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CP52 notice: what it means and what to do
Got an IRS CP52 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 CP52 notice freeWhat the IRS says this notice is about
We made a correction to the self-employment taxes claimed on Schedule SE (Form 1040).
Note: No action is needed at this time.
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
- Review Schedule SE (Form 1040) you filed for the year shown on your notice
- Read “ Who Must File Schedule SE ” under General Instructions in the Instructions for Schedule SE (Form 1040).
- Keep this notice in your permanent records.
Additional information
- We’ll send you a separate notice explaining this correction.
- We’ll forward the corrected information to the Social Security Administration to adjust your Social Security records.
Helpful information
- Schedule SE (Form 1040), Self-Employment Tax PDF
- Instructions for Schedule SE (Form 1040) PDF
- Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) PDF