Understanding your CP12 notice

What this notice is about

We corrected one or more mistakes on your tax return. As a result, you are now either due a refund or your original refund amount has changed.

What you need to do

  • Review the notice and compare our changes to the information on your tax return.
  • If you agree with the changes we made, no response is required.
    • You should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
    • You may want to 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.

Frequently asked questions

We issue Notice CP12 when we correct one or more mistakes on your tax return, and:

  • The overpayment is different from the one you expected, or
  • You have an overpayment when you thought you owed money or had an even balance.

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 shown 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.

We'll reverse most changes we made if we reduced the refund requested on your return. However, you must contact us within 60 days from the date of your notice to request the reversal. You don't need to provide 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, changes we made to reduce your refund will not be reversed and you'll lose your right to appeal our decision in the U.S. Tax Court. Instead, 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.

 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.

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