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CP104 notice: what it means and what to do
Got an IRS CP104 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP104 notice freeWhat the IRS says this notice is about
We made changes to your excise tax return because we found a miscalculation. You now have a balance due.
What you need to do
- Read your notice carefully. It will explain why you owe.
- Compare the figures on the notice with your excise tax return.
- Contact us within 10 days of the date of your notice if you disagree with the changes we made.
- If you agree with our changes, correct the copy of your excise tax return that you kept for your records. Pay the amount you owe by the due date on the notice.
- If you can’t pay the full amount you owe, contact us to make payment arrangements. You can apply online for a payment plan (including installment agreements).
Your deadline
The IRS page for this notice mentions 10 days. Always use the date printed on your own notice.
What to check before you answer
You have 60 days to disagree
If you disagree with the change and ask in writing within 60 days of the notice date, the law requires the IRS to reverse it. If the IRS still disagrees, it must then use the regular process, which keeps your appeal rights.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
How can I find out what caused my tax return to change?
Call us at the toll-free number listed on your notice for specific information about your tax return.
What should I do if I disagree with the changes you made?
Call us at the telephone number listed on your notice or write to us within 10 days of the date of the notice. We may be able to reverse the changes.
What happens if I can't pay the full amount I owe?
You can request a payment plan with us. Call us at the toll-free number on your notice to talk about payment options .
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the due date on the notice. However, interest accrues on the unpaid balance after that date.
Will I receive a penalty if I can't pay the full amount?
Yes, you will receive a late payment penalty. You can call us at the toll-free number on your notice if you can't pay the full amount due because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation.
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