What this notice is about We corrected one or more mistakes on your tax return. These changes affected the estimated tax payment you wanted applied to your taxes for next year. What you need to do Read your notice carefully to see what was changed on your return and how those changes affected your estimated tax payment for next year. If you agree with the changes we made, you don’t need to respond to your notice. Correct the copy of your tax return for your records, but do not send it to us. If you’re due a refund, you should receive it within 4 – 6 weeks as long as you don’t owe any other tax or debts we’re required to collect. Check on the status of your refund. If you disagree with our changes, contact us at the number shown in “What to do if you disagree with our changes” by the date shown on your notice to have the changes reversed. Read more about the process for reversing our changes and your appeal rights. You may want to Visit Online Account to: Access tax records View your balance Make and view payments View or create payment plans Manage your profile preferences View tax professional authorizations Learn more about accessibility options View tax transcripts Frequently asked questions How do I adjust my estimated tax payments? You can adjust your estimated tax payments with a Form 1040-ES, Estimated Tax for Individuals PDF. For more information, see Publication 505, Tax Withholding and Estimated Tax PDF. How can I find out what caused my tax return to change? (updated Dec. 20, 2024) Review the “What we changed on your return” section of your notice. For more information about the errors on your return, call us at the number shown in the “Where to find more information” section of your notice. What should I do if I disagree with the changes you made? (updated Dec. 20, 2024) If you disagree, contact us by the date shown on your notice. You can call us or mail your response indicating disagreement. Call us at the toll-free number shown in the “What to do if you disagree with our changes” section of your notice. The fastest way to resolve many return errors is by telephone. Some cases require additional information that you may provide verbally. If we need a missing or corrected form or document, you can fax your documents using either a fax machine or online fax service while on the telephone. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If you choose to write to us, use the address shown in the “What to do if you disagree with our changes” section of your notice. Include a copy of the notice along with your correspondence or documentation and allow 30-60 or more days for a resolution. We’ll reverse most changes we made if we reduced the refund you requested on your return. You don’t need to provide an explanation or additional documents when you request the reversal, but doing so may help us resolve your case more quickly. If we don’t receive information that supports your original return, we may forward your case for audit, in which case the audit staff will contact you within 6 weeks to explain the process and your rights. If you don’t contact us by the date shown on your notice, you will lose formal rights to have the change(s) reversed, as well as your right to appeal our decision to the U.S. Tax Court. However, if you contact us and send supporting documentation after that date, we will still consider that information and we may reverse the change(s) to your return if we agree with you. What should I do if I need to make another correction to my tax return? (added Dec. 20, 2024) You'll need to file a Form 1040-X, Amended U.S. Individual Income Tax Return, to make a correction. 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 Publication 3498-A, The Examination Process (Audits by Mail) PDF Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Schedule 8812 (Form 1040), Additional Child Tax Credit 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.
