VALID › Notice Library › CP108 notice
In the IRS’s own words · not reviewed by VALID
CP108 notice explained, in the IRS’s own words
We received a payment from you, but we couldn’t determine the correct form or tax year to apply it to.
Read the full CP108 page on irs.gov ↗
What this notice is about
We received a payment from you, but we couldn’t determine the correct form or tax year to apply it to.
What you need to do
- If we applied the payment correctly, there is nothing you need to do. You don’t need to contact us.
- If we applied the payment incorrectly, let us know where we should apply the payment. Call us at the phone number on your notice or fill out Form 15108 PDF, Correction to Your Federal Tax Deposit (FTD) and send it to the address on the notice.
What if I still have a balance due?
Learn more about paying your taxes electronically. If you don't have access to the internet, call the Electronic Federal Tax Payment System (EFTPS) Customer Service at 800-555-4477 (or 303-967-5916, if you’re calling from outside the country).
What if I need to make another correction to my account?
You'll need to file an amended tax return.
What if I’ve tried to get answers and after contacting IRS several times have not been successful?
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that can help protect your taxpayer rights. TAS can offer you help if your tax problem is causing a hardship, or you've tried but haven't been able to resolve your problem with the IRS. For more information, visit the TAS website or call 877-777-4778 (TTY/TDD 800-829-4059).
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.