What this notice is about We changed your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You may have a credit because of these changes. The notice may also cover other changes we made while processing your return. What you need to do Read your notice carefully. It will explain the changes we made to your return. Compare the payments on the notice to your records: Verify we listed all your estimated tax payments. Check the payments we applied (if any) from the prior year. If you agree with the changes we made, Correct the copy of your tax return that you kept for your records. Don't send your copy to us. You should receive your remaining refund, as long as you don't owe any other taxes or debts we're required to collect. You can check on the status of your refund online by using IRS.gov/refunds and selecting the "Where's My Refund?" button. If you don't agree, contact us within 60 days from the date of your notice and see "Frequently asked questions" below. By telephone: Call us at the toll-free number shown on your notice. Some cases require additional information that you may provide verbally. 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 90 days or more for a resolution. Frequently asked questions I do not pay estimated taxes. Why did I get this notice? Common causes are an incorrect entry on the estimated tax line of the tax return, or an incorrect payment applied to your account. If this happened, call us at the number on your notice. What should I do if there is a payment listed on the notice that I didn't make? Call us at the number on your notice. You'll need to return any refund you receive by mistake. See Tax Topic 161, Returning an Erroneous Refund – Paper Check or Direct Deposit. What should I do if I find you misapplied a payment or haven't credited a payment that I made? Call us at the number on your notice. Have a copy of your tax return and documentation (such as canceled checks or amended return) ready when you call. We'll discuss the issue with you and give you further instructions. How do I adjust my estimated tax payments? Complete a Form 1040-ES, Estimated Tax for Individuals PDF. See Publication 505, Tax Withholding and Estimated Tax PDF for more information. What is an estimated tax penalty? We may assess an estimated tax penalty if you didn't pay enough tax throughout the year, either through withholding or by making estimated tax payments. See our Estimated taxes page, or Tax Topic 306, Penalty for Underpayment of Estimated Tax. 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 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. Before filing your return, you can verify the estimated tax payments applied to the year by viewing your tax account. Reference tools Publication 1, Your Rights as a Taxpayer 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.
