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CP24 notice: what it means and what to do
Got an IRS CP24 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 CP24 notice freeThis page covers: CP24 notice, CP24E notice, CP24G notice, CP24U notice.
What the IRS says this notice is about
We corrected your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You may have a credit because of these changes. The notice may also cover other changes we made while processing your return.
What you need to do
Read your notice carefully to see what was changed on your return and how those changes affected your refund. Compare the payments on the notice to your records:
- Verify we listed all your estimated tax payments.
- Check the payments we applied (if any) from the prior year.
If you agree with the changes we made , no response is required.
- You should receive your remaining refund within 4-6 weeks, as long as you don't owe any other taxes or debts we're required to collect. Check on the status of your refund .
- Correct the copy of your tax return that you kept for your records, but don’t send it to us.
If you disagree with the changes we made , contact us at the number shown on the notice by the date indicated.
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.
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Common questions
I do not pay estimated taxes. Why did I get this notice? (updated Dec. 20, 2024)
Common causes are an incorrect entry on the estimated tax line of the tax return, or an incorrect payment applied to your account. If this happened, call us at the number in the "Where to find more information" section of your notice.
How can I find out what caused my tax return to change? (added Dec. 20, 2024)
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."
What should I do if there is a payment listed on the notice that I didn't make? (updated Dec. 20, 2024)
Call us at the number in the "Where to find more information" section of your notice. Have a copy of your tax return and documentation (such as cancelled checks or amended return) ready when you call. You'll need to return any refund you receive by mistake. See Topic no. 161, Returning an erroneous refund - Paper check or direct deposit .
What should I do if I find you misapplied a payment or haven't credited a payment that I made? (updated Dec. 20, 2024)
Call us at the number in the "Where to find more information" section of your notice. Have a copy of your tax return and documentation (such as canceled checks or amended return) ready when you call. We'll discuss the issue with you and give you further instructions.
How do I adjust my estimated tax payments?
Complete a Form 1040-ES, Estimated Tax for Individuals PDF . See Publication 505, Tax Withholding and Estimated Tax PDF for more information.
What is an estimated tax penalty?
We may assess an estimated tax penalty if you didn't pay enough tax throughout the year, either through withholding or by making estimated tax payments. See our Estimated taxes page, or Topic no. 306, Penalty for underpayment of estimated tax .
What should I do if I need to make another correction to my tax return? (added Dec. 20, 2024)
You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return PDF to make a correction.
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