Notice CP12 IRS Letter

Austria
Simon Berger @8moments

Did you receive a notice CP12 from the IRS? Why was your refund less than what you filed for? It's most likely due to an error or mistake on your latest tax return. Consequently, you are now either due a tax refund, your original refund amount has changed, or you now might owe income taxes.

Changes to Your Refund, Taxes Owed

Notice CP12 will detail a change in your tax liability as adjusted by the IRS - not by eFile.com or any other tax preparation platform.

Your IRS letter might list these reasons why your tax return results changed:

IRS: "The Social Security number of one or more individuals claimed as qualifying dependent(s) was missing or incomplete."
- eFile.com response: This is not possible on an e-filed tax return as a SSN has to be complete or can't be missing for a claimed dependent. This could only be the case on a paper based tax return.
IRS: "The last name of one more individuals claimed as a qualifying dependent does not match our (IRS) records."
- eFile.com response: This is very unlikely with an e-filed tax return as mismatching names results in tax return rejections by the IRS unless the tax return gets corrected and re-efiled with the dependent's correct last name. On a paper based return, this could be more likely.

Review your notice carefully and consider the reasons provided. If you filed your latest tax return on eFile.com, contact us for support and questions on your IRS notice. We can better assist you if you file with us as your return will be in your account for review.

See free eFile.com support option and as-needed chat availability.

Respond to Notice CP12

IRS Notice CP12 may require some attention, especially if your refund was changed into taxes owed. Take these steps regarding Notice CP12:

1. Read the content of the notice CP12 carefully so you know the purpose of the IRS tax return correction or adjustment.
2. Then, sign in to your eFile.com tax return and double check your entries on the review page:
  - On the left side menu, click on Federal Taxes -> Review. On the right side page link, click I'd like to see the forms I've filled out or search for a form. Scroll through the pages you have filled out and double check the information entered.
  - You can also review your accepted return under My Account - if you know the specific form and line number in question, you can review these here.
3. If the IRS adjusted your return to taxes owed and you agree with the changes made, pay your due taxes by the date listed on the letter.
4. Review your appeal rights and steps to take to prepare a protest if you disagree with Notice CP12. The IRS notice will also have information and a contact number for this.
5. If you think the IRS made a mistake by adjusting your tax return based on Notice CP12, either contact the IRS via the contact information listed on Notice CP12 or contact an eFile.com Taxpert^® with questions you might have about a particular tax return you prepared and e-filed via eFile.com.

Understand, review, and determine the steps to take if you receive IRS Notice CP12. Refer to your latest tax return copy in your eFile.com account under My Account or obtain a copy of your tax return to see the areas the IRS has adjusted. The notice will have a deadline to pay your new tax balance, if applicable, before tax penalties are applied.

IRS Notices, Letters

The IRS has a variety of notices or letters that they issue for specific reasons. Below, find an inclusive list of IRS letters you may receive with a brief description of each.

IRS Notice

Description

CP01 & CP303

IRS Notice CP01A contains your IRS IPPIN plus instructions on it. The various CP01 notices (CP01B, C, E, and H) contain information about how to verify your identity based on IRS records of your information, including your Social Security Number. You may receive one of these notices if someone filed a return with your information. CP303 may be issued if you or someone else used an IRS service with your information.

CP09

The IRS will issue you this notice if you may be eligible for the Earned Income Tax Credit, but did not claim it.

CP10-13 & CP16

These notices all indicate a change to your return, often as a result of a tax credit amount that was claimed. The various letters will show if your change results in a lower tax refund, a change in the amount of your refund applied to next year's taxes due, an unaffected tax balance, or if you now owe taxes.

CP14

This shows if you owe money for unpaid taxes (CP14), penalties (CP14H), or interest (CP14I).

CP21 & CP22

If the IRS made changes to your return as requested by you, they will issue CP21A, B, C, E, H, or I depending on the change (you now owe money, you are owed an additional refund, etc.). CP22A, E, H, and I serve the same purpose.

CP23

The IRS has determined that you over-reported the amount of estimated taxes you paid and you now owe money.

CP54

Additional information is required due to identity verification, included CP54E, G, and Q.

CP59

This is the first notice you will be issued if you were supposed to file a tax return, but did not.

CP75(A)

The IRS is auditing and holding your Earned Income Credit, Child Tax Credit, or Premium Tax Credit until you respond.

CP79

Further identity verification is needed to claim certain tax credits in the future.

CP90
CP91
CP297
CP298

The IRS intends to levy your assets or Social Security benefits due to unpaid taxes.

CP161
CP501
CP503
CP504

You have unpaid taxes or a balance due; this begins with CP161. If not paid or you do not respond, the IRS will issue CP501, 503, and 504 before issuing a levy.

CP523

Your installment agreement was defaulted; the IRS will levy your assets.

CP2000

Information on your return does not match information which the IRS received from third parties.

Letter 11

This is the final notice that the IRS will levy your assets; includes your rights to a hearing.

Letter 12C

Additional information is required before the IRS can process your return.

Letter 89C

The IRS has determined that you need to file an amended return.

Letter 525

The IRS has audited your return and summarized the adjustments via this letter.

Letter 531

The IRS has adjusted your return and additional taxes are owed.

Letter 2645C

The IRS is processing your correspondence after receiving it.

Notice 703

Use this simple worksheet to determine if your Social Security Benefits may be taxable income. The IRS may issue you this notice, but you can figure your taxable Social Security income here.

Notice 1450

The IRS has communicated their intention to issue a lien or has already done so. This notice serves to provide you with the steps to request a Certificate of Release of Federal Tax Lein.

Each IRS notice or letter contains information on how to handle it, often including a specific number for you to call to speak to an IRS representative. Follow the instructions on the letter to rectify any changes or confirm any details the IRS is requesting as soon as possible.

If you have questions on a letter you do not understand and cannot reach the IRS, contact an eFile Taxpert^® for help. Our assistance may be limited based on whether or not you used eFile.com to file your taxes - create a free eFile account and you will get premium, personalized assistance for your tax questions.

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