Understanding your CP12M Notice
We made changes to the computation of the Making Work Pay and/or Government Retiree Credits 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
- 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 materials (if they weren't included with your notice):
- Publication 1, Your Rights as a Taxpayer
- Schedule M, Making Work Pay and Government Retiree Credits
- Learn more about the Making Work Pay and Government Retiree Credits.
- Call 1-800-TAX-FORM (1-800-829-3676) to have forms and publications mailed to you.
Answers to Common Questions
What is the Making Work Pay Credit?
The Making Work Pay Credit is a refundable tax credit that can go up to $400 for individuals and to $800 for married taxpayers.
How can taxpayers get this credit?
Even if your federal income tax withholding was reduced because of the credit, you must complete a Schedule M, Making Work Pay, and claim the credit on your income tax return to benefit from it.
What happens if I don't receive a paycheck from an employer?
You can claim the credit on your 2010 income tax return by filing a Schedule M, Making Work Pay.
What is the Government Retiree Credit?
Taxpayers can take a credit of $250 ($500 if married and both spouses qualify) if you or your spouse received a pension or annuity payment in 2010 for service performed for the U.S. Government or any U.S. state or local government, and the service was not covered by social security. But you cannot take the credit if you and your spouse both received a $250 economic recovery payment.
Tips for next year
- In 2011, when you file your taxes for tax year 2010, complete Schedule M to see if you are eligible for the Making Work Pay and Government Retiree Credits.
- 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 CP12M, Page 1
Notice CP12M, Page 2