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.

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.