What this notice is about We made a changes to your return because we believe there's a miscalculation. 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. It will explain why we couldn't apply the amount you requested to next year's taxes. It also will suggest additional steps for you to take, depending on your situation. Correct the copy of your tax return that you kept for your records. Adjust this year's estimated tax payments to avoid a possible underpayment of next year's taxes. 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? Please contact us at the number listed on your notice for specific information about your tax return. What should I do if I disagree with the changes you made? If you disagree, contact us at the toll-free number shown on the top right corner of your notice, or respond by mail to the address on your notice. If you write to us, include a copy of the notice along with your correspondence or documentation. We’ll reverse most changes we made if we reduced the refund you requested on your return. However, you must contact us within 60 days from the date of your notice to request the reversal. You don’t need to provide an explanation or additional documents when you request the reversal, but we’ll consider any information you provide us. However, 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. We’re not required to reverse changes we made to the tax withholding or estimated tax payments you reported but will consider the information you provide us. If you don’t contact us within the 60-day period, changes we made to reduce your refund will not be reversed and you’ll lose your right to appeal our decision in the U.S. Tax Court. Instead, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years of the date you filed the tax return, or within 2 years of the date of your last payment for this tax, whichever is later. Helpful Information Schedule 8812 (Form 1040), Additional Child Tax Credit PDF Publication 3498-A, The Examination Process (Audits by Mail) PDF 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. If you have any dependent children, remember to claim the Additional Child Tax Credit the next time you file your income tax return. Complete and attach a Schedule 8812 (Form 1040), Additional Child Tax Credit PDF, to your return to claim this credit. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
