VALID › Notice Library › CP22A notice
In the IRS’s own words · not reviewed by VALID
CP22A notice explained, in the IRS’s own words
We sent you this notice because we made the changes to your tax return. You owe because of the changes.
Read the full CP22A page on irs.gov ↗
What this notice is about
We sent you this notice because we made the changes to your tax return. You owe because of the changes.
What you need to do
If you agree with the changes we made, pay the amount you owe by the date printed on your notice. Pay online now to ensure timely receipt of your payment.
- If you're unable to pay the full amount you owe, explore alternative payment options like a payment plan, temporary collection delay, or an Offer in Compromise.
- Be sure to correct your copy of your tax return for your records.
If you disagree with the changes we made, contact us at the number provided on your notice.
View your notice and manage your communication preference online
Sign in to your Online Account to:
- View and download this notice
- Go paperless for certain notices
- Get email notifications for new notices
Frequently asked questions
The notice says, "We made changes to your 20XX return...," How can I find out what was changed and why? (updated Nov. 19, 2024)
Call us at the toll-free number listed on your notice.
What do I say when I call the IRS?
Mention that you received a CP22A notice with a balance due 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 disagree with the changes you made? (added Nov. 19, 2024)
Call us at the toll-free number listed on your notice.
What happens if I can't pay the full amount that I owe? (updated Nov. 19, 2024)
You can arrange to make a payment plan with us.
Am I charged interest on the money that I owe? (updated Nov. 19, 2024)
Yes, interest will accrue if you don't pay the full amount you owe by the date on the payment coupon.
Will I receive a penalty if I can't pay the full amount?
You can call us at the number listed on your notice if you’re unable to pay the full amount shown because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation.
What if I need to make another correction to my account?
You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return.
What if I haven't been able to get answers after contacting IRS several times?
Call Taxpayer Advocate Service at 877-777-4778 or for TTY/TDD 800-829-4059.
What if I think I'm a victim of identity theft? (updated Nov. 19, 2024)
Call us at the number listed on your notice. See the Identity Theft Central resource page for more information.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free.
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.