VALID › Notice Library › CP30A notice
In the IRS’s own words · not reviewed by VALID
CP30A notice explained, in the IRS’s own words
We sent you this notice because we reduced or removed the penalty for underpayment of estimated tax reported on your tax return.
Read the full CP30A page on irs.gov ↗
What this notice is about
We sent you this notice because we reduced or removed the penalty for underpayment of estimated tax reported on your tax return.
What you need to do
- If you disagree with our adjustment, please contact us at the number shown on your notice.
- If you still have a balance due, please make your payment now. For more information on how to securely make a payment, see Make a payment.
You may want to
- Review your account information online.
- Review Publication 505, Tax Withholding and Estimated Tax PDF
- Review Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts PDF
Why did you reduce or remove the penalty?
We reduced or removed the penalty because, according to our calculation, the penalty reported on your return is greater than the penalty due. Our calculation is based on information in our records at the time we processed your return. If your address is within a geographical area that was declared a federal disaster area, we may have applied an automatic waiver, which may have resulted in the reduction.
What should I do if I disagree with the correction?
Call the number shown on your notice. Be sure to have any supporting information with you when you call. If we agree with your explanation, the assistor will tell you what to do next.
The notice says that I will receive a refund, but I haven't received it yet. When will I receive the refund?
Before we can issue a refund, we're required to collect any other taxes you may owe. Additionally, your refund may be applied to pay child support, any state taxes you may owe, or to pay any other debts you legally owe that we are required to collect. We also might not mail your refund if you haven't filed the returns you're required to file. To check the status of your refund you may call the number shown on your notice.
My spouse and I both received a CP30A for the same amount. Do we both need to pay?
We sent each spouse a copy of the notice. Each copy shows the same information related to your joint account. If you owe a balance due, pay it only once. If you're due a refund, we'll issue it only once.
What are my rights as a taxpayer?
The Internal Revenue Code (IRC) gives taxpayers specific rights. The Taxpayer Bill of Rights groups these into 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees are responsible for being familiar with and following these rights. For additional information about your taxpayer rights, see Publication 1, Your Rights as a Taxpayer PDF or Taxpayer Bill of Rights.
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.