Understanding your CP24E Notice


What this notice is about

We changed 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 may have credit because of these changes.

What you need to do

  • Read your notice carefully. It will explain the changes we made to your return.
  • Check the payments we applied to your account. 
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, contact us within 60 days from the date of your notice and see "Answers to common questions" below.

You may want to

  • Before filing your next return, you can verify the estimated tax payments applied to the year by viewing your tax account

Frequently asked questions

Is an overpayment credit different from a refund?
You get an overpayment credit when your tax payments exceed what you owe. You'll automatically receive a refund of the credit. However, you can ask us to apply the credit as an advance payment towards next year's taxes instead of sending it to you as a refund.

When can I expect to receive my refund?
You'll receive it in 4 to 6 weeks if you owe no other taxes or debts we're required to collect.

What can I do if I don't receive my refund in four to six weeks?
Call us at the number on your notice.

How can I find out what caused my tax return to change?
Call us at the number on your notice for specific information.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Call us with your information at the number on your notice. Have a copy of your tax return and your documentation (such as canceled checks or amended return) ready when you call. We'll discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Call us at the number on your notice.

How do I adjust my estimated tax payments?
Complete a Form 1040-ES, Estimated Tax for Individuals PDF. See Publication 505, Tax Withholding and Estimated Tax PDF for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return PDF.

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.

You can receive your refund quickly with a direct deposit to your bank account by completing the banking information in the refund section of your tax return.