What this notice is about
We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.
What you need to do
- Read your notice carefully — it will explain why we were unable to apply the amount you requested to next year's taxes. It also will suggest additional steps for you to take, depending on your situation.
- Correct the copy of your tax return that you kept for your records.
- Adjust this year's estimated tax payments to avoid a possible underpayment of next year's taxes.
Frequently Asked Questions
You can adjust your estimated tax payments with a Form 1040-ES, Estimated Tax for Individuals . For more information, see Publication 505, Tax Withholding and Estimated Tax .
Please contact us at the number listed on your notice for specific information concerning your tax return.
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.
If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.
If you don't contact us within 60 days, the change won't be reversed, and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.
- Form 1040 (Schedule 8812), Additional Child Tax Credit
- Publication 972, Child Tax Credit and Credit for Other Dependents
- Publication 3498-A, The Examination Process (Audits by Mail)
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.
If you have any dependent children, remember to claim the Additional Child Tax Credit the next time you file your income tax return. Complete and attach a Form 1040 Schedule 8812, Additional Child Tax Credit, to your return to claim this credit.