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CP105 notice: what it means and what to do
Got an IRS CP105 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 CP105 notice freeWhat the IRS says this notice is about
We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due.
What you need to do
- Read the notice carefully.
- Compare the figures on the notice with your tax return.
- Contact us within 10 days of the date of your notice if you disagree with the changes we made.
- Correct the copy of your tax return you kept for your records if you agree with our changes.
- Pay the amount you owe by the payment due date on the notice.
- Contact us to make payment arrangements if you can’t pay the amount you owe. Learn about payment options .
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.
You may want to
Download copies of the following materials (if they weren’t included with your notice):
- Instructions for Form 2290 PDF , for a Form 2290, Heavy Highway Vehicle Use Tax Return, filing.
- Instructions for Form 706 PDF , for a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, filing.
- Instructions for Form 709 PDF , for a Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, filing.
- Form 730, Monthly Tax Return for Wagers PDF , for general instructions on your Form 730 filing.
- Form 11-C, Occupational Tax and Registration Return for Wagering PDF , for general instructions on your Form 11-C filing.
Common questions
How can I find out what caused my tax return to change?
Call us at the toll-free number on your notice for specific information about your tax return.
What should I do if I disagree with the changes you made?
If you disagree, call us at the toll-free number on your notice or write to us at the address on the contact stub within 10 days of the date of the notice. We can reverse the change to your account if your response provides additional information that justifies a reversal. If you agree with the change, pay the balance due or make payment arrangements by the payment due date on the notice.
What happens if I can't pay the full amount I owe?
You can request a payment plan if you can’t pay the full amount you owe. Learn more about payment options .
Am I charged interest on the money I owe?
We don’t charge interest if you pay the full amount you owe by the payment 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 contact us at the toll-free number on your notice if you can’t pay the full amount due because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.
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