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In the IRS’s own words · not reviewed by VALID

CP115 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 an overpayment on your account.

Read the full CP115 page on irs.gov ↗

Quoted from www.irs.gov/individuals/understanding-your-cp115-notice, read October 15, 2026 · fingerprint 17143c945191 · 2 lines left out here (see 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 an overpayment on your account.

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.

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, you don’t need to do anything; however, you should update your records.

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.

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