We made changes to your tax return because we found a miscalculation. Your balance due changed as a result.
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.
- Contact us within 60 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 return that you kept for your records . Pay the amount you owe by the date on the notice's payment coupon.
- Contact us to make payment arrangements if you can't pay the full amount you owe. You can apply online for a payment plan (including installment agreements).
Answers to common questions
How can I find out what caused my tax return to change?
Call us at the toll-free number on your notice for specific information about your tax return.
What should I do if I disagree with the changes you made?
Call us at the toll-free number listed on the top right corner of your notice or write to us at the address on the contact stub within 60 days of the date of the notice. We may be able to reverse the change to your account. However, if you’re unable to provide additional information that justifies a reversal, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within 5-6 weeks to fully explain the audit process and your rights.
What happens if I disagree and I don't contact you within 60 days?
You’ll lose your right to appeal our decision before you pay the tax. To dispute the changes, you must pay the tax and then file a claim for refund. You must submit the claim within 3 years of the date you filed the tax return, or within 2 years of the date of your last payment for this tax.
What happens if I can’t pay the full amount I owe?
You can request a payment plan with us. Call us at the toll-free number on your notice to talk about payment options or learn more about them here.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the due date on the payment coupon. 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 call us at the toll-free number on your notice if you can’t pay the full amount due because of circumstances beyond your control. If you contact us by the due date of your payment we may be able to remove the penalty, depending on your situation.
Tips for next year
- Consider filing your taxes electronically. Filing online can help you avoid mistakes.
- Review your return for accuracy before mailing it to us.
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer (PDF)
- Publication 15 (Circular E), Employer's Tax Guide (PDF)
- Publication 3498-A, The Examination Process (PDF)
- Publication 594, The IRS Collection Process (PDF)
- Publication 505, Tax Withholding and Estimated Tax (PDF)
- Form 9465, Installment Agreement Request (PDF)
- Notice 746, Information About Your Notice, Penalty and Interest (PDF)
- Full list of tax forms and instructions
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF).
- See if you qualify for help from a Low Income Taxpayer Clinic.