Understanding your CP12 Notice
We made changes to correct a miscalculation on your return.
Printable samples of this notice (PDF)
Tax publications you may find useful
- Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
- Notice 746, Information About Your Notice, Penalty and Interest
- Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don't Agree
- Find a copy of any necessary tax forms and instructions
How to get help
Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.
You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
Or you may qualify for help from a Low Income Taxpayer Clinic.
What you need to do
- Review the notice, and compare our changes to the information on your tax return.
- If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
- If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.
You may want to...
- Download copies of the following publication (if it wasn’t included with your notice):
- Call 1-800-TAX-FORM (1-800-829-3676) to have forms and publications mailed to you.
Answers to Common Questions
Why did I receive this notice?
We issue Notice CP12 when we correct one or more mistakes on your tax return, and
- The overpayment is different from the one you expected, or
- You have an overpayment when you thought you owed money or had an even balance.
How can I find out what caused my tax return to change?
Please contact us at the toll free number listed on the top right corner of your notice for specific information concerning your tax return.
What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.
If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60 day period, you'll lose your right to appeal our decision before payment of tax.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Understanding your notice
Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP12, Page 1
Notice CP12, Page 2
Notice CP12, Page 3