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CP114 notice: what it means and what to do
Got an IRS CP114 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 CP114 notice freeWhat the IRS says this notice is about
We made changes to your excise tax return because we believe there was a miscalculation. You now have an overpayment on your account.
What you need to do
- Read your notice carefully. It explains the changes to your tax account.
- Compare the figures on the notice with your excise tax return.
- If you disagree with our changes, contact us within 10 days of the date of your notice.
- If you agree with our changes, correct the copy of your excise tax return that you kept for your records.
- You should receive a refund of any overpayment shortly, if you haven’t already, and if you don't owe additional amounts we're required to collect.
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 telephone 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.
Get my response letter for CP114 noticeRelated notices
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