Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

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

Understanding Your CP108 Notice

What this notice is about

We received a payment from you but we couldn’t determine the correct form or tax year to apply it to.

What you need to do

  • If we applied the payment correctly, there is nothing you need to do. You don’t need to contact us.
  • If we applied the payment incorrectly, let us know where we should apply the payment. Call us at the toll-free number on the top right corner of your notice or write to us at the address on the notice.

You may want to


Answers to common questions

What do I say when I call the IRS?

Mention that you received a CP108 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

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.

What if I need to make another correction to my account?

You'll need to file an amended tax return.

What if I have tried to get answers and after contacting IRS several times have not been successful?

You may qualify for Taxpayer Advocate assistance (TAS). Call them at the number located on your notice for TAS.

Printable samples of this notice (PDF)

How to get help