Understanding Your CP145 Notice
We were unable to credit the full amount you requested to the succeeding tax period.
What you need to do
- Read and review your notice carefully. It will explain why we were unable to apply the amount you requested to the following year’s taxes. It may also suggest additional steps for you to take, depending on your situation.
- Compare our changes to the information on your tax return.
- You don't need to do anything if you agree with the notice.
- Correct the copy of your tax return that you kept for your records.
- If you disagree with the notice, contact us at the toll-free number on the top right corner of your notice (within 60 days of the notice date).
- Adjust this year’s tax payments to avoid any possible underpayment.
You may want to
- Download copies of the following materials that may be helpful:
Answers to Common Questions
Q. What should I do if I disagree with the changes you made?
A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice.
Q. What do I say when I call the IRS?
A. Mention that you received a CP 145 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.
Q. What should I do if I find you misapplied a payment or haven't credited a payment that I made?
A. Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.
Q. What if I need to make another correction to my account?
A. You'll need to file an amended return.
Q. What if I have tried to get answers and after contacting IRS several times have not been successful?
A. Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.
Tips for the next tax period
Make sure that you claim the proper amount of credit on your next tax return. You may need to adjust your estimated tax payments or your federal tax deposits.