Understanding IRS Paperless Notices and Electronic Correspondence

What are IRS electronic (paperless) notices and how do they work?

IRS electronic notices (paperless notices) are official messages the IRS makes available in your secure online account and notifies you by email. They let you view, download, and in some cases respond to notices more quickly than waiting for paper mail.
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Overview

IRS electronic notices—often called paperless notices—are official IRS communications the agency posts to your secure online account and notifies you about by email or in-account alert. These notices can include proposed changes to your return, adjustments based on third‑party reporting, transcripts, or routine account updates. While going paperless can speed access, the IRS still uses postal mail for many important contacts, so electronic delivery is complementary rather than a complete replacement.

How electronic notice delivery works

  1. Identity verification and account setup: To receive electronic notices you must create and verify an IRS Online Account at IRS.gov. The IRS requires a secure identity verification process; depending on the current system, you may be asked to use a third‑party identity service (for example, ID.me or Login.gov) and provide identification documents. Once the account is active, it becomes the central hub for electronic notices, transcripts, payment history, and some communications.

  2. Notice becomes available: When the IRS generates a notice that’s eligible for electronic delivery, it posts a copy to your online account. The IRS then sends an email to the address you registered (or an in‑account notification) to let you know a new notice is available for viewing.

  3. Access and response: You log into your secure account and view the notice. For many notices you can download a PDF, review the details (notice number, tax year, amounts, deadlines), and follow instructions for responding—either by mail, by phone, or through the online portal if the notice allows it.

What types of notices can be delivered electronically?

The IRS has been expanding electronic delivery, but not every type of notice is eligible. Typical items you may see in your online account include:

  • Account transcripts and return transcripts (useful for verification and loan applications)
  • Notices proposing changes to your return that result from mismatches between your return and third‑party reporting (for example, notices in the CP-series)
  • Letters that confirm payments, balances, or adjustments
  • Routine account updates and identity alerts

Some enforcement and collection actions—like final notices of intent to levy—are often sent by certified mail and may not always appear as an electronic notice first. Always assume a paper notice could still arrive.

Why the IRS offers electronic notices

Electronic notices speed delivery, reduce postage and processing time, and give taxpayers faster access to documents needed for financial transactions (e.g., submitting a transcript for a mortgage application). Electronic access also provides a searchable, downloadable record of past notices. According to the IRS guidance on notices and letters, the agency encourages online tools for some services while maintaining mail delivery for others (see Understanding Your IRS Notice or Letter at IRS.gov).

How to opt in and maintain delivery preferences

  • Create and verify an IRS Online Account at https://www.irs.gov/ and make sure your email address is current.
  • Check account settings for notification preferences; the IRS will email you when a new notice is available.
  • Keep spam filters from blocking IRS messages—whitelist IRS email addresses or check your spam folder regularly.

If you prefer paper, you can generally continue to receive paper notices—many notices are mailed regardless of online account status. Check the notice itself or your account settings to confirm delivery preferences.

Verifying legitimacy and avoiding scams

Phishing is common. Scammers often impersonate the IRS via email, text messages, or phone calls. To verify a notice is legitimate:

  • Never click links or open attachments from suspicious emails. Instead, go to IRS.gov and log in to your account directly.
  • Official IRS notices will have a notice or letter number (for example, CP2000, CP2001, or CP12). If you receive an unexpected communication, compare it to documents in your online account.
  • The IRS does not initiate contact by email to request personal financial information. According to IRS guidance, most initial contacts from the IRS are made through postal mail; unsolicited emails demanding payment or personal data are likely scams. See IRS resources on notices and security for details.

Managing and responding to electronic notices

  1. Read the notice completely: Note the notice number, tax year, amounts, and response deadline.
  2. Compare to your records: Check your filed return, W‑2s, 1099s, or other third‑party statements to understand any discrepancy.
  3. Gather supporting documents: If you disagree, collect pay stubs, receipts, or other evidence that supports your position.
  4. Respond appropriately: Many notices include specific response instructions—some permit online responses through your account, others require a signed return or mailed correspondence. If a calculation error is shown and you agree, follow the payment instructions or request an installment plan if you cannot pay in full.
  5. Seek help if needed: If you need representation, the IRS accepts Form 2848 (Power of Attorney) or you can hire a CPA, enrolled agent, or tax attorney. For guidance on specific notices, FinHelp has detailed pages such as “Decoding CP2001: Proposed Notice of Change to Your Return” (https://finhelp.io/glossary/decoding-cp2001-proposed-notice-of-change-to-your-return/) and “What to Do If You Receive an IRS CP12” (https://finhelp.io/glossary/what-to-do-if-you-receive-an-irs-cp12/).

Real-world example: Underreported freelance income

If you forgot to report a 1099‑NEC payment from freelance work, the IRS may detect the mismatch when comparing your return to third‑party reporting and post a proposed change notice to your account. You’ll get an email alert, log into your IRS online account, view the notice, and have options: agree and pay the proposed additional tax (or request a payment arrangement), or dispute the notice by sending documentation showing the income was reported correctly.

Recordkeeping best practices

  • Download and archive electronic notices and transcripts. You can use IRS transcripts for mortgages or income verification (FinHelp explains how in “How to Get Your Tax Transcript from the IRS” https://finhelp.io/glossary/how-to-get-your-tax-transcript-from-the-irs/).
  • Keep a copy of any responses you send to the IRS and note dates you submitted documents or payments.
  • Retain supporting documents for at least three years after the date you file (often the statute of limitations for audit), longer if the notice concerns unfiled returns or substantial understatements.

Common mistakes to avoid

  • Ignoring email alerts: If you use an online account, monitor the associated email address and the account itself—missing deadlines can trigger penalties.
  • Deleting an email thinking it’s spam: Verify in your IRS account before discarding messages that appear to be from the IRS.
  • Responding to suspicious emails: If an email asks for immediate payment via gift card, wire transfer, or cryptocurrency, it is a scam.

Frequently asked questions

Q: Can I force the IRS to send only electronic notices?
A: Not always. The IRS has discretion about which notices it makes available electronically. You can sign up for an online account and receive alerts, but some critical or collection notices may still be mailed.

Q: How quickly will I be notified of a new notice?
A: When a notice is posted to your account, the IRS typically sends an email alert the same day. Timing can vary depending on IRS processing.

Q: Is an electronic notice as legally valid as a paper notice?
A: Yes. Notices posted to your official IRS online account are official communications. Still, retain copies and confirm deadlines and instructions in the notice itself.

Further reading and resources

  • Understanding Your IRS Notice or Letter (IRS) — https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter
  • Get Transcript (IRS) — https://www.irs.gov/individuals/get-transcript

Related FinHelp articles

  • How to Get Your Tax Transcript from the IRS — https://finhelp.io/glossary/how-to-get-your-tax-transcript-from-the-irs/
  • Decoding CP2001: Proposed Notice of Change to Your Return — https://finhelp.io/glossary/decoding-cp2001-proposed-notice-of-change-to-your-return/
  • What to Do If You Receive an IRS CP12 — https://finhelp.io/glossary/what-to-do-if-you-receive-an-irs-cp12/
  • How Does the IRS Protect Taxpayer Data? — https://finhelp.io/glossary/how-does-the-irs-protect-taxpayer-data/

Bottom line

Electronic IRS notices give many taxpayers faster, searchable access to important tax communications. Create and maintain your IRS Online Account, monitor the associated email, and always verify messages by logging into IRS.gov before responding. If a notice requires action or you’re unsure how to proceed, gather documentation and get professional help to meet deadlines and protect your rights.

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