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Overview
The IRS changed your tax return because it found a difference between the amount of estimated tax payments or other payments on your return and the amount the IRS posted on your account. Your return may have been changed due to an error you made on your return. This notice explains the changes the IRS made and provides a calculation of the amount you owe including penalties and interest.
The tax return you filed may show a refund, no balance due, or a smaller balance due than what is in the notice. This notice informs you the IRS made changes to your return that increases the amount you owe. You now owe tax based on the changes explained in the notice.
The IRS changed your return to match their records or to correct an error on the return, so the IRS sent you a notice to explain the changes and the amount you owe.
The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond. If you want more details about your tax account, you can order a transcript.
Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.
Your Tax Calculations:
Compare the payments on the notice to your records
The most common cause is an incorrect entry on the estimated tax line of the tax return.
Contact the us within 60 days from the date of your notice:
If you agree with the changes made to your return and can pay the amount in full upon receipt of the notice, you can mail your payment or pay electronically at Make a Payment on IRS.gov. You can also sign up to view your account information securely online. Once your federal tax debt is paid in full, then your tax account will be returned to the IRS and closed.
If you can’t pay the full amount, you need to decide which payment options might work for your situation and contact the IRS to set up a payment plan or discuss other alternatives.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges. For specifics, see I Got a Notice From the IRS.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
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:
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).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
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.
