One can perform a perturbative correction for the truncated virtual space in the IP-EOM-CC calculation. The second-order perturbative correction has been shown to improve significantly the ground state energy. However, the effect of perturbative truncation has not been considered in most of the natural orbitals-based implementations of the excited state coupled cluster method. One of the probable reasons is the lack of consensus about a good second-order approximation for coupled cluster methods beyond the ground state. We have considered the ADC (2) method for a perturbative correction for the truncated virtual space and the truncated natural auxiliary function. The corrected IP value in SS-FNO-IP-EOM-CCSD* is defined as