Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP105 Notice

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due.


What you need to do

  • Read the notice carefully.
  • Compare the figures on the notice with your tax return.
  • Contact us within 10 days of the date of your notice if you disagree with the changes we made.
  • Correct the copy of your tax return you kept for your records if you agree with our changes.
  • Pay the amount you owe by the payment due date on the notice.
  • Contact us to make payment arrangements if you can’t pay the amount you owe. You can also read about payment options here.

You may want to

 


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?

If you disagree, call us at the toll-free number on your notice or write to us at the address on the contact stub within 10 days of the date of the notice. We can reverse the change to your account if your response provides additional information that justifies a reversal. If you agree with the change, pay the balance due or make payment arrangements by the payment due date on the notice.

What happens if I can’t pay the full amount I owe?

You can request a payment plan if you can’t pay the full amount you owe. 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?

We don’t charge interest if you pay the full amount you owe by the payment due date 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 toll-free number on your notice if you can’t pay the full amount due 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 avoid mistakes. You can find information about filing options here.
  • Review your return for accuracy prior to mailing it to us.

Printable samples of this notice (.pdf)

How to get help