Understanding Your CP45 Notice


What this notice is about

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.
  • Correct your copy of your tax return for your records.
  • Adjust this year's estimated tax payments to avoid any possible underpayment.

You may want to

Learn more about your payment options if you would like to make payment arrangements for any outstanding balance.

Frequently asked questions

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.

Please contact us at the number listed on your notice for the specific information concerning your tax return.

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.

Helpful information

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