What is an IRS CP504 notice, and what should I do if I receive one abroad?

A CP504 is the IRS Notice of Intent to Levy, the final warning before the IRS can seize your state tax refund and escalate to bank levies or wage garnishment. It means you have an unpaid balance, and the IRS has already sent earlier notices (CP14, CP501, CP503) that went unanswered. If you live abroad, international mail delays often mean the CP504 is the first notice you see. Your 30-day response window runs from the date printed on the notice, not the day it arrives, so act immediately. For the full IRS explanation, read the CP504 notice.

• CP504 is the last notice before the IRS can levy your state tax refund and refer your account for further collection
• You have 30 days from the notice date to respond before levy action begins
• Expats are vulnerable because earlier notices (CP14, CP501, CP503) may never reach your foreign address
• Responding stops escalation, even if you cannot pay the full amount immediately

How the IRS collection sequence works:

How to respond from abroad:

• If the amount is correct, pay online at IRS Direct Pay or request an installment agreement using Form 9465. An Offer in Compromise may reduce what you owe if you qualify.
• If the amount is incorrect, respond in writing to the address on your notice, including documentation showing the correct amount. Common expat scenarios include balances from unfiled returns where the IRS filed a substitute return (SFR) without applying the FEIE or FTC, which inflates the balance.

If your debt exceeds $65,000, the IRS can certify it to the State Department for passport revocation. Resolving the CP504 before certification protects your ability to travel. For an overview of IRS compliance programs, see our IRS Amnesty Program Guide.