If you received a CP12 Notice entitled, "We Changed Your Return -- You Are Due A Refund", it means that the IRS changed some of the figures on your income tax return and that you should get a refund. If you didn't expect a refund, or if it is more than you expected, then it means that you don't owe as much tax as you thought you did. It may have been caused by using the wrong Standard Deduction or the wrong line on the tax table, etc. If the refund is less than you expected, then it means that you owe more tax then you expected, and that you may have figured the wrong amount of taxable income. We explain why we made the changes on the second page of the notice. Please, read that part carefully.

The changes we made to your figures are outlined in the tax statement on the first page of the notice. You should look them over and compare these figures with the ones on your copy of your tax return. Remember that the changes we made may cause some other items on your return to change, as well. You may wish to review your whole return.

You don't need to respond to this notice unless you think that we have made a mistake in our figures, or that we have not considered some important information.

In that case, please call us toll-free at 1-800-829-8815. Please, have a copy of your tax return and the notice when you call, if at all possible.

If you have not received your refund yet, then you should receive it within six weeks from the date of your notice. We could not include the check with your notice, because checks are processed in a different location and mailed by a different system.

Of course, if you owe some other taxes, or have another past due obligation such as child support or a student loan, then we will have to use your refund to pay that debt. Then we send you the remainder of the refund.

If you normally make quarterly estimated tax payments, then you should review the way you figured how much to pay, since the changes we made to your income tax return may actually change the amount of estimated tax you'll need to pay this year. If you need more information about estimated tax payments, refer to Topic 355 Estimated Tax, or you may refer to Publication 505, Tax Withholding and Estimated Tax, and Form 1040ES, Estimated Tax for Individuals.

Tax Topics & FAQs | Tax Help Archives | Home