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Understanding your CP24 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes. The notice may also cover other changes we made while processing your return.

What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
    • Compare the payments on the notice to your records:
      • Verify all your estimated tax payments are listed.
      • Check the amount applied (if any) from the prior year.
  • If you agree with the changes we made,
    • Correct your tax return copy that you kept for your records, but don’t send it to us.
    • You should receive your remaining refund, as long as you don't owe any other taxes or debts we're required to collect.
    • You can check on the status of your refund online by using and select the "Where's My Refund?" button.
  • If you don’t agree, contact us within 60 days from the date of your notice and see “Answers to Common Questions” below.
    • By telephone: Call us at the toll-free number shown on your notice. The fastest way to resolve many errors is by telephone. Some cases require additional information that you may provide verbally. If we need a copy of a cancelled check or other documentation,  you can fax it to us while on the telephone. Either way we may be able to correct your account immediately.
    • By mail: Please include a copy of the notice along with your correspondence or documentation, and allow 30-60 days or more for a resolution.  

Answers to Common Questions

I do not pay estimated taxes. Why did I get this notice?
Common causes are an incorrect entry on the estimated tax line of the tax return, or an incorrect payment applied to your account. If this happened, please call us at the toll-free number on your notice.

What should I do if there is a payment listed on the notice that I didn’t make?
Call us at the toll-free number listed on your notice. You will need to return any refund you receive by mistake. See Tax Topic 161 - Returning an Erroneous Refund – Paper Check or Direct Deposit.

What should I do if 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. Have a copy of your tax return and 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.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What is an estimated tax penalty?
An estimated tax penalty may be assessed if you didn’t pay enough tax throughout the year, either through withholding or by making estimated tax payments. See our Estimated Taxes page, or Tax Topic 306 - Penalty for Underpayment of Estimated Tax.

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.

To help avoid the same issue next year, correct the copy of this year’s tax return that you kept for your records. If you use a tax preparer, also have them correct their copy.

Before filing, you can verify the estimated tax payments applied to the year by using the Get Transcript application to obtain a Tax Account Transcript or Record of Account Transcript.

Page Last Reviewed or Updated: 21-Oct-2016

How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.