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CP267 notice: what it means and what to do
Got an IRS CP267 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 CP267 notice freeWhat the IRS says this notice is about
The amount of credits (federal tax deposits or estimated tax payments) you claimed on your tax return for the tax period shown on your notice and the amount of credits that were applied to that year are different. This created an overpayment on your account. If we don’t hear from you, we’ll refund the overpayment unless you owe other tax or debts we're required to collect.
What you need to do
- Read the notice carefully. It will show the dates and amounts of the payments we applied to your account.
- Review your tax return and your records for any payments or credits you claimed for that year.
- If you agree with the notice, call us at the telephone number listed on your notice to request a refund. You should also correct your copy of the tax return in your records.
- If you disagree with the notice, contact us within 30 days from the date of your notice to tell us where we should apply the payments.
- If we don't hear from you, we’ll assume you agree with the notice and you’ll receive a refund check within 15 weeks from the date of the notice, as long as you don’t owe other tax or debts we're required to collect.
Your deadline
The IRS page for this notice mentions 30 days. Always use the date printed on your own notice.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
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.
Common questions
Why did I receive this notice?
You received this notice because the deposits or payments applied to your account didn’t agree with what you claimed on your federal tax return.
What should I do if I believe payments were misapplied?
Call us at the telephone number listed on your notice or mail us copies of your notice and proof of payment to the address on the notice.
What do I say when I call the IRS?
Tell the customer service representative you received a CP 267 notice and you want 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 believe you misapplied a payment or haven't credited a payment I made?
Call us at the toll free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call.
Tips for next tax period
- Make sure you claim the proper amount of credit on your next tax return. You may need to adjust your estimated tax payments or your federal tax deposits.
- Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases, you can file for free. Learn more about e-file .
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer PDF
- Notice 746 PDF , Information About Your Notice, Penalty and Interest