Understanding Your CP104 Notice
We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.
What you need to do
- Read your notice carefully.
- Compare the figures on the notice with your excise tax return.
- Contact us within 10 days of the date of your notice if you disagree with the changes we made.
- If you agree with our changes, correct the copy of your excise tax return that you kept for your records. Pay the amount owed by the date requested on the notice.
- If you can’t pay the amount you owe, contact us to make payment arrangements.
You may want to
- Download copies of the following materials (if they weren’t included with your notice).
- Call 1-800-TAX-FORM (1-800-829-3676) to have forms and publications mailed to you.
- Learn more about payment options and how to make payment arrangements.
Answers to Common Questions
How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information about 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 or respond in writing within 10 days of the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please pay any additional balance due by the date specified in the notice.
What happens if I can’t pay the full amount I owe?
You can arrange to make a payment plan with us if you can’t pay the full amount you owe. Please contact us to request any available payment options.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date specified on the notice. However, interest accrues on the unpaid balance after that date.
Will I receive a penalty if I can’t pay the full amount?
Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.
Tips for next year
Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes. Please visit our web site for electronic filing options.