What this notice is about We were unable to apply your overpayment to your estimated tax as you requested. What you need to do Read your notice carefully - it will explain why we were unable to apply the amount you requested to the following year's taxes. It may also suggest additional steps for you to take. Correct your copy of your tax return for your records. Adjust this year's estimated tax payments to avoid any possible underpayment. You may want to Learn more about your payment options if you would like to make payment arrangements for any outstanding balance. Frequently asked questions How do I adjust my estimated tax payments? You can adjust your estimated tax payments by completing Form 1040-ES, Estimated Tax for Individuals PDF. For more information, see Publication 505, Tax Withholding and Estimated Tax. What is an "overpayment," and how is that different from a "refund?" An "overpayment" occurs when you pay more taxes during the year, either through withholding on wages or by making estimated payments, than what you owe. This can either be refunded to you or applied to your next year's taxes. How can I find out what happened on my tax return this year that would cause this change? (updated Nov. 12, 2024) Please contact us at the number listed on your notice for the specific information concerning your tax return. For additional information, see Online tools and resources. Will the IRS send me another notice to confirm the overpayment has been applied? No, this notice is your notification of the amount we're applying to your account. 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 Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts Form 9465, Installment Agreement Request PDF Notice 746, Information About Your Notice, Penalty and Interest 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.
