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Published:   |   Last Updated: October 30, 2024

Notice CP21A, Recalculation – Balance Due

Where am I on the Roadmap?

Overview

IRS made the changes you requested to your tax return (i.e., an amended return) for the tax year on the notice you received. You now have a balance due as a result of the changes requested.

I need more information

Carefully read your notice.

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What does this mean to me?

You now have a balance due this notice is being sent to you to let you know how much you owe, when it is due, and how to pay.

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How did I get here?

You requested changes to your tax return for the tax year on your notice. You have a balance due as a result of the changes.

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If you disagree

If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

 

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Payment Options

If you agree with the notice and are able to pay the amount you owe by the due date on the notice. Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or IRS2Go mobile app for all payment options.

If you plan to mail a payment, consider the electronic payment options first. It’s free to pay from a bank account (Direct Pay) or Electronic Federal Tax Payment System (EFTPS). If you pay by check, money order or cashier’s check, make sure it is payable to the U.S. Treasury.

If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.

Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.

View Notice Online:

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  • Make payments
  • Go paperless for certain notices
  • Get email notifications for new notices

General Resources

Understanding your notice or letter

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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).

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Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.

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Did you know there is a Taxpayer Bill of Rights?

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.

Read more about your rights