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CP145 notice: what it means and what to do
Got an IRS CP145 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 CP145 notice freeWhat the IRS says this notice is about
We couldn’t credit the full amount you requested to the tax period shown on your notice.
What you need to do
You don't need to do anything. You should receive another notice within 45 days of the CP145 notice date with more information.
Your deadline
The IRS page for this notice mentions 45 days. Always use the date printed on your own notice.
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.
You may want to
- Access your Business tax account to find out how much you owe or verify your payment history.
- Compare our changes to the information on your tax return.
- Correct the copy of your tax return that you keep for your records.
- Claim the proper amount of credit on your next tax return.
- Adjust your estimated tax payments or your federal tax deposits.
Common questions
What should I do if I disagree with the changes you made? (updated Aug. 27, 2025)
If you disagree, call the toll-free number on your notice within 60 days.
What do I say when I call the IRS?
Mention that you received a CP145 notice and you need to review your account. Be sure to have a copy of your notice and your tax return before you call.
What should I do if I find you misapplied a payment or haven't credited a payment that I made? (updated Aug. 27, 2025)
Call the toll-free number on your notice. Please have your information and documentation (such as canceled checks, amended return) ready when you call.
What if I need to make another correction to my account?
You'll need to file an amended return.
What if I have tried to get answers and after contacting IRS several times have not been successful? (updated Aug. 27, 2025)
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that can help protect your taxpayer rights. Call Taxpayer Advocate at 877-777-4778 or for TTY/TDD 800-829-4059 .
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