Understanding your CP45 Notice


We were unable to apply your overpayment to your estimated tax as you requested.

What you need to do

  • Read your notice carefully - it will explain why we were unable to apply the amount you requested to the following year’s taxes. It may also suggest additional steps for you to take, depending on your situation.
  • Correct your copy of your tax return for your records.
  • Adjust this year’s estimate tax payments to avoid any possible underpayment.

You may want to

Frequently asked questions

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

What is an "overpayment," and how is that different from a "refund?"
An "overpayment" occurs when you pay more taxes during the year, either through withholding on wages or by making estimated payments, than what you owe. This can either be refunded to you or applied to your next year's taxes.

How can I find out what happened on my tax return this year that would cause this change?
Please contact us at the number listed on your notice for the specific information concerning your tax return.

Will the IRS send me another notice to confirm the overpayment has been applied?
No, this notice is your notification of the amount we’re applying to your account.

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.