Understanding your CP25 notice

What this notice is about

We corrected to 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're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.


What you need to do

Read your notice carefully to see what was changed on your return and how those changes affected your balance. 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.

Correct the copy of your tax return that you kept for your records, but do not send it to us.

If you disagree 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

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".

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 cancelled checks or amended return) ready when you call. We'll discuss the issue with you and give you further instructions.


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 were applied to the year by viewing your online account.

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