What this notice is about We corrected 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. As a result, you are now either due a refund or the original refund amount has changed. What you need to do Read your notice carefully to see what was changed on your return and how those changes affected your refund. 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, no response is required. You should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect. Check on the status of your refund. You may want to 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 by the date shown on your notice to have the changes reversed. By telephone: Call us at the toll-free number shown in the “What to do if you disagree with our changes” section of 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: Send your response to the address shown in the “What to do if you disagree with our changes” section of your notice. Please include a copy of the notice along with your correspondence or documentation and allow 90 days or more for a resolution. You may want to Visit Online Account to: Access tax records View your balance Make and view payments View or create payment plans Manage your profile preferences View tax professional authorizations Learn more about accessibility options View tax transcripts Frequently asked questions Is an overpayment credit different from a refund? You get an overpayment credit when your tax payments exceed what you owe. You'll automatically receive a refund of the credit. However, you can ask us to apply the credit as an advance payment towards next year's taxes instead of sending it to you as a refund. What can I do if I don't receive my refund in four to six weeks? (updated Jan. 3, 2025) Check on the status of your refund online. If you’re unable to see where it is, call us at the number shown in the “Where to find more information” section of your notice. How can I find out what caused my tax return to change? (updated Jan. 3, 2025) Review the “What we changed on your return” section of your notice. For more information about the errors on your return, call us at the number shown in “Where to find more information.” What should I do if I find you misapplied a payment or haven't credited a payment that I made? (updated Jan. 3, 2025) Call us at the number in the “Where to find more information” section of 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 should I do if I need to make another correction to my tax return? You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return. 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. You can receive your refund quickly with a direct deposit to your bank account by completing the banking information in the refund section of your tax return. Before filing your return, you can verify the estimated tax payments were applied to the year by viewing your online account. Helpful information Publication 3498-A, The Examination Process (Examinations by Mail) PDF Publication 3598, What You Should Know About the Audit Reconsideration Process PDF Tax topic 306, Penalty for underpayment of estimated tax Notice 746, Information About Your Notice, Penalty and Interest 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.
