What this notice is about This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe. What you need to do Read your notice carefully. It will explain why we couldn't apply the amount you requested to next year's taxes. It also will suggest additional steps for you to take, depending on your situation. If you requested the overpayment in question to be applied to another tax period, you will need to make an additional payment for that tax period. You may want to Retain the notice for your records. Review your records for the overpaid tax period and the tax period(s) to which it was applied. Frequently asked questions How can I find out what caused my overpayment to be reapplied? Please contact us at the number listed on 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. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 도움이 필요합니까? 귀하를 대신하여 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없다면, 통지서 및 서신의 상단에 있는 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면, 전화 상담을 이용하십시오. 본인 스스로 과징금 문제를 해결할 수 없다면 IRS내 독립기관인 납세자 보호 서비스에 연락하십시오.