The IRS received your individual income tax return and determined you have a balance due. A CP11, Math Error on Return – Balance Due, notice is issued when there is a mistake on your return that resulted in a balance due of five dollars or more.
Important
You must contact the IRS within 60 days of the date of this notice, for IRS to reverse the changes made on your account.
Overview
The IRS corrected one or more mistakes on your tax return due to a miscalculation.
I need more information
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What are my next steps?
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How did I get here?
You submitted your income tax return with one or more mistakes that needed to be corrected. As a result:
- The balance due is different from the one you expected, or
- You have a balance due when you thought you had an overpayment that was to result in a refund.
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Review the notice carefully and compare the changes made to the information on your tax return
It will explain the changes made and why you owe money. Contact the IRS at the toll-free number listed on the top right corner of your notice to find out what changes the IRS made to your tax return.
Note: Authorized third parties may assist taxpayers
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to represent you before the IRS. Without a valid Power of Attorney on file, you must be present for any discussions with the IRS and a third party.
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If you agree
If you agree with the changes made, no response is required.
- Pay the amount owed by the date on the notice.
If you are unable to pay the amount owed in full, pay as much as you can to limit penalties and interest. Visit Paying Your Taxes to consider online payment options. If you believe you will be able to pay your balance in full within the extended time frame, you may qualify for a short-term payment plan without paying a user fee. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
You may want to correct the copy of your tax return that you kept for your records, but do not send it to the IRS
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If you disagree
If you disagree, contact the IRS at the toll-free number listed on the top right corner of your notice or respond by mail to the address on your notice. If you write to the IRS, include a copy of the notice along with your correspondence or documentation.
- If you contact the IRS within 60 days of the date of this notice, the IRS will reverse the changes made to your account. However, if the IRS requests documentation from you and you can’t provide it or the documentation you provide is not satisfactory, the IRS will forward your case to the Examination department for a formal review of the items in question. Forwarding your case gives you formal appeal rights, including the right to appeal the decision in court. After your case is forwarded, you should be contacted by a member of the Examination staff within five to six weeks to explain the audit process and your rights.
If you don’t contact the IRS within 60 days, you must pay the additional tax, then file a claim for refund to be granted the right to appeal the IRS decision. You must submit the claim for refund within three years from the date you filed the tax return, or within two years from the date of your last payment for this tax, whichever is later.
If you don’t contact the IRS within the 60-day period, you’ll lose your right to appeal the decision before payment of tax.
Where can I get additional help?
Publication 505
Withholding and Estimated Tax
Download
Form 9465
Installment Agreement Request
Download
Notice 746
Information About Your Notice, Penalty and Interest
Download
Publication 3498-A
The Examination Process
Download
General Resources
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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Browse common tax issues and situations at TAS Get Help
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
- Visit www.TaxpayerAdvocate.irs.gov/contact-us;
- Check your local directory; or
- Call TAS toll-free at 877-777-4778.
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
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Taxpayer Roadmap
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The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.