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Understanding Your CP128 Notice

You received this notice because of the remaining balance due on a tax period after an overpayment (offset-in) was applied to your account.

 

Alert:
The opening paragraph that states: “We recently applied $XX.XX of your overpaid taxes from your Form XXXX for tax period ending Month DD, YYYY,” may not be totally correct. The figure reflects the total amounts of payments that were applied, not necessarily one payment. In addition, the payment may be from different tax periods and multiple form types. See the chart under the section, “Payments credited to your account,” for a complete listing of the payments applied to your account.

What you need to do

  • Read and review your notice carefully. It provides the date and amount of the payment(s) that we applied to your account. It may also suggest additional steps for you to take, depending on your situation.
  • If you owe, pay the amount due now.
  • If you’re enrolled in the Electronic Federal Tax Payment System (EFTPS), you can use that method of payment instead of paying by check or money order.
  • If you are not enrolled in EFTPS, make your check or money order payable to the United States Treasury.
  • Write your employer identification number (EIN), tax form number, and tax period on your payment.
  • Use the envelope enclosed with your notice.

You may want to

  • Keep a copy of this notice for your records.
  • Contact us at the toll-free number listed in the top right corner of your CP128 notice if you disagree.

Answers to Common Questions

Why was this notice sent?

The CP128 notice was sent to you because we applied an overpayment on your account to another tax form or tax period for your taxpayer identification number (TIN) account.

What should I do if the CP128 is incorrect and I find you misapplied a payment or haven't credited a payment that I made?

Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

Whom should I call with questions about a CP128 notice?

The toll-free customer service number is found in the upper right hand corner of the notice.

What do I say when I call the IRS?

Mention that you received a CP128 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

Where should I send my payment for the CP128 notice?

Send your payment to the address listed in the upper left-hand corner of the notice.

What happens if I can't pay the full amount I owe?

See if you qualify to set up a payment plan through our Online Payment Agreement Application.

Am I charged interest on the money I owe?

If you don't pay the amount you owe in full by the date on your notice, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?

Yes, you'll receive a late payment penalty if you did not pay the amount you owe in full. You can contact us at the toll-free number listed on your notice if you’re unable to 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.

What if I have tried to get answers and after contacting the IRS several times have not been successful?

Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

Make sure that you claim the proper amount of credit on your next tax return. You may need to adjust your estimated tax payments or your federal tax deposits.

Page Last Reviewed or Updated: 11-Feb-2016

Printable samples of this notice (PDF)

 

 

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