A CP12 notice says the IRS corrected one or more mistakes on your tax return, and you are now due a refund or your refund amount has changed. Read the notice to see what changed; if you disagree, contact the IRS by the date shown on your notice.
What the notice means
The IRS sends a CP12 when it corrects one or more mistakes and the refund is different from what you expected. It may also send one when you have a refund after thinking you owed money or had an even balance.
Look for the “What we changed on your return” section. It explains the changes the IRS made. Read it alongside the rest of the notice to see how the changes affected your refund.
For more information about the errors, you can call the number in the “Where to find more information” section of your notice.
What to have in front of you
- Your CP12 notice, including the date and phone number printed on it.
- The copy of the tax return you kept for your records.
- Any information that supports your original return.
- Any missing or corrected form or document the IRS asks you to provide.
If you agree with the changes
If you agree with the IRS changes, no response is required.
The IRS says you should receive a refund check in 4-6 weeks, as long as you do not owe other tax or debts the IRS is required to collect. You can also check the status of your refund.
You may want 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 also suggests having them correct their copy.
If you disagree with the changes
Contact the IRS by the date shown on your notice. Call the toll-free number in the “Where to find more information” section.
The IRS says telephone is the fastest way to resolve many return errors. Some cases require additional information that you may be able to provide verbally. If the IRS needs a missing or corrected form or document, you can fax it while you are on the telephone, using a fax machine or online fax service.
If you use an online fax service, the IRS recommends reviewing its privacy and security policies to protect your digital data.
The IRS says it will reverse most changes if it reduced the refund you requested on your return. You do not need to provide an explanation or additional documents when requesting that reversal, though providing them may help the IRS resolve your case more quickly.
If the IRS does not receive information supporting your original return, it may forward your case for audit. In that case, the IRS says audit staff will contact you within 6 weeks to explain the process and your rights.
Why the date on your notice matters
The date printed on your CP12 is important if you disagree with the changes. The IRS says that if you do not contact it by that date, you will lose formal rights to have the changes reversed and your right to appeal its decision to the U.S. Tax Court.
The IRS says you can still contact it and send supporting documentation after that date. It will consider that information and may reverse the changes if it agrees with you.
Keep the notice in front of you when you call so you can refer to the changes, the date and the number shown on it.
Other ways to review your information
The IRS lists Online Account as a place where you can access tax records and view tax transcripts. It also lets you view your balance, make and view payments, view or create payment plans, manage profile preferences and view tax professional authorizations.
For information about the particular changes on your return, start with your CP12 notice. The notice also gives the number to call if you want more information about the errors.
Help with your notice
You can authorize someone to represent you before the IRS or to inspect or receive your confidential tax information. A tax professional can review your notice and return with you.
The IRS says you may be eligible for free help from the Taxpayer Advocate Service. You may also qualify for help from a Low Income Taxpayer Clinic.
For more information about rights and the examination process, the IRS lists Publication 1, Your Rights as a Taxpayer, and Publication 3498-A, The Examination Process. It also lists Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree.
Where this comes from
IRS CP12 notice page.