CP 145 Sample Contents
Application of Overpayment
On the return identified above you asked to have [$ amount] applied to your next tax period.
We were able to apply only [$ amount] of the amount because of one of the following reasons:
If (1), (2), or (3) above apply, you should receive a separate notice explaining the decrease in your overpayment.
If (4) applies, and you do not believe all your payments were properly credited to your account, or if (5) applies, and you do not receive notification from us within 45 days regarding the credit, please call us at the toll-free number near the top of this notice.
No further action is required by you. However, you should keep this notice with your records for preparing your next tax return. If you have any questions, you may call us at the number listed above.
Thank you for your cooperation.