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Understanding your CP105 Notice

 

What this notice is about

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due.


What you need to do

  • Read the notice carefully.
  • Compare the figures on the notice with your tax return.
  • Contact us within 10 days of the date of your notice if you disagree with the changes we made.
  • Correct the copy of your tax return you kept for your records if you agree with our changes.
  • Pay the amount you owe by the payment due date on the notice.

  • Contact us to make payment arrangements if you can’t pay the amount you owe. Learn about payment options.

You may want to

Download copies of the following materials (if they weren’t included with your notice):


Frequently asked questions

Call us at the toll-free number on your notice for specific information about your tax return.

If you disagree, call us at the toll-free number on your notice or write to us at the address on the contact stub within 10 days of the date of the notice. We can reverse the change to your account if your response provides additional information that justifies a reversal. If you agree with the change, pay the balance due or make payment arrangements by the payment due date on the notice.

You can request a payment plan if you can’t pay the full amount you owe. Learn more about payment options.

We don’t charge interest if you pay the full amount you owe by the payment due date on the notice. ob体育ever, interest accrues on the unpaid balance after that date.

Yes, you will receive a late payment penalty. You can contact us at the toll-free number on your notice if you can’t pay the full amount due because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


Tips for next year

  • Consider filing your taxes electronically. Filing online can help you avoid mistakes.
  • Review your return for accuracy prior to mailing it to us.

Helpful information

?Desea ayuda?

  • Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial.
  • Puede ser elegible para recibir la ayuda gratuita del .
  • Verifique si reúne los requisitos para recibir la ayuda de una .
  • Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés).
  • Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.