VALID › Notice Library › CP132 notice
In the IRS’s own words · not reviewed by VALID
CP132 notice explained, in the IRS’s own words
We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, you owe an additional amount.
Read the full CP132 page on irs.gov ↗
What this notice is about
We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, you owe an additional amount.
What you need to do
- Read the notice carefully. It will explain the changes we made.
- Compare the figures on the notice to the information on your tax return.
- Pay the amount you owe by the due date on the notice’s payment coupon.
- If you can’t pay the full amount, call the number listed on the notice to make a payment arrangement.
- If you agree with the changes we made, correct the copy of your tax return that you kept for your records.
- If you don’t agree with the changes, contact us within 10 days from the date of your notice by calling the toll-free number listed on your notice or by mailing the completed contact stub with any correspondence or documentation.
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 happens if I can’t pay the full amount I owe?
You can arrange a payment plan with us if you can’t pay the full amount. Go to the Payments page to find out more about your payment options.
Will you charge interest on the money I owe?
Not if you pay the full amount by the due date on the payment coupon. However, interest will accrue on the unpaid balance after that date.
Will I receive a penalty if I can’t pay the full amount?
Yes, we will charge you a late payment penalty. Your notice explains how we calculate that penalty and under what circumstances we can remove the penalty.
Where can I get forms and instructions?
Visit Forms, instructions, & publications or call 800-TAX-FORM (800-829-3676).
Tips for next year
- Refer to the instructions for your tax return for required documentation and how to complete your return. Attach all required forms and schedules to your tax return when filing.
- Consider filing your taxes electronically.
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.