment levy can reduce covered Social Security payments by 15%, or the debt if smaller. Different federal payment types can have different levy rates.
What should you read next?
Questions people ask
Why should I request a Collection Due Process hearing?
The IRS says the hearing lets you appeal the intent to levy and raise other issues with your tax account.
How much can the IRS take from a federal payment?
The rate depends on the payment type. Covered Social Security payments generally face a 15% levy, while some federal contractor payments can be taken in full.
What is a CP91?
It is a similar final notice tied to Social Security benefits. Read the hearing instructions in it the same way.
Can I still set up a payment plan after a CP90?
Yes. Call the number on the notice. Our payment plan page has the online steps.
Sources
- Understanding your CP90 notice. Published by irs.gov.
- Federal Payment Levy Program. 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
- Find the date on your CP90 and count 30 days forward.
- File Form 12153 before day 30 to keep your Collection Due Process hearing.
- Call 800-829-7650 to pay or set up a payment plan.
- Call 800-829-1040 if the letter looks suspicious.
Call now and go over your CP90 before the 30th day arrives.
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.