What this notice is about CP52 is to inform the taxpayer a correction has been made to self-employment taxes claimed on Schedule SE, Form 1040. What you need to do Read this notice carefully. Review Schedule SE, Form 1040 you filed for the year shown in this notice. No response or actions needed. You may want to Read “Who Must File Schedule SE” under General Instructions in the Instructions for Schedule SE (Form 1040). Keep this notice in your permanent records. Frequently asked questions Why can’t the IRS send me a direct deposit refund for my return from two years ago? Direct Deposit is only available for current year returns. All other refunds are paid by check. I just moved. Can you recall the check and send a new one to my new address? Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed. You may request a change of address by calling the number shown on your notice, or by filing Form 8822, Change of Address. What do I need to do to get my refund through direct deposit next year? When filing your tax return, complete the requested banking information in the "Refund" section of your tax form if you want to direct deposit the entire amount into one account. If you want to deposit into more than one account, you must file Form 8888, Direct Deposit of Refund to More Than One Account with your return. Helpful information Schedule SE (Form 1040), Self-Employment Tax Instructions for Schedule SE (Form 1040) Publication 334 Tax Guide for Small Business, (For Individuals Who Use Schedule C or C-EZ) 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. Reference Tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.