IRS Form 15119 – Receiving an IRS Notice CP54 (or variants such as CP54B, CP54E, CP54G, or CP54Q) can be alarming, but it’s usually a straightforward name or identification number mismatch that you can resolve quickly. The IRS sends these notices when the name, Social Security Number (SSN), or Individual Taxpayer Identification Number (ITIN) on your tax return doesn’t exactly match the records they have on file with the Social Security Administration (SSA) or IRS.
Form 15119 — officially titled Response to Notice CP54 (Revision December 2024) — is the IRS’s dedicated response form to clear up these discrepancies and avoid delays to your refund or disallowance of credits/dependent exemptions.
This up-to-date 2025 guide explains everything you need to know about Notice CP54 and how to complete and submit Form 15119 correctly.
What Is IRS Notice CP54 and Why Did You Receive It?
The IRS issues Notice CP54 (including CP54B, CP54E, etc.) when there is a discrepancy between:
- The name and SSN/ITIN you reported on your Form 1040 (or other return), and
- The official records the IRS has from the SSA or its own ITIN database.
Common reasons for receiving a CP54 notice include:
- Marriage, divorce, or legal name change not yet updated with the Social Security Administration
- Simple typo or transposition error on your tax return
- Name listed differently on your SSN card (e.g., nickname vs. legal name)
- Recent ITIN issuance or renewal
- Dependent or spouse SSN/name mismatch
The notice is not an audit, and it does not mean you owe additional tax — it simply stops processing of your return (and any refund) until the mismatch is resolved.
What Is IRS Form 15119?
Form 15119 (December 2024) is a one-page response document the IRS created specifically for CP54-series notices. It allows you to:
- Confirm which version of your name/SSN/ITIN is correct
- Provide the exact information as it appears on your official documents
- Explain any discrepancy
- Submit supporting documentation
You can download the latest Form 15119 directly from the IRS website here:
https://www.irs.gov/pub/irs-pdf/f15119.pdf
Step-by-Step Instructions: How to Fill Out Form 15119
Step 1 – Choose the Statement That Best Describes Your Situation (Section 1)
Mark only one box:
- ☐ My social security card or CP565 ITIN Assignment Notice is correct, but the identifying information on my tax return does not match
→ Complete the rest of the form and attach copies of your SSN card or CP565. - ☐ The identifying information shown on my tax return is correct and the information shown on my social security card is incorrect
→ Attach legal documents (marriage certificate, court order, etc.) that support the name on your return. - ☐ Both the identifying information shown on my tax return and my social security card or CP565 ITIN Assignment Notice are correct
→ Call the IRS at 1-800-829-1040 first, then still complete and return the form.
Step 2 – Verify Your Information Exactly as It Appears on Official Documents (Section 2)
Enter your details exactly as shown on your Social Security card or CP565 ITIN letter:
- SSN or ITIN (9 digits, no dashes required)
- First name
- Middle name (or initial)
- Last name
This is the information the IRS will use going forward.
Step 3 – Explain the Discrepancy (Section 3)
Briefly describe why the information didn’t match. Examples:
- “Recently married on MM/DD/YYYY – name change not yet reflected on SSN card”
- “Typographical error on original return – correct name is as listed in Section 2”
Step 4 – Update Your Address If It Has Changed (Section 4)
If your address is different from what is printed on the CP54 notice, provide the new one here (including foreign address fields if applicable).
Step 5 – Sign and Date the Form (Section 5)
Your signature certifies that the information is correct and will be used for tax purposes. Unsigned forms will be rejected.
Required Supporting Documents
Always include clear photocopies (never originals) of:
- Social Security card, or
- CP565 ITIN Assignment Notice, or
- Legal name-change documents (marriage certificate, divorce decree, court order, etc.)
How to Submit Form 15119 to the IRS?
You have two official options:
- Document Upload Tool (fastest and preferred) – Use the unique link or QR code printed on your CP54 notice
- Mail – Send to the exact address shown on your notice (it varies by state and tax year)
Do not send the form to a generic IRS address — it will delay processing.
What Happens After You Submit Form 15119?
- The IRS typically processes responses within 4–6 weeks (sometimes faster with the upload tool)
- Once resolved, any held refund will be released, and disallowed credits/exemptions will be restored
- You will usually receive a confirmation letter (CP54 resolution notice)
If you have not heard back after 8 weeks, call the IRS at the number on your notice or 1-800-829-1040.
Frequently Asked Questions About CP54 and Form 15119
Q: Do I need to file an amended return (Form 1040-X)?
A: No. Form 15119 alone resolves the name/ID mismatch in most cases.
Q: Will this delay my refund?
A: Yes, until the mismatch is cleared. Respond as quickly as possible.
Q: What if I recently updated my name with Social Security?
A: Include a copy of your new SSN card and explain the recent change in Section 3.
Q: Can a tax professional sign the form for me?
A: No — the taxpayer (or both spouses in the case of joint returns) must personally sign.
Q: Is there a deadline to respond?
A: The IRS typically gives 60 days, but responding immediately prevents further issues.
Final Tips to Avoid Future CP54 Notices
- Always double-check names and SSNs against official cards before filing
- Update your name with the SSA as soon as it legally changes (ss.gov or 1-800-772-1213)
- Use your full legal name consistently on tax returns
Disclaimer: This article is for informational purposes only and is not tax advice. Always refer to the official IRS notice and consult a qualified tax professional or the IRS directly for your specific situation. Current as of February 2026 based on IRS Form 15119 (Rev. December 2024).