Understanding Your CP52 Notice

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.

Helpful information

• Schedule SE (Form 1040), Self-Employment TaxPDF
• Instructions for Schedule SE (Form 1040)PDF
• Publication 334 Tax Guide for Small Business, (For Individuals Who Use Schedule C or C-EZ)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.