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 Review the notice and compare our changes to the information on your tax return. 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. 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 within 60 days from the date of your notice and see frequently asked questions below. You may want to Before filing your next return, you can verify the estimated tax payments applied to the year by viewing your tax account. 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. When can I expect to receive my refund? You'll receive it in 4 to 6 weeks if you owe no other taxes or debts we're required to collect. What can I do if I don't receive my refund in four to six weeks? Call us at the number on your notice. How can I find out what caused my tax return to change? Read your notice carefully. For additional clarification, call us at the number shown on your notice. What should I do if I find you misapplied a payment or haven't credited a payment that I made? Call us with your information at the number on your notice. Have a copy of your tax return and your documentation (such as canceled checks or amended return) ready when you call. We'll discuss the issue with you and give you further instructions. What should I do if I disagree with the changes you made? If you disagree, contact us at the toll-free number shown on the top right corner of your notice or respond by mail to the address on your notice. If you write to us, include a copy of the notice along with your correspondence or documentation. You must contact us within 60 days from the date of your notice to request the reversal. You don't need to provide an explanation or additional documents when you request the reversal, but we'll consider any information you provide us. If we don't receive information that supports your original return, we may forward your case for audit. Audit staff will contact you within 6 to 12 weeks to explain the process and your rights. We're not required to reverse the changes we made to the tax withholding or estimated tax payments you reported but will consider the information you provide us. If you don't contact us within the 60-day period, changes we made to reduce your refund will not be reversed and you'll lose your right to appeal our decision in the U.S. Tax Court. Instead, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years from the date you filed the tax return, or within 2 years from the date of your last payment for this tax, whichever is later. 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. 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 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.
