Understanding your CP11 Notice

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 with the changes we made, contact us within 60 days from the date of your notice, and see frequently asked 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

You can adjust your estimated tax payments with a Form 1040-ES, Estimated Tax for Individuals PDF. For more information, see Publication 505, Tax Withholding and Estimated Tax PDF.

Read your notice carefully. For additional clarification, call us at the number shown on your notice.

If you disagree, contact us at the toll-free number show at 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.

We’ll reverse most changes we made if we increased the amount you owe or if your return requested a refund. However, you must contact us within 60 days from the date of your notice to request the reversal. You don’t need to prove an explanation or additional documents when you request the reversal, but we’ll consider any information you provide us.  However, if we don’t receive information that supports your original return, we may forward your case for audit, in which case the audit staff will contact you within 6 weeks to explain the process and your rights. We’re not required to reverse changes we made to the tax withholding or estimated tax payments you reported but will consider the information you provide us.

If you don’t contact us within the 60-day period, the changes won’t be reversed and you’ll lose your right to appeal our decision before payment of the tax. Following the payment of the tax, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years from the date you filed the tax return, or within 2 years from the date of your last payment for this tax, whichever is later.

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 shown 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.

 


Helpful information


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.

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