VALID › Notice Library › CP145 notice
In the IRS’s own words · not reviewed by VALID
CP145 notice explained, in the IRS’s own words
We couldn’t credit the full amount you requested to the tax period shown on your notice.
Read the full CP145 page on irs.gov ↗
What this notice is about
We couldn’t credit the full amount you requested to the tax period shown on your notice.
What you need to do
You don't need to do anything. You should receive another notice within 45 days of the CP145 notice date with more information.
You may want to
- Access your Business tax account to find out how much you owe or verify your payment history.
- Compare our changes to the information on your tax return.
- Correct the copy of your tax return that you keep for your records.
- Claim the proper amount of credit on your next tax return.
- Adjust your estimated tax payments or your federal tax deposits.
What should I do if I disagree with the changes you made?
If you disagree, call the toll-free number on your notice within 60 days.
What do I say when I call the IRS?
Mention that you received a CP145 notice and you need to review your account. Be sure to have a copy of your notice and your tax return before you call.
What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Call the toll-free number on your notice. Please have your information and documentation (such as canceled checks, amended return) ready when you call.
What if I need to make another correction to my account?
You'll need to file an amended return.
What if I have 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. Call Taxpayer Advocate at 877-777-4778 or for TTY/TDD 800-829-4059.
Reference Tools
- Publication 1, Your Rights as a Taxpayer PDF
- Full list of tax forms and instructions
Need help?
- You can authorize someone to contact the IRS on your behalf.
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If you can’t find what you need online, call the IRS number at the top of your notice or letter.
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.