What this notice is about We sent you this notice because we made the changes to your tax return. You owe because of the changes. View this notice and manage your communication preference online Sign in to your Online Account to: View and download this notice Go paperless for certain notices Get email notifications for new notices What you need to do If you agree with the changes we made, pay the amount you owe by the date printed on your notice. Pay online now to ensure timely receipt of your payment. If you’re unable to pay the full amount you owe, explore alternative payment options like a payment plan, temporary collection delay, or an offer in compromise. Be sure to correct your copy of your tax return for your records. If you disagree with the changes we made, contact us at the number provided on your notice. Frequently asked questions The notice says, "We made changes to your 20XX return...," How can I find out what was changed and why? (updated Oct. 31, 2024) Call us at the toll-free number listed on your notice. What do I say when I call the IRS? Mention that you received a CP21A notice with a balance due and you need to review your account. Be sure to have a copy of your notice and your tax return before you call. What should I do if I disagree with the changes you made? Call us at the toll-free number listed on your notice. What happens if I can't pay the full amount I owe? You can arrange to make a payment plan with us. Am I charged interest on the money I owe? Yes, interest will accrue if you don't pay the full amount you owe by the date on the payment coupon. Will I be charged a penalty if I can't pay the full amount? (updated Oct. 31, 2024) Yes, you'll be charged a late payment penalty. You can call us at the number listed on your notice if you’re unable to pay the full amount shown because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation. What if I need to make another correction to my account? You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return. What if I haven't been able to get answers after calling the IRS several times? Call our Taxpayer Advocate Service at 877-777-4778 or for TTY/TDD 800-829-4059. What if I think I'm a victim of identity theft? Call us at the number shown on your notice. See our Identity Theft Central resource page for more information. 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. Helpful information Notice 746, Information About Your Notice, Penalty and Interest PDF Form 9465, Installment Agreement Request PDF Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
