What this notice means
Third parties, like employers and financial institutions, sent the IRS information that doesn't line up with your return. The difference could raise your tax, lower it or leave it the same.
This isn't a bill. It explains the changes the IRS is proposing and the information it used. You may need to reply by the date listed.
Why you got it
- An employer, bank, payment app or online marketplace reported income or payments on a form like a W-2 or 1099 that doesn't match your return.
- You filed before all of your income documents arrived.
- A form someone filed about you had a mistake in it.
- Someone else used your name and Social Security number.
What to do now
- Read the whole notice and compare the proposed changes with your return.
- Answer by the date on the notice. If it came with a response form, complete and sign it, mark whether you agree or disagree, and attach any records that back you up. If there's no form, do what the notice says.
- Send your reply by upload, which is the fastest way, or by fax or mail, as your notice explains.
- If you agree and there's nothing else to add, do what the notice says. No amended return is needed. If you also have income, credits or expenses that weren't on your return, send Form 1040-X marked 'CP2000' at the top with your response form.
- If you'll owe tax, pay what you can. Interest builds until the balance is paid. If you can't pay in full, you can apply for a payment plan or an offer in compromise.
- If you need more time, send an extension request using one of the reply options.
If you don't respond
If you don't reply or the mismatch can't be resolved, the IRS may send another notice and a bill. Without a reply or an agreement, it sends a Statutory Notice of Deficiency, such as a CP3219A, by certified mail.
Questions people ask
Do I have to amend my return?
Not if you agree and have nothing else to add. Just do what the notice says. If you also have income, credits or expenses that weren't on your return, send Form 1040-X marked 'CP2000' with your response form.
Can I get more time to respond?
Yes. Send an extension request using one of the reply options on your notice.
Should I check my other years?
Yes. If earlier years have the same problem, amend those returns too.