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CP108 notice: what it means and what to do
Got an IRS CP108 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 CP108 notice freeWhat the IRS says this notice is about
We received a payment from you, but we couldn’t determine the correct form or tax year to apply it to.
What you need to do
- If we applied the payment correctly , there is nothing you need to do. You don’t need to contact us.
- If we applied the payment incorrectly , let us know where we should apply the payment. Call us at the phone number on your notice or fill out Form 15108 PDF , Correction to Your Federal Tax Deposit (FTD) and send it to the address on the notice.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
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
What if I still have a balance due? (added Nov. 21, 2025)
Learn more about paying your taxes electronically . If you don't have access to the internet, call the Electronic Federal Tax Payment System (EFTPS) Customer Service at 800-555-4477 (or 303-967-5916 , if you’re calling from outside the country).
What if I need to make another correction to my account?
You'll need to file an amended tax return.
What if I’ve tried to get answers and after contacting IRS several times have not been successful?
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that can help protect your taxpayer rights. TAS can offer you help if your tax problem is causing a hardship, or you've tried but haven't been able to resolve your problem with the IRS. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. For more information, visit the TAS website or call 877-777-4778 (TTY/TDD 800-829-4059 ).
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