CP11

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.

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

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.

If you need to make payment arrangements if you can’t pay the full amount you owe. You can do this online using the Online Payment Agreement tool.

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 before the IRS will consider reversing the changes. 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.

How do I adjust my estimated tax payments?

You can adjust your estimated tax payments with a Form 1040-ES, Estimated Tax for Individuals PDF. For more information, see Publication 505, Tax Withholding and Estimated Tax PDF.

How can I find out what caused my tax return to change?

Read your notice carefully. For additional clarification, call us at the number shown on your notice.

Will I be charged interest on the money I owe?

To avoid interest charges, full pay the amount owed by the due date stated on the payment coupon. If you don’t pay in full by that date, interest will accrue on the unpaid balance from the date the return was due.

Will I receive a penalty if I can’t pay the full amount?

Yes, you will receive a late payment penalty. You can contact the IRS at the number shown on your notice if you can’t pay the full amount shown in your specific notice because of circumstances beyond your control. Contact the IRS by the due date of your payment and, depending on your situation, they may be able to remove the penalty. See the IRS Penalty relief page for what information to have available.