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?
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:
|1st quarter March 31||31-03|
|2nd quarter June 30||30-06|
|3rd quarter September||30-09|
|4th quarter December||31-12|
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer (PDF)
- Form 8716, Election To Have a Tax Year Other Than a Required Tax Year (PDF)
- Form W-7A Application for Taxpayer Identification Number for Pending U.S. Adoptions (PDF)
- Form W-7 (SP) Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (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.