NOTICE CP12

Notice CP12 is a notice that the Internal Revenue Service (IRS) sends to taxpayers when it makes changes to their tax return. This can happen for a variety of reasons, such as:

• The IRS discovered a miscalculation on the taxpayer’s return.
• The taxpayer made a mistake on their return.
• The taxpayer is eligible for a tax credit or deduction that they did not claim on their return.
• The taxpayer is subject to a tax law change that was not in effect when they filed their return.

Notice CP12 will explain the changes that the IRS has made to the taxpayer’s return and how these changes affect their tax refund or balance due. The notice will also include information on how to dispute the changes if the taxpayer does not agree with them.

Here are some of the most common reasons why you might receive Notice CP12:

• You made a mistake on your tax return, such as entering an incorrect amount or failing to claim a deduction or credit.
• The IRS discovered a miscalculation on your tax return.
• You are eligible for a tax credit or deduction that you did not claim on your return.
• You are subject to a tax law change that was not in effect when you filed your return.
• The IRS has adjusted your income based on information from other sources, such as your employer or W-2 form.

If you receive Notice CP12, you should carefully review the notice to understand the changes that the IRS has made to your tax return. If you agree with the changes, you do not need to take any action. However, if you disagree with the changes, you have the right to dispute them.

To dispute the changes, you can write a letter to the IRS explaining why you disagree and providing any supporting documentation. You can also call the IRS at the number listed on the notice.