---
title: CP504 Notice Explained: What to Do Next | TaxTruce
url: https://taxtruce.com/notices/cp504
updated: 2026-10-29
---

# CP504, explained

Notice of intent to levy.

Updated October 8, 2026[Fact checked](/editorial-standards)

How urgent**Very high**

Notice of intent to levy.

The short answer

A CP504 is a notice of intent to levy. It is a last reminder before the IRS takes money or property to pay the debt. It can start with your state tax refund, then wages, bank accounts and other property. Pay now or set up a plan.

## Key facts

* It is sent under Internal Revenue Code section 6331(d).
* The IRS can take your state tax refund first.
* If a balance is left, it can levy wages, bank accounts, business assets, personal assets and Social Security benefits.
* The IRS may also file a federal tax lien.

## Where it falls

1. [**1. CP14**First bill for unpaid tax](/notices/cp14)
2. [**2. CP501**First reminder you still owe](/notices/cp501)
3. [**3. CP503**Second reminder you still owe](/notices/cp503)
4. [**4. CP504**Notice of intent to levy](/notices/cp504)
5. [**5. LT11 or Letter 1058**Final notice of intent to levy and your right to a hearing](/notices/lt11)

## What to do next

* Pay the amount on the notice right away, or pay what you can.
* Call the number on the notice about a payment plan.
* Disagree? Call, or ask for a Collection Appeals Program appeal before collection starts.

Check your balance in your own [IRS online account](https://www.irs.gov/payments/your-online-account), and use the phone number on the notice or on irs.gov.

Results depend on your situation. Not every case qualifies.

## Common questions

What is a CP504 notice?

A CP504 is a notice of intent to levy. It is a last reminder before the IRS takes money or property to pay the debt. It can start with your state tax refund, then wages, bank accounts and other property. Pay now or set up a plan.

How urgent is a CP504?

Very high. Collection action can come next, so act on it now. The date on your notice is the one that counts.

## Sources

1. [IRS: Understanding your CP504 notice](https://www.irs.gov/individuals/understanding-your-cp504-notice)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.