VALID › Notice Library › CP45 notice
In the IRS’s own words · not reviewed by VALID
CP45 notice explained, in the IRS’s own words
We couldn't apply your overpayment to your next year’s estimated taxes like you asked.
Read the full CP45 page on irs.gov ↗
What this notice is about
We couldn't apply your overpayment to your next year’s estimated taxes like you asked.
What you need to do
- Read your notice carefully - it explains why we couldn't apply your overpayment and may include next steps.
- Update your own copy of your tax return for your records.
- Adjust the amount of your current year's estimated tax payments so you don’t end up underpaying.
You may want to
- Explore your payment options if you need help paying any remaining balance.
- Access your Online Account to view your account information.
How do I calculate my estimated tax payments?
Use Form 1040-ES, Estimated Tax for Individuals PDF to calculate and adjust your estimated payments. You can also check Publication 505, Tax Withholding and Estimated Tax for more guidance.
What is an "overpayment," and how is it different from a "refund?"
An overpayment means you paid more tax than you owed during the year - either through paycheck withholding or estimated payments. You can choose to have this extra amount refunded or applied to your next year's taxes.
How can I find out what changed on my return?
Call us at the number shown on your notice. We can explain exactly what happened with your tax return.
Will the IRS send me another notice to confirm the overpayment has been applied?
No. This notice is your confirmation of how we applied your overpayment to your account.
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.