What CP 225 is
"A CP 225, Missing Payment Applied, is issued to advise taxpayer that a tax payment inquired about was located and applied to a specific account. This letter also advises taxpayer of a remaining balance due, a zero-account balance, or a refund issued" (IRM 21.3.1.7.33, Oct. 1, 2026). It generates when the assistor enters the correspondence date on the transfer; "The complete CP 225 notice is similar to the Letter 672C, Payment(s) Located and/or Applied, and fully explains the payment transfer and balance due on the module," while a partial version issues when a CP 210 or 220 goes out the same cycle because the transferred credit recomputed a penalty (IRM 21.5.8.4.4, Mar. 14, 2024).
The deadline
If a balance remains, the notice-and-demand window applies to it. If a refund is due, "they will receive the refund within two weeks if no other Federal taxes or other obligations are owed."
What to do
Check that the payment, the amount and the module match what you asked to have moved, and that the payment date was preserved. If a further payment is still missing, the script is "Research for missing payment. Transfer credit if found. Refer to IRM 21.5.8, Credit Transfers" (IRM 21.3.1.7.33). Keep the notice with the EFTPS record; it is the IRS's confirmation of where the money now sits.
Questions about CP 225
Who receives CP 225?
Any business taxpayer whose payment tracer or credit transfer request has been worked. "A CP 225, Missing Payment Applied, is issued to advise taxpayer that a tax payment inquired about was located and applied to a specific account.
What is the deadline on CP 225?
If a balance remains, the notice-and-demand window applies to it. If a refund is due, "they will receive the refund within two weeks if no other Federal taxes or other obligations are owed."
What should I do when CP 225 arrives?
Check that the payment, the amount and the module match what you asked to have moved, and that the payment date was preserved. If a further payment is still missing, the script is "Research for missing payment. Transfer credit if found. Refer to IRM 21.5.8, Credit Transfers" (IRM 21.3.1.7.33). Keep the notice with the EFTPS record; it is the IRS's confirmation of where the money now sits.
Is CP 225 about my own income tax?
No. This decoder covers information reporting and withholding: the notices a payer, filer or payee sees because of Forms 1099, W-2, 945 and the TINs on them. Individual income-tax notices follow a different track.
Have a different notice? The IRS notice decoder lists all 89 in the order they tend to arrive.