Understanding your CP25 notice

What this notice is about

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice's date).

You may want to

Review this year's estimated tax payments to avoid an underpayment when you file your taxes next year.

Frequently asked questions

How can I find out what caused my tax return to change?

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

What should I do if I find you misapplied a payment or haven't credited a payment that I made?

Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?

Contact us at the toll-free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?

You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for IndividualsPDF. See Publication 505, Tax Withholding and Estimated TaxPDF for more information.

What should I do if I need to make another correction to my tax return?

You'll need to file Form 1040-X, Amended U.S. Individual Income Tax ReturnPDF.

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.

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