CP 12 - Changes to Tax Return, Overpayment

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CP 12 - Changes to Tax Return, Overpayment

Details About This Notice:

Sample Content:		Page 1, Page 2
Variable Contents:		Math Error Explanations Penalty and Interest Explanations
Purpose:		We send a CP 12 to inform the recipient that we made one or more changes to their 1040 series U.S. Individual Income Tax Return.
Reason for Issuance:		Changes made to the tax return during processing resulted in an overpayment. We send this notice to explain the changes. We will refund the overpayment within six weeks if the recipient owes no other taxes.
Account Balance:		Overpaid
Possible Enclosures:		Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts and Instructions Notice 1212, Automated Telephone Service Publication 1, Your Rights as a Taxpayer
Frequently Asked Questions About This Notice

Page Last Reviewed or Updated: June 26, 2009