The income or payment information we have on file doesn't match the information you reported on your tax return. This discrepancy may cause an increase or decrease in your tax, or may not change it at all.
What you need to do
- Read your notice carefully. It explains the information we received and how it affects your tax return.
- Complete the notice Response form whether you agree or disagree with the notice. The response form explains what actions to take. (Your specific notice may not have a Response form. In that case, the notice will have instructions on what to do).
- If you agree with our notice, follow the instructions to sign the Response form and return it to us in the envelope provided. We require both spouses' signatures if you filed married filing jointly.
- Contact the business or person reporting the information, if the information they provided to us is wrong. Ask them to send you a corrected statement, then send us a copy.
You may want to
- Make sure your other returns don't have the same mistake.
- Contact us with any unanswered questions you have or if you need time to respond to the notice.
- Keep a copy of the notice for your files.
- Fill out section 3 (Authorization) on the Response form to allow someone, in addition to yourself, to contact us about this notice. Or, send us a Form 2848, Power of Attorney and Declaration of Representative to allow someone (such as your tax return preparer) to contact us on your behalf.
- Correct the copy of your tax return that you kept for your records.
- Order a transcript of your return.
- Learn more about your payment options if you owe additional taxes.
- Learn more about payment plans and installment agreements if you cannot pay the full amount of taxes owed.
- Learn more about Offers in Compromise if you cannot pay the full amount of taxes owed.
Answers to common questions
Why did I receive the notice?
We received information from a third party (such as employers or financial institutions) that doesn't match the information you reported on your tax return.
Is the notice a bill?
No, the notice is a proposal and informs you about the information we have received, and how it affects your tax.
What do I need to do?
Complete the notice Response form. (Follow the notice instructions if your notice doesn't have a Response form.)
What do I do if the information is wrong or if I disagree?
The notice Response form has instructions on what to do if the new information is wrong. You also may want to contact whoever reported the information and ask them to correct it.
The information is wrong because someone else is using my name and social security number. What can I do?
You can complete and send to us Form 14039, Identity Theft Affidavit. You can also go to our identity theft information web page to find out more about what you can do.
I reported the information but I reported it incorrectly. Can I call you to correct my return?
We can generally accept your information over the phone for incorrectly reported information.
Do I need to amend my return?
If the information displayed in the CP2000 notice is correct, you do not need to amend your return unless you have additional income, credits or expenses to report. If you agree with our notice, follow the instructions to sign the Response form and return it to us in the envelope provided.
If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax Return. You can get help at an IRS Taxpayer Assistance Center.
If you choose to file an amended return, write "CP2000" on top of your return and attach it behind your completed Response form.
How can I get a copy of my original return?
You can request a return transcript on our "Get Transcript" page. You can also get one by calling our automated phone application at 800-908-9946 or by completing and sending us a Form 4506-T, Request for Transcript of Tax Return.
If a transcript won't do, ask for a copy of your return from your tax preparer if you used one. Otherwise, you can get a copy of your return by completing and sending us a Form 4506. We charge a fee for tax return copies.
How can I find an IRS Taxpayer Assistance Center?
We have centers located throughout the country. Our web site has directions on how to find the center nearest to you.
Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return to information reported by employers, banks, businesses, and others. This matching takes several months to complete.
The notice says my taxes will increase. Will I be charged interest on the money I owe?
Yes, interest accrues on your unpaid balance until you pay it in full.
What happens if I can't pay the full amount I owe?
You can set up a payment plan with us if you can't pay the full amount you owe.
How can I make a payment plan?
If you agree and would like to apply for an installment agreement plan by mail, send your signed Response form and a completed Form 9465, Installment Agreement Request, and return it in the envelope provided. Or you can visit our web site for information about online payment options, including pre-assessed installment and payment agreements, payroll deductions, credit card payments, direct debit payments and applicable fees.
Tips for next year
You can avoid future problems by:
- Keeping accurate and full records.
- Waiting until you get all of your income statements before filing your tax return.
- Checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct.
- Including all your income on your tax return.
- Following the instructions on how to report income, expenses and deductions.
- Filing an amended tax return for any information you receive after you've filed your return.
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions you may qualify for. In many cases, you can file for free. Learn more about how to file electronically.
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer
- Notice 746, Information About Your Notice, Penalty and Interest
- Publication 17, Your Federal Income Tax
- Publication 5181, Tax Return Reviews by Mail
- Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree
- Publication 594, The IRS Collection Process
- Form 9465, Installment Agreement Request
- Form 656-B Booklet, Offer in Compromise
- Form 4506-T, Request for Transcript of Tax Return
- Form 4506, Request for Copy of Tax Return
- Form 1040-X, Amended U.S. Individual Income Tax Return
- Instructions for Form 1040-X
- Publication 4134, Low Income Taxpayer Clinic List
- 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.