What this notice is about
We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.
What you need to do
- Read your notice carefully. It will explain why you owe.
- Compare the figures on the notice with your tax return.
- Pay the amount owed by the date on the notice’s payment coupon.
- Make payment arrangements if you can’t pay the full amount you owe.
- Contact us within 10 days of the date of your notice if you disagree with the change(s) we made.
- If you agree with our change(s), correct the copy of your tax return that you kept for your records.
Frequently asked 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. If you contact us in writing within 10 days of the date of this notice, we’ll reverse the change we made to your account. However, if you can’t provide us additional information that justifies the reversal and we believe the reversal is in error, we’ll forward your case for audit. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process. If you don’t contact us within 10 days, you’ll lose your right to appeal our decision before payment of tax. If you don’t contact us within 10 days, we won’t reverse the change and you must pay the additional tax. You can then file a claim for refund. You must submit the claim within three years from the date you filed the tax return, or within two years from the date of your last payment for this tax.
What happens if I can’t pay the full amount I owe?
You can set up a payment plan to pay over time.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However interest accrues on the unpaid balance after that date until you pay the balance in full.
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 can't 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 taxes electronically. Filing online can help you to avoid mistakes and to find credits and deductions for which you may qualify. In many cases you can file electronically for free. Learn more about e-file.
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.