VALID › Notice Library › CP104 notice
In the IRS’s own words · not reviewed by VALID
CP104 notice explained, in the IRS’s own words
We made changes to your excise tax return because we found a miscalculation. You now have a balance due.
Read the full CP104 page on irs.gov ↗
What this notice is about
We made changes to your excise tax return because we found a miscalculation. You now have a balance due.
What you need to do
- Read your notice carefully. It will explain why you owe.
- Compare the figures on the notice with your excise tax return.
- Contact us within 10 days of the date of your notice if you disagree with the changes we made.
- If you agree with our changes, correct the copy of your excise tax return that you kept for your records. Pay the amount you owe by the due date on the notice.
- If you can’t pay the full amount you owe, contact us to make payment arrangements. You can apply online for a payment plan (including installment agreements).
How can I find out what caused my tax return to change?
Call us at the toll-free number listed on your notice for specific information about your tax return.
What should I do if I disagree with the changes you made?
Call us at the telephone number listed on your notice or write to us within 10 days of the date of the notice. We may be able to reverse the changes.
What happens if I can't pay the full amount I owe?
You can request a payment plan with us. Call us at the toll-free number on your notice to talk about payment options.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the due date on the notice. However, interest accrues on the unpaid balance after that date.
Will I receive a penalty if I can't pay the full amount?
Yes, you will receive a late payment penalty. You can call us at the toll-free number on your notice if you can't pay the full amount due because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation.
Tips for next year
Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes. Please visit our web site for electronic filing options.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.