Understanding your CP12E or CP12F Notice

What this notice is about

We corrected a miscalculation on your return.

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, you don't need to do anything. 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.
• If you don't agree, call us at the toll-free number listed on the top right corner of your notice, or contact us by mail. Include any correspondence or documentation.

Frequently asked questions

Why did I receive this notice?

We issue CP12E or CP12F when we correct one or more mistakes on your tax return, and

• The overpayment is different from the one you expected, or
• You have an overpayment when you thought you owed money or had an even balance.

How can I find out what caused my tax return to change?

Call us at the toll-free number listed on the top right corner of your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?

Call us at the toll-free number listed on the top right corner of your notice.

If you write to us within 60 days of the date of this notice, we may be able to reverse the change we made to your account. However, if you're unable to provide us with additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case to examination for audit. This step gives you formal appeal rights, including the right to appeal our decision in court. After we forward your case, the audit staff will contact you within 5-6 weeks to fully explain the audit process and your rights. If you don't contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

Helpful information

• Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts PDF
• Notice 746, Information About Your Notice, Penalty and Interest PDF

• Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don't Agree PDF

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.