ANNUAL BALANCE-DUE REMINDER
IRS Notice CP71C is an annual reminder that IRS records show an unpaid federal tax balance, which may include tax, penalties, and interest. It can be sent even if you have made an arrangement or your account was previously placed in currently not collectible status. The notice also discusses possible passport consequences for certain seriously delinquent tax debt; receiving CP71C does not by itself mean your passport will be revoked.
CONTENT STATUSSOURCE CHECKED · REVIEWED · PUBLISHEDOfficial sources checked October 3, 2026
Official source: IRS.gov — Understanding your CP71 notice
The IRS says this notice is an annual reminder of an unpaid balance in its records. The balance may include tax, penalties, and interest. A reminder can still be sent when you have made a payment arrangement or your account was previously placed in currently not collectible status. That does not tell you whether a particular arrangement or status is active today; check your current IRS account or contact the IRS using the instructions on your notice.
Read the IRS explanation of CP71 notices or read the Taxpayer Advocate Service explanation of CP71C.
Review the payment or resolution information on your individual notice and the IRS’s current tax-debt options. Use your IRS account or contact instructions on the notice to confirm your balance and any current arrangement.
Compare CP71C with your payment history and tax records. Follow the contact instructions printed on your notice to ask the IRS about a possible discrepancy.
An annual reminder does not necessarily mean the arrangement has failed. Check your current account and follow the instructions in your agreement and notice.
The Taxpayer Advocate Service says CP71C can still be sent when an account was previously placed in currently not collectible status. Do not assume that status remains active; verify it with the IRS if uncertain.
Not being able to pay the full balance immediately does not mean there are no options to investigate. IRS options depend on your circumstances. TaxNoticeScout cannot determine eligibility or recommend which option is right for you.
Qualifying taxpayers may be able to pay over time. The IRS explains payment-plan types, application steps, and requirements.
View official IRS payment-plan informationIf paying the tax debt would prevent you from meeting basic living expenses, the IRS may determine that your account is currently not collectible and temporarily delay collection. This does not erase the debt. Applicable interest and penalties may continue, the IRS may request financial information, and it may later review your ability to pay.
Read IRS help with tax debtIn certain circumstances, an Offer in Compromise may resolve tax debt for less than the full amount owed. The IRS reviews individual eligibility; this page cannot tell you whether you qualify.
Check official IRS Offer in Compromise informationThe IRS has penalty-relief procedures for qualifying circumstances. Relief is not automatic, and no reduction or removal is promised.
Review IRS penalty-relief informationAdditional support may be available through the Taxpayer Advocate Service, an IRS-listed Low Income Taxpayer Clinic, or a qualified tax professional.
CAN’T PAY RIGHT NOW?
Use the existing educational payment-resource navigator to find official starting points. It does not determine eligibility or select an option for you.
Federal law provides for passport-related consequences when a tax debt meets the requirements for certification as seriously delinquent tax debt. CP71C’s mention of passports does not, by itself, establish that your debt has been certified or that your passport will be denied or revoked. Do not infer your certification status from this reminder; review your IRS account and the official passport guidance for your circumstances.
Read the IRS passport information. The Taxpayer Advocate Service also explains the passport language in its CP71C overview.
Unpaid federal tax balances can continue to accrue interest and applicable penalties. IRS collection actions, including refund offsets or other collection activity, depend on the account and applicable rules; they do not automatically follow from every CP71C notice. This page does not calculate a future balance or predict what the IRS will do.
Read Publication 594, The IRS Collection Process and IRS Topic 202 on tax payment options for official information.
A notice code alone cannot tell you what will happen in your case. Unpaid balances may continue accruing interest and applicable penalties. Refund offsets or collection activity may apply depending on your account and the law; passport consequences apply only when statutory requirements are met. Not every consequence applies to every taxpayer. Review the notice and current IRS account information rather than relying on assumptions.
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CP71C is an annual reminder that IRS records show an unpaid federal tax balance. The balance may include tax, penalties, and interest. Check your individual notice and IRS account for your current amount and status.
The Taxpayer Advocate Service says CP71C may still be sent when an arrangement has been made. The reminder alone does not establish that an arrangement failed. Check your current IRS account and the instructions on your notice.
The Taxpayer Advocate Service says a CP71C may be sent when an account was previously placed in currently not collectible status. That does not confirm that your status is still active; verify your current account status if you are unsure.
The IRS describes several options that depend on individual circumstances, including payment plans and, in some cases, a temporary collection delay or an offer in compromise. Review the official IRS information; this page cannot determine eligibility.
No. A CP71C reminder by itself does not establish that your tax debt has been certified as seriously delinquent or that your passport will be denied or revoked. Passport consequences apply under specific legal requirements. Review the IRS passport information for details.
Interest and applicable penalties may continue to accrue on unpaid tax. The exact amount and what applies depend on your account; use IRS account information and official IRS guidance rather than estimating from this page.
Compare the notice with your tax and payment records, then follow the contact instructions printed on your individual notice. TaxNoticeScout cannot see or correct your IRS account.
Use the contact and account instructions on your own notice to decide what applies to your situation. If you contact the IRS, have the notice and relevant records available; do not share sensitive information with TaxNoticeScout.
TaxNoticeScout checks official sources before publishing notice-specific explanations. These IRS and Taxpayer Advocate Service sources were checked on October 3, 2026.