What this notice is about
We sent you this notice because we made the changes to your tax return. You owe because of the changes.
View this notice and manage your communication preference online
Sign in to your Online Account to:
- View and download this notice
- Go paperless for certain notices
- Get email notifications for new notices
What you need to do
If you agree with the changes we made, pay the amount you owe by the date printed on your notice. Pay online now to ensure timely receipt of your payment.
- If you’re unable to pay the full amount you owe, explore alternative payment options like a payment plan, temporary collection delay, or an offer in compromise.
- Be sure to correct your copy of your tax return for your records.
If you disagree with the changes we made, contact us at the number provided on your notice.
Frequently asked questions
Call us at the toll-free number listed on your notice.
Mention that you received a CP21A notice with a balance due and you need to review your account. Be sure to have a copy of your notice and your tax return before you call.
Call us at the toll-free number listed on your notice.
You can arrange to make a payment plan with us.
Yes, interest will accrue if you don't pay the full amount you owe by the date on the payment coupon.
Yes, you'll be charged a late payment penalty. You can call us at the number listed on your notice if you’re unable to pay the full amount shown because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation.
You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return.
Call our Taxpayer Advocate Service at 877-777-4778 or for TTY/TDD 800-829-4059.
Call us at the number shown on your notice. See our Identity Theft Central resource page for more information.
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.
Helpful information
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.