VALID › Notice Library › CP105 notice
In the IRS’s own words · not reviewed by VALID
CP105 notice explained, in the IRS’s own words
We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due.
Read the full CP105 page on irs.gov ↗
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):
- Instructions for Form 2290 PDF, for a Form 2290, Heavy Highway Vehicle Use Tax Return, filing.
- Instructions for Form 706 PDF, for a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, filing.
- Instructions for Form 709 PDF, for a Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, filing.
- Form 730, Monthly Tax Return for Wagers PDF, for general instructions on your Form 730 filing.
- Form 11-C, Occupational Tax and Registration Return for Wagering PDF, for general instructions on your Form 11-C filing.
How can I find out what caused my tax return to change?
Call us at the toll-free number on your notice for specific information about your tax return.
What should I do if I disagree with the changes you made?
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.
What happens if I can't pay the full amount I owe?
You can request a payment plan if you can’t pay the full amount you owe. Learn more about payment options.
Am I charged interest on the money I owe?
We don’t charge interest if you pay the full amount you owe by the payment 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 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.
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.