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CP25 notice: what it means and what to do
Got an IRS CP25 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 CP25 notice freeWhat the IRS says this notice is about
We corrected to 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're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
What you need to do
Read your notice carefully to see what was changed on your return and how those changes affected your balance. 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.
Correct the copy of your tax return that you kept for your records, but do not 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.
You may want to
Visit Online Account to:
- Access tax records
- View your balance
- Make and view payments
- View or create payment plans
- Manage your profile preferences
- View tax professional authorizations
- Learn more about accessibility options
- View tax transcripts
Common questions
How can I find out what caused my tax return to change? (updated Jan. 7, 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".
What should I do if I find you misapplied a payment or haven't credited a payment that I made? (updated Jan. 7, 2025)
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. We'll discuss the issue with you and give you further instructions.
How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals PDF . See Publication 505, Tax Withholding and Estimated Tax PDF for more information.
What should I do if I need to make another correction to my tax return? (updated Jan. 7, 2025)
You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return PDF to make a correction.
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