The IRS corrected one or more mistakes on your tax return.
A CP12 Notice is sent when the IRS corrects one or more mistakes on your tax return which either result in a different refund amount, or in an overpayment when you thought you owed.
The IRS received your individual income tax return; the amount of your refund has now been adjusted. A CP12 Notice is issued when there are mistakes on your return that require correction and an original refund amount is changed.
You submitted your income tax return with one or more mistakes that needed to be corrected. As a result:
Review the notice and compare the IRS changes to the information on your tax return.
To find out what caused your tax return to change, contact the IRS at the toll-free number listed on the top right corner of your notice.
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person. Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
If you agree with the changes the IRS made, no response is required.
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, they may reverse the change made to your account. You don’t need to provide an explanation or additional documents when you request the reversal, but the IRS will consider any information you provide. However, if you can’t provide additional information that justifies the reversal and the IRS believes the reversal is in error, 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 IRS decision in court. After the IRS forwards your case, 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 IRS within the 60-day period, changes made to reduce your refund will not be reversed. Instead, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years from the date you filed the tax return, or within 2 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 their decision before payment of tax. After 60 days, reversal requests must be substantiated.
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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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.
