What this notice is about We made changes to your railroad retirement tax return because we believe there was a miscalculation. You now have an overpayment on your account. What you need to do Read the notice carefully. It explains the changes to your tax account. Compare the figures on the notice with your railroad retirement tax return. If you disagree with our changes, contact us within 10 days of the date of your notice. If you agree with our changes, correct the copy of your railroad retirement tax return that you kept for your records. You should receive a refund of any overpayment shortly, as long as you don’t owe additional amounts we're required to collect. Frequently asked questions How can I find out what caused my tax return to change? Call us at the number listed on the top right corner of your notice for specific information about your tax return. What should I do if I disagree with the changes you made? Call us at the toll-free number listed on the top right corner of your notice or write to us within 10 days of the date of the notice. We may be able to reverse the changes. Tips for next year Review your return for accuracy before mailing it to us. Helpful information About Form CT-1, Employer’s Annual Railroad Retirement Tax Return Publication 15 (Circular E), Employer's Tax Guide PDF 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.