What this notice is about We made changes to your return because we believe there's a miscalculation. You owe money on your taxes as a result of these changes. View this notice and manage your communication preference online Sign in to your Online Account to: View your balance Make and view payments View or create payment plans Manage communication preferences Access tax records View tax pro authorizations What you need to do Read your notice carefully. It will explain the changes we made and why you owe money on your taxes. If you agree with the changes we made. Pay the amount owed by the date on the notice. Visit Payments webpage for electronic payment options. Correct the copy of your tax return that you kept for your records, but do not send it to us. If you don't agree with the changes we made, contact us within 60 days from the date of your notice, and see frequently asked questions below. By telephone: Call us at the telephone number shown on 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. Either way, we may be able to correct your account immediately. By mail: Please include a copy of the notice along with your correspondence or documentation and allow 30-60 or more days for a resolution. 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? Read your notice carefully. For additional clarification, call us at the number shown 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 show on 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 increased the amount you owe or if your return requested a refund. However, you must contact us within 60 days from the date of your notice to request the reversal. You don’t need to prove 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, the changes won’t be reversed and you’ll lose your right to appeal our decision before payment of the tax. Following the payment of the tax, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years from the date you filed the tax return, or within 2 years from the date of your last payment for this tax, whichever is later. Will I be charged interest on the money I owe? To avoid interest charges, full pay the amount owed by the due date stated on the notice. If you don't pay in full by that date, interest will accrue on the unpaid balance from the date the return was due. Will I receive a penalty if I can't pay the full amount? Yes, you will receive a late payment penalty. You can contact us at the number shown on your notice if you can't pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your notice and depending on your situation, we may be able to remove the penalty. See our Penalty relief page for what information to have available. Helpful information Publication 505, Withholding and Estimated Tax PDF Publication 594, The IRS Collection Process PDF Publication 3498-A, The Examination Process PDF Form 9465, Installment Agreement Request PDF Notice 746, Information about Your Notice, Penalty and Interest 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. To help avoid the same issue next year, correct the copy of this year's tax return that you kept for your records. If you use a tax preparer, also have them correct their copy. 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.
