How can I respond to an IRS notice while living abroad?

Respond to an IRS notice from abroad by identifying the CP or LTR number in the top right corner, noting the response deadline (often 30, 60, or 90 days from the notice date), preparing a written reply with supporting documentation, and sending it to the address printed on the notice. International mailing times add roughly two weeks to delivery.

Step-by-step response:

  • Read carefully: Identify what the IRS is proposing, what year, and the deadline
  • Do not ignore it: Deadlines start from the notice date, not your receipt date
  • Gather documents: W-2s, 1099s, Form 2555, Form 1116, foreign tax documents
  • Write a clear reply: Reference the notice number and tax year
  • Mail or fax: Follow the exact address on the notice

Most common expat notices:

NoticeWhat it means
CP2000Proposed change from unreported income matching
CP14Balance due notice
CP59Nonfiler notice for a missing return
LTR 3175International information return penalty
CP3219AStatutory notice of deficiency (90-day letter)

If you need more time:

  • Request an extension by calling or writing before the deadline
  • File Form 2848 (Power of Attorney) to authorize a U.S. tax professional
  • Use Form 8821 for information-only authorization

If you disagree:

  • Reply in writing with documentation
  • Request IRS appeals if denied
  • Do not stop the clock by waiting

For representation while abroad, see our IRS Amnesty Programs.

Last updated on April 29, 2026