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 CP114 Notice

We made changes to your excise tax return because we believe there was a miscalculation. You now have an overpayment on your account.

What you need to do

  • Read your notice carefully. It explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our changes, contact us within 10 days of the date of your notice.
  • If you agree with our changes, correct the copy of your excise tax return that you kept for your records.
  • You should receive a refund of any overpayment shortly, if you haven’t already, and if you don't owe additional amounts we're required to collect.

Answers to common questions

How can I find out what caused my tax return to change?

Call us at the number listed on the top right corner of your notice for specific information about your tax return.

What should I do if I disagree with the changes you made?

Call us at the toll-free number listed on the top right corner of your notice or write to us within 10 days of the date of the notice. We may be able to reverse the changes.

Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Printable samples of this notice (PDF)

How to get help