Understanding Your CP52 Notice

We are informing 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.

Answers to Common Questions

Why did the IRS send me this notice?
We are informing you we made a correction to the taxes due on net earnings from self-employment income.

Will I receive any other information?
You should receive another notice before or after this one with more detailed information.


Tips for Next Year

Make sure you made the calculations on the Short Schedule SE or the Long Schedule SE correctly, following instructions in the notes and exception shown on the Self Employment Tax Form.

Printable samples of this notice (PDF)

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, you can call the IRS at the 800, 866, or 888 number listed on the notice.