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CP3219A notice: what it means and what to do
Got an IRS CP3219A 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 CP3219A notice freeWhat the IRS says this notice is about
We found your income tax needs to be adjusted because of information we received from others like your employer or bank. There were differences between what you reported on your tax form and what we received from them.
The notice isn’t a bill or audit. It notifies you of a proposed change in your tax. It explains how the amount was calculated, what to do if you agree or disagree and how you can challenge the decision in U.S. Tax Court if you choose.
What you need to do
Read the notice carefully. The amounts due on the enclosed Form 5564, Notice of Deficiency - Waiver, may not match your prior notice amount due. This is because you can't challenge all items in U.S. Tax Court.
Reply to the notice by the date listed.
If you agree with the proposed changes
Follow the notice instructions on how to respond. Reply to us with the enclosed Form 5564.
If you don’t agree
Reply to us right away. We’ll work with you to resolve your issue during the 90-day response period. You also have the right to file a petition with the U.S. Tax Court if you feel you need to.
Follow these steps:
Reply to us as soon as possible with the information you want us to consider. We can’t extend the time you have to file a petition with the U.S. Tax Court if you choose to do so.
Include a signed statement to support your position. You can also call us at the telephone number on your notice. We can generally accept information over the phone.
If you received income considered nontaxable under state relief, the Infrastructure Investment and Jobs Acts or a similar reason, include a signed statement with the response form.
Contact the business or person who reported the information. Ask them for a corrected income document or a statement to support the reason it’s in error.
Reply to us to inform us as soon as possible if you’re waiting for their correction or statement. We’ll continue to work with you during the 90-day response period. Once you receive a corrected document, submit it with your reply.
Follow the notice instructions to file a petition with the U.S. Tax Court .
File your petition by the date listed on the notice. The Tax Court can’t consider your case if you file the petition late. We’ll work with you to resolve your issues during the 90-day period, but this won’t extend the time you have to file a petition in Tax Court.
Find how to file a petition to start a case in the U.S. Tax’s Court’s Guidance for Taxpayers. You can download a petition form to file electronically or by mail.
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
Stock, fund or crypto sales: check your cost basis
You owe tax on the gain, the sale price minus what you paid, not on the full sale price. If the notice counts the full sale price as income, send your broker statements that show what you paid. This often lowers the amount a lot.
Payment app income (Form 1099-K): check personal payments
Money from friends and family, reimbursements, and personal items sold for less than you paid are not taxable income. If the notice counts them, list them and send your records.
Retirement distribution (Form 1099-R): was it rolled over?
Money moved into another retirement account within 60 days is generally not taxable. If that is your case, send the statement that shows it.
Self-employment income (Form 1099-NEC or 1099-MISC): count your expenses
If this was business income, your business expenses lower the taxable amount. Send a Schedule C with your expenses and keep your receipts.
State tax refund (Form 1099-G)
A state tax refund is generally taxable only if you itemized deductions the year before. If you took the standard deduction, say so in your answer.
You can agree with some items and not others
The response form lets you agree with part of the changes. Explain each item you disagree with and attach a document for each one.
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.
How to reply
You can reply to your notice with one of these options:
Upload
This is the fastest way to send us your reply, digitally and securely.
You can upload photos or scans as JPG, PNG or PDF files.
Enter access code 895ny-k9654
IRS document upload tool
Fax
Fax your response to the location listed on the top left side of the notice:
- Andover, MA - 877-477-9485
- Atlanta, GA - 877-477-0967
- Austin, TX - 877-477-0583
- Holtsville, NY - 877-477-9599
- Fresno, CA - 877-477-0962
- Ogden, UT - 877-477-9640
- Philadelphia, PA - 877-477-9602
Protect your information: If you use an online fax service, understand its privacy and security policies.
Send it to the address on the top left corner of the first page of the notice.
You may want to
Check and correct your records
- Get a transcript of your original tax return, if needed.
- Correct your copy of your tax return. Keep it and the notice for your records.
- Check your tax returns from prior years. If they have the same issue, file an amended return .
Pay or settle any tax due
- Pay now . Interest accrues until the balance is paid and penalties may apply.
- Get help if you can’t pay in full . Apply for a payment plan or offer in compromise.
- Pay by mail:
Amend your return
If the CP3219A notice is correct and you have other income, credits or expenses to report:
- Complete Form 1040-X, Amended U.S. Individual Income Tax Return
- Write "CP3219A" on top of Form 1040-X
- Choose a reply option and submit Form 1040-X along with Form 5564
Common questions
Can I get an extension of time to respond? (updated March 7, 2024)
No. But if you have additional information you want us to consider, reply as soon as possible. We can work with you to resolve your issues during the 90-day period. This won’t extend the time you have to respond or to file a petition within the U.S. Tax Court if you choose to do so.
If we don't hear from you and you don't file a petition, we'll assess the proposed changes and send you a bill.
Do I need to file a petition with the U.S. Tax Court? (updated March 7, 2024)
No, you may be able to resolve your dispute with the IRS. If you have additional information, you'd like us to consider, reply to us with Form 5564 and provide any documentation along with a signed statement explaining which items you disagree with and the reason.
Send your response as soon as possible since we can't extend the time you have to respond or file a petition with the U.S. Tax Court.
The information is wrong because of identity theft. What can I do if someone else is using my name and Social Security number? (updated Oct. 7, 2024)
Reply to us with Form 5546 enclosed with the notice. Include a completed Form 14039, Identity Theft Affidavit PDF .
Find help with the taxpayer guide to identity theft .
Why did it take you so long to contact me about this matter? (updated March 7, 2024)
Our systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.
The notice says my taxes will increase. Will I be charged interest on the money I owe? (updated March 7, 2024)
Yes, interest accrues on the unpaid balance until you pay it in full. Find payment options .
Helpful information
- Instructions for Form 1040-X PDF
- Publication 17, Your Federal Income Tax (For Individuals)