IRS / Tax Error Code

CP504 | Final notice of intent to levy (state tax refund)

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IRS / Tax

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/irs-tax/error-codes/cp504-notice/

Last Updated

Apr 16, 2026

Summary

CP504 is a final notice that the IRS intends to levy (often state tax refunds) and may file a federal tax lien if a balance is not resolved.

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What This Code Means

CP504 is a final notice that the IRS intends to levy (often state tax refunds) and may file a federal tax lien if a balance is not resolved.

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