VALID › Notice Library › CP12G or CP12U notice
In the IRS’s own words · not reviewed by VALID
CP12G notice explained, in the IRS’s own words
We found a miscalculation and changed your return to correct this error. You're now due a refund.
Read the full CP12G page on irs.gov ↗
What this notice is about
We found a miscalculation and changed your return to correct this error. You're now due a refund.
What you need to do
- Review the notice and compare our changes to your tax return.
- If you agree with the changes, no response is required
- You should receive a refund check in 4-6 weeks, if you don't owe other tax or debts we're required to collect.
- If you don't agree with the changes, contact us within 60 days from the date of your notice.
Why did I receive this notice?
We issue CP12G or CP12U when we correct one or more mistakes on your tax return, and
- The overpayment is different than you expected, or
- You have an overpayment when you thought you owed money or had an even balance
How can I find out what caused my tax return to change?
Call us at the toll-free number shown on your notice.
What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number or respond by mail to the address on your notice. If you write to us, include a copy of the notice along with your correspondence or documentation.
You must contact us within 60 days of the date of your notice to request a reversal. Provide an explanation or additional documents you want us to consider when requesting a reversal. If we don't receive your supporting documents we may forward your case for audit. Audit staff will contact you within 6-12 weeks to explain the process and your rights.
If you don't contact us within the 60-day period, changes we made to reduce your refund won't be reversed and you'll lose your right to appeal our decision in the U.S. Tax Court. Instead, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years from the date you filed the tax return, or within 2 years from the date of your last payment for this tax — whichever is later.
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.