We made changes to your tax return because we believe there’s a miscalculation on your return. As a result of these changes, you owe an additional amount.
What you need to do
- Read the notice carefully. It will explain the changes we made.
- Compare the figures on the notice to the information on your tax return.
- Pay the amount you owe by the due date on the notice’s payment coupon.
- If you can’t pay the full amount, call the number listed on the notice to make a payment arrangement.
- If you agree with the changes we made, correct the copy of your tax return that you kept for your records.
- If you don’t agree with the changes, contact us within 10 days from the date of your notice by calling the toll free number listed on your notice or by mailing the completed contact stub with any correspondence or documentation.
Answers to Common Questions
How can I find out what caused my tax return to change?
Call us at the toll free number listed on your notice for specific information about your tax return.
What happens if I can’t pay the full amount I owe?
You can arrange a payment plan with us if you can’t pay the full amount. Go to the payments page to find out more about your payment options.
Will you charge interest on the money I owe?
Not if you pay the full amount by the due date on the payment coupon. However, interest will accrue on the unpaid balance after that date.
Will I receive a penalty if I can’t pay the full amount?
Yes, we will charge you a late payment penalty. Your notice explains how we calculate that penalty and under what circumstances we can remove the penalty.
Where can I get forms and instructions?
Visit /Forms-&-Pubs or call 1-800-TAX-FORM (1-800-829-3676).
Tips for next year
- Refer to the instructions for your tax return for required documentation and how to complete your return. Attach all required forms and schedules to your tax return when filing.
- 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.
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer
- Notice 746, Information About Your Notice, Penalty and Interest
- Publication 505, Tax Withholding and Estimated Tax
- Publication 542, Corporations
- Publication 559, Survivors, Executors, and Administrators
- Publication 594, The IRS Collection Process
- Publication 598, Tax on Unrelated Business Income of Exempt Organizations
- Publication 3498-A, The Examination Process
- Form 9465, Installment Agreement Request
- Find a copy of any necessary tax forms and instructions
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF).
- See if you qualify for help from a Low Income Taxpayer Clinic.