Understanding your CP21I notice

What this notice is about

We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes.


What you need to do

Review your notice carefully. It explains the changes made to your return.

If you agree with our changes:

  • And have a remaining balance due, pay the amount due by the date printed on your notice to avoid accruing additional interest and penalties. Pay online to ensure timely receipt of your payment.
    • Make payment arrangements if you can't pay the full amount you owe.
  • And we owe you a refund and you haven’t already received it via direct deposit or mail, you can expect to receive it within 2-4 weeks of the date printed on your notice.
    • If you don’t receive your refund within 2-4 weeks, call us at the number printed on your notice.
    • Your refund amount may include interest. Any interest you receive on tax refunds is considered taxable income during the year you receive it.
  • 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

The notice says, “We made changes to your 20XX return….” How can I find out what was changed and why? (added Nov. 4, 2024)

Call us at the toll-free number listed on your notice.

What should I do if I disagree with the changes you made? (updated Nov. 4, 2024)

If you disagree, contact us at the toll-free number listed on your notice.

What happens if I can't pay the full amount I owe? (updated Nov. 4, 2024)

You can request a payment plan with us.  For more information about payment options, review Topic no. 202, Tax payment options.

Am I charged interest on the money I owe?

If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?

Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you're unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan? (updated Nov. 4, 2024)

Yes. Call the toll-free number listed on your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?

You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return PDF.

What if I have tried to get answers and after contacting IRS several times have not been successful?

Call Taxpayer Advocate at 877-777-4778​ or for TTY/TDD 800-829-4059​.


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.

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