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. You may have a credit because of these changes. The notice may also cover other changes we made while processing your return. What you need to do Read your notice carefully to see what was changed on your return and how those changes affected your refund. Compare the payments on the notice to your records: Verify we listed all your estimated tax payments. Check the payments we applied (if any) from the prior year. If you agree with the changes we made, no response is required. You should receive your remaining refund within 4-6 weeks, as long as you don't owe any other taxes or debts we're required to collect. Check on the status of your refund. Correct the copy of your tax return that you kept for your records, but don’t send it to us. If you disagree with the changes we made, contact us by the date shown on your notice to have the changes reversed. By telephone: Call us at the toll-free number shown in the "What to do if you disagree with our changes" section of your notice. Some cases require additional information that you may provide verbally. Either way we may be able to correct your account immediately. By mail: Send your response to the address shown in the "What to do if you disagree with our changes" section of your notice. Please include a copy of the notice along with your correspondence or documentation and allow 90 days or more for a resolution. You may want to Visit Online Account to: Access tax records View your balance Make and view payments View or create payment plans Manage your profile preferences View tax professional authorizations Learn more about accessibility options View tax transcripts Frequently asked questions I do not pay estimated taxes. Why did I get this notice? (updated Dec. 20, 2024) Common causes are an incorrect entry on the estimated tax line of the tax return, or an incorrect payment applied to your account. If this happened, call us at the number in the "Where to find more information" section of your notice. How can I find out what caused my tax return to change? (added Dec. 20, 2024) Review the "What we changed on your return" section of your notice. For more information about the errors on your return, call us at the number shown in "Where to find more information." What should I do if there is a payment listed on the notice that I didn't make? (updated Dec. 20, 2024) Call us at the number in the "Where to find more information" section of your notice. Have a copy of your tax return and documentation (such as cancelled checks or amended return) ready when you call. You'll need to return any refund you receive by mistake. See Tax Topic 161, Returning an Erroneous Refund – Paper Check or Direct Deposit. What should I do if I find you misapplied a payment or haven't credited a payment that I made? (updated Dec. 20, 2024) Call us at the number in the "Where to find more information" section of your notice. Have a copy of your tax return and documentation (such as canceled checks or amended return) ready when you call. We'll discuss the issue with you and give you further instructions. 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 is an estimated tax penalty? We may assess an estimated tax penalty if you didn't pay enough tax throughout the year, either through withholding or by making estimated tax payments. See our Estimated taxes page, or Tax Topic 306, Penalty for Underpayment of Estimated Tax. What should I do if I need to make another correction to my tax return? (added Dec. 20, 2024) You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return PDF to make a correction. 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. To avoid the same issue next year, correct the copy of this year's tax return that you kept for your records. If you use a tax preparer, also have them correct their copy. Before filing your return, you can verify the estimated tax payments were applied to the year by viewing your online account. Helpful information Notice 746, Information About Your Notice, Penalty and Interest PDF Publication 3498-A, The Examination Process (Audits by Mail) PDF Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree 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.
