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 Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Tema 651, Avisos: qué debe hacer Tema 653, Avisos y fracturas de IRS, multas y cargos por intereses Lista completa de formularios e instrucciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.
