What this notice is about We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. What you need to do Review your notice carefully. It explains the changes made to your return. If you agree with our changes: If you have a remaining balance due, pay the amount due by the date printed on your notice to avoid accruing additional interest and penalties. Pay online to ensure timely receipt of your payment. Make payment arrangements if you can't pay the full amount you owe. If we owe you a refund and you haven’t already received it via direct deposit or mail, you can expect to receive it within 2-3 weeks of the date printed on your notice. If you don’t receive your refund within 2-3 weeks, call us at the number printed on your notice. Your refund amount may include interest. Any interest you receive on tax refunds is considered taxable income during the year you receive it. 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? (added Nov. 19, 2024) Call us at the toll-free number listed on your notice. What should I do if I disagree with the changes you made? If you disagree, contact us at the toll-free number listed on your notice. What happens if I can't pay the full amount I owe? (updated Nov. 19, 2024) You can request a payment plan with us. For more information about payment options, review Tax topic no. 202 - Tax payment options. Am I charged interest on the money I owe? If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date. Will I receive a penalty if I can't pay the full amount? Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty. Can I set up a payment plan? (updated Nov. 19, 2024) Yes. Call the toll-free number listed on your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement. There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card. 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 have tried to get answers and after contacting IRS several times have not been successful? Call the Taxpayer Advocate Service at 877-777-4778 or for TTY/TDD 800-829-4059. 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. 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.