This IRS notice says the IRS corrected one or more mistakes on your tax return, changing the amount it says you owe. Read the notice to see what changed and check the date shown for paying or contacting the IRS if you disagree.
What to have in front of you
- Your notice, including the “What we changed on your return” section.
- The copy of your tax return that you kept for your records.
- Information or documents that support your original return, if you disagree.
- Any missing or corrected form or document the IRS asks you to provide.
Review the changes
Start with the “What we changed on your return” section. The IRS says to read your notice carefully to understand what it changed and how those changes affected the amount shown as owed.
Compare the notice with the copy of your return you kept. If you want more information about the errors, call the number in the notice’s “Where to find more information” section.
The notice gives a date for your response. The IRS lists different steps depending on whether you agree or disagree with its changes.
If you agree
The IRS says to pay the amount shown by the date on your notice to avoid additional penalties and interest. If you cannot pay the full amount right now, the IRS says you can make arrangements to pay over time.
The IRS also says to correct the copy of the return you kept for your records. Do not send that corrected copy to the IRS. If you use a tax preparer, the IRS says to have them correct their copy too.
If you need to make another correction to your tax return, the IRS says you need to file Form 1040-X, Amended U.S. Individual Income Tax Return. That is separate from correcting the copy you kept for your records.
If you disagree
Contact the IRS by the date shown on your notice. Use the toll-free number in the “Where to find more information” section.
The IRS says calling is the fastest way to resolve many return errors. Some cases require additional information that you may be able to provide by phone.
If the IRS needs a missing or corrected form or document, you can fax it while you are on the phone. You can use a fax machine or an online fax service. When sending digital data, the IRS advises checking the fax service’s privacy and security policies.
The IRS says it will reverse most changes if it increased the amount you owe or if your return requested a refund. You do not need to provide an explanation or additional documents when you request the reversal. The IRS says providing them may help it resolve your case more quickly.
If the IRS does not receive information that supports your original return, it may forward your case for audit. If that happens, audit staff will contact you within 6 weeks to explain the process and your rights.
If the response date has passed
The IRS says that if you do not contact it by the date on your notice, you will lose formal rights to have the changes reversed. You will also lose your right to appeal its decision to the U.S. Tax Court.
You can still contact the IRS and send supporting documents after that date. The IRS says it will consider the information and may reverse the changes if it agrees with you.
Interest, penalties, and payment arrangements
The IRS says paying the full amount by the due date on the notice avoids interest charges. If the full amount is not paid by that date, interest will accrue on the unpaid balance from the date the return was due.
The IRS also says a late payment penalty will apply if you cannot pay the full amount. If circumstances beyond your control prevent you from paying in full, you can contact the IRS at the number on your notice by the due date. Depending on your situation, the IRS may be able to remove the penalty.
If you cannot pay in full right now, the IRS lists arrangements to pay over time as an option. The IRS Online Account lets you view your balance, make and view payments, and view or create payment plans.
Other ways to get information
The IRS Online Account can also show tax records, transcripts, and tax professional authorizations. You can manage profile preferences and learn about accessibility options there.
You can authorize someone to represent you before the IRS or to inspect or receive confidential tax information. The IRS says you may be eligible for free help from the Taxpayer Advocate Service or may qualify for help from a Low Income Taxpayer Clinic.
You can also paste your letter into the Clarify Help box on the home page.
Where this comes from
IRS notice page.