What this notice is about This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe. What you need to do Read your notice carefully. It will explain why we couldn't apply the amount you requested to next year's taxes. It also will suggest additional steps for you to take, depending on your situation. If you requested the overpayment in question to be applied to another tax period, you will need to make an additional payment for that tax period. You may want to Retain the notice for your records. Review your records for the overpaid tax period and the tax period(s) to which it was applied. Frequently asked questions How can I find out what caused my overpayment to be reapplied? Please contact us at the number listed on your notice for specific information concerning your tax return. What should I do if I disagree with the changes you made? If you disagree, contact us at the toll-free number listed on the top right corner of your notice. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Нужна помощь? Вы можете уполномочить кого-либо (Английский) связываться с Налоговым управлением США (IRS) от вашего имени. Узнайте, имеете ли вы право на Консультации по вопросам налогообложения для малоимущих (Английский). Если вы не можете найти нужную информацию в Интернете, позвоните по номеру IRS, указанному в верхней части вашего уведомления или письма. Если вы не получили письмо или уведомление, воспользуйтесь помощью по телефону. Если вы не можете решить проблему штрафа самостоятельно, обратитесь в Службу консультативной поддержки для налогоплательщиков, независимую организацию в составе IRS.