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CP16 notice: what it means and what to do
Got an IRS CP16 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 CP16 notice freeWhat the IRS says this notice is about
We corrected one or more mistakes on your tax return. Because you or your spouse owe other tax debts, we applied all or part of your refund to pay off those debts.
What you need to do
Read your notice carefully to see what was changed on your return and how those changes affected your refund.
If you agree with the changes we made , no response is required.
- If you’re due a refund, you should receive a refund check in 4-6 weeks. Check on the status of your refund .
- You may want to correct your tax return copy that you kept for your records, but don't send it to us.
If you disagree with our changes , contact us at the number shown on the notice by the date indicated.
- If some or all of your refund was applied to your spouse’s tax debts, you may be eligible for innocent or injured spouse relief .
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
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
If you still owe an outstanding balance for another tax year, we'll continue to apply refunds to the outstanding balance until its paid, even if you have a payment plan.
- To avoid paying additional interest and applicable penalties, pay your remaining balance in full.
- If you can't pay your tax debt in full, you can make arrangements to pay over time .
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Common questions
What if I disagree with the debt you applied my refund to? (updated Jan. 2, 2025)
Contact us at the number provided in the “Where to find more information” section of your notice to discuss your account.
How can I find out what caused my tax return to change? (updated Jan. 2, 2025)
Review the “What we changed on your return” section of your notice. For more information about the errors on your return, call us at the number shown in “Where to find more information”.
When must I respond if I disagree with the changes you made? (updated Nov. 3, 2025)
If you disagree, contact us by the date shown on your notice. Call us at the toll-free number shown in the “Where to find more information” section of your notice. The fastest way to resolve many return errors is by telephone. Some cases require additional information that you may provide verbally. If we need a missing or corrected form or document, you can fax your documents using either a fax machine or online fax service while on the telephone. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
We’ll reverse most changes we made if we increased the amount you owe or if your return requested a refund. You don’t need to provide an explanation or additional documents when you request the reversal, but doing so may help us resolve your case more quickly. If we don’t receive information that supports your original return, we may forward your case for audit, in which case the audit staff will contact you within 6 weeks to explain the process and your rights.
If you don’t contact us by the date shown on your notice, you will lose formal rights to have the change(s) reversed, as well as your right to appeal our decision to the U.S. Tax Court. However, if you contact us and send supporting documentation after that date, we will still consider that information and we may reverse the change(s) to your return if we agree with you.
My refund was applied to my spouse's debt. How can I find out if I am an injured spouse? (updated Jan. 2, 2025)
Learn more about innocent and injured spouse relief .
What should I do if I need to make another correction to my tax return? (added Jan. 2, 2025)
You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return to make a correction.
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