What this notice is about We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, you owe an additional amount. What you need to do Read the notice carefully. It will explain the changes we made. Compare the figures on the notice to the information on your tax return. Pay the amount you owe by the due date on the notice’s payment coupon. If you can’t pay the full amount, call the number listed on the notice to make a payment arrangement. If you agree with the changes we made, correct the copy of your tax return that you kept for your records. If you don’t agree with the changes, contact us within 10 days from the date of your notice by calling the toll-free number listed on your notice or by mailing the completed contact stub with any correspondence or documentation. Frequently asked questions How can I find out what caused my tax return to change? Call us at the toll-free number listed on your notice for specific information about your tax return. What happens if I can’t pay the full amount I owe? You can arrange a payment plan with us if you can’t pay the full amount. Go to the Payments page to find out more about your payment options. Will you charge interest on the money I owe? Not if you pay the full amount by the due date on the payment coupon. However, interest will accrue on the unpaid balance after that date. Will I receive a penalty if I can’t pay the full amount? Yes, we will charge you a late payment penalty. Your notice explains how we calculate that penalty and under what circumstances we can remove the penalty. Where can I get forms and instructions? Visit Forms, instructions, & publications or call 800-TAX-FORM (800-829-3676). Tips for next year Refer to the instructions for your tax return for required documentation and how to complete your return. Attach all required forms and schedules to your tax return when filing. Consider filing your taxes electronically. Filing online can help you avoid mistakes and save you time. Helpful information Publication 505, Tax Withholding and Estimated Tax Publication 542, Corporations Publication 559, Survivors, Executors, and Administrators Publication 598, Tax on Unrelated Business Income of Exempt Organizations Publication 594, The IRS Collection Process PDF 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.
