Understanding your CP45 Notice
We were unable to apply your overpayment to your estimated tax as you requested.
Printable samples of this notice (PDF)
Tax publications you may find useful
- Form 1040-ES, Estimated Tax for Individuals
- Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
- Publication 505, Tax Withholding and Estimated Tax
- 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
- Read 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.
- Correct your copy of your tax return for your records.
- Adjust this year’s estimate tax payments to avoid any possible underpayment.
You may want to...
- Learn more about your payment options if you would like to make payment arrangements for any outstanding balance.
- Download copies of the materials that may have been included with your notice:
Answers to Common Questions
How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing Form 1040-ES, Estimated Tax for Individuals. For more information, see Publication 505, Tax Withholding and Estimated Tax.
What is an "overpayment," and how is that different from a "refund?"
An "overpayment" occurs when you pay more taxes during the year, either through withholding on wages or by making estimated payments, than what you owe. This can either be refunded to you or applied to your next year's taxes.
How can I find out what happened on my tax return this year that would cause this change?
Please contact us at the number listed on your notice for the specific information concerning your tax return.
Will the IRS send me another notice to confirm the overpayment has been applied?
No, this notice is your notification of the amount we’re applying to your account.
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 CP45, Page 1