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CP11 notice: what it means and what to do
Got an IRS CP11 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 CP11 notice freeWhat the IRS says this notice is about
We corrected one or more mistakes on your tax return. As a result, the amount you owe has changed.
What you need to do
Read your notice carefully to see what was changed on your return and how those changes affected the amount you owe.
If you agree with the changes we made
- Pay the amount owed by the date shown on your notice to avoid additional penalties and interest.
- Make arrangements to pay over time if you can't pay the full amount right now.
- Correct the copy of your tax return that you kept for your records, but do not send it to us.
If you disagree with the changes we made
Contact us at the number shown on the notice by the date indicated.
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
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
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
Common questions
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 the “Where to find more information”.
- If you disagree, contact us by the date shown on your notice. Call us at the toll-free number shown in the “Where to find more information” section of your notice. The fastest way to resolve many return errors is by telephone. Some cases require additional information that you may provide verbally. If we need a missing or corrected form or document, you can fax your documents using either a fax machine or online fax service while on the telephone. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
We’ll reverse most changes we made if we increased the amount you owe or if your return requested a refund. You don’t need to provide an explanation or additional documents when you request the reversal, but doing so may help us resolve your case more quickly. If we don’t receive information that supports your original return, we may forward your case for audit, in which case the audit staff will contact you within 6 weeks to explain the process and your rights.
If you don’t contact us by the date shown on your notice, you will lose formal rights to have the change(s) reversed, as well as your right to appeal our decision to the U.S. Tax Court. However, if you contact us and send supporting documentation after that date, we will still consider that information and we may reverse the change(s) to your return if we agree with you.
To avoid interest charges, full pay the amount owed by the due date shown on your notice. If you don't pay in full by that date, interest will accrue on the unpaid balance from the date the return was due.
Yes, you will receive a late payment penalty. You can contact us at the number shown on your notice if you can't pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your notice and depending on your situation, we may be able to remove the penalty. See our Penalty relief page for what information to have available.
You'll need to file a Form 1040-X, Amended U.S. Individual Income Tax Return PDF to make a correction.
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