What this notice is about We were unable to apply your overpayment to your estimated tax as you requested. What you need to do Read your notice carefully - it will explain why we were unable to apply the amount you requested to the following year's taxes. It may also suggest additional steps for you to take. Correct your copy of your tax return for your records. Adjust this year's estimated tax payments to avoid any possible underpayment. You may want to Learn more about your payment options if you would like to make payment arrangements for any outstanding balance. Frequently asked questions How do I adjust my estimated tax payments? You can adjust your estimated tax payments by completing Form 1040-ES, Estimated Tax for Individuals PDF. For more information, see Publication 505, Tax Withholding and Estimated Tax. What is an "overpayment," and how is that different from a "refund?" An "overpayment" occurs when you pay more taxes during the year, either through withholding on wages or by making estimated payments, than what you owe. This can either be refunded to you or applied to your next year's taxes. How can I find out what happened on my tax return this year that would cause this change? (updated Nov. 12, 2024) Please contact us at the number listed on your notice for the specific information concerning your tax return. For additional information, see Online tools and resources. Will the IRS send me another notice to confirm the overpayment has been applied? No, this notice is your notification of the amount we're applying to your account. 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 Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts Form 9465, Installment Agreement Request PDF Notice 746, Information About Your Notice, Penalty and Interest PDF 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.
