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CP115 notice: what it means and what to do
Got an IRS CP115 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 CP115 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 an overpayment on your account.
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.
- You should receive a refund of the amount you overpaid soon, if you haven’t already, and you owe no additional amounts we are 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.
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, you don’t need to do anything; however, you should update your records.
Will I receive a refund of the amount overpaid?
Yes, as long as you owe no other outstanding liabilities we are required to collect and the amount of your refund is $1 or more.
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