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CP147 notice: what it means and what to do
Got an IRS CP147 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 CP147 notice freeWhat the IRS says this notice is about
We previously notified you that we couldn't apply the full amount you requested to your estimated taxes. This notice advises you that we applied an additional part of that amount to your estimated tax.
What you need to do
- Read your notice carefully. It will show the amount we applied to the following year's taxes. It will also list the payments we've credited to your account for that tax period.
- You don't need to do anything if you agree with this notice.
- If you disagree with the notice, call the toll-free number on your notice within 60 days of the notice date.
Your deadline
The IRS page for this notice mentions 60 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 kept for your records.
- Compare the payments listed on the notice with your records.
- Amend your declaration of estimated tax payments.
- If necessary, adjust your estimated tax payments, or your federal tax deposits, to avoid any possible underpayment.
- Be sure to claim the proper amount of credit on your next tax return.
Common questions
What do I say when I call the IRS? (updated Aug. 27, 2025)
Mention that you received a CP 147 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, etc.) ready when you call.
What if I need to make another correction to my account? (updated Aug. 27, 2025)
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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