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CP117 notice: what it means and what to do
Got an IRS CP117 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 CP117 notice freeWhat the IRS says this notice is about
We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons , because we found a miscalculation. As a result of these changes, you have an overpayment on your account.
What you need to do
- Read your notice carefully - it will explain why you owe.
- Compare the figures on the notice with your tax return.
- Contact us within 10 days of the date of the notice if you disagree with the changes we made. Please have your account information available when you call.
- Correct the copy of your tax return that you kept for your records if you agree with our changes. Keep this notice for your records.
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 a copy of Instructions for Form 1042 PDF .
Common questions
When will I receive my refund?
You should receive a refund check within 4-6 weeks as long as you don’t owe other tax or debts we’re required to collect.
Will I be paid interest on the amount refunded?
Your refund amount may include interest. Keep in mind that any interest you receive on tax refunds is taxable income in the year you receive it.
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