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

You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.

What you need to do

  • If the payment was applied correctly, then there is nothing you need to do.  There is no need to contact the IRS in these situations.
  • If the payment was not applied correctly, contact the IRS and advise them where the payment should be applied.  Contact us at the toll-free number on the top right corner of your notice or write us at the address on the notice.
  • Correct the copy of your tax return that you kept for your records.

You may want to

  • Visit e-pay for information on paying your taxes electronically. If you don't have access to the internet, call EFTPS Customer Service at 800-316-6541 (individual) or 800-555-4477.

Answers to common questions

What do I say when I call the IRS?

Mention that you received a CP 108 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?

Call Taxpayer Advocate at 877-777-4778 or for TTY/TDD 800-829-4059.


Tips for next year

If you paid electronically, ensure that you enter a valid tax period end date.  Review Appendix A of the EFTPS Payment Instruction Booklet to determine the proper tax form code.

In addition, review the instructions for determining the correct tax period end date (e.g., for quarterly returns, Forms 720, Forms 941, etc., March 31, June 30, September 30, December 31). Enter as the MM in the YYMM format as:

Quarter Format
1st quarter March 31 31-03
2nd quarter June 30 30-06
3rd quarter September 30-09
4th quarter December 31-12