What This Notice Is About
We made changes to your return because we believe there's a miscalculation. You owe money on your taxes as a result of these changes.
What You Need To Do
- Read your notice carefully. It will explain the changes we made and why you owe money on your taxes.
- If you agree with the changes we made.
- Pay the amount owed by the date on the notice.
- Visit Payments webpage for electronic payment options.
- Make payment arrangements if you can't pay the full amount you owe. You can do this online using the Online Payment Agreement tool.
- Correct the copy of your tax return that you kept for your records, but do not send it to us.
- If you don't agree, contact us within 60 days from the date of your notice, and see common questions below.
- By telephone: Call us at the telephone number shown on your notice. The fastest way to resolve many return errors is by telephone. Some cases require additional information that you may provide verbally. If we need a missing or corrected form or document, you can fax it to us while on the telephone. Either way, we may be able to correct your account immediately.
- By mail: Please include a copy of the notice along with your correspondence or documentation, and allow 30-60 or more days for a resolution.
Frequently Asked Questions
Read your notice carefully. For additional clarification, contact us at the number on your notice.
If you disagree, contact us at the toll-free number on the top right corner of your notice, or respond by mail to the address on your notice. If you write to us, include a copy of the notice along with your correspondence or documentation.
If you contact us within 60 days from the date of this notice, we'll reverse the change we made to your account. However, if you can't provide us additional information that justifies the reversal and we believe the reversal is in error, 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 five to six weeks to explain the audit process and your rights. If you don’t contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.
If you don't contact us within 60 days, you must pay the additional tax before we will consider reversing the changes. You can then file a claim for refund. You must submit the claim within three years from the date you filed the tax return, or within two years from the date of your last payment for this tax.
To avoid interest charges, full pay the amount owed by the due date stated on the payment coupon. If you don't pay in full by that date, interest will accrue on the unpaid balance from the date the return was due.
Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you can't pay the full amount shown in your specific notice 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. See our Penalty Relief page for what information to have available.
- Publication 505, Withholding and Estimated Tax (PDF)
- Publication 594, The IRS Collection Process (PDF)
- Publication 3498-A, The Examination Process (PDF)
- Form 9465, Installment Agreement Request (PDF)
- Notice 746, Information about Your Notice, Penalty and Interest (PDF)
Tips For Next Year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
To help avoid the same issue next year, correct the copy of this year's tax return that you kept for your records. If you use a tax preparer, also have them correct their copy.