A CP108 notice means the IRS received a payment from you but couldn't determine the correct form or tax year to apply it to. The notice shows where the payment ended up.
What to Do
Check how the IRS applied the payment against your own records: which tax form, which period, and how much.
If it was applied correctly, you don't need to do anything. You don't need to contact the IRS.
If it was applied incorrectly, tell the IRS where it should go. Either:
- Call the phone number on your notice, or
- Fill out Form 15108, Correction to Your Federal Tax Deposit (FTD), and send it to the address on the notice.
Why It Matters
A payment sitting in the wrong place can make one period look paid and another look unpaid. The unpaid period can then draw balance due notices, penalties, and interest even though you paid. Fix it now while it's one notice.
Common Questions
What if I still have a balance due? Pay it. You can pay electronically, including through the Electronic Federal Tax Payment System (EFTPS).
What if I need to make another correction to my account? You'll need to file an amended tax return.
What if I've contacted the IRS several times and still can't get it fixed? The Taxpayer Advocate Service is an independent organization within the IRS. It can help if your tax problem is causing a hardship or you've tried but haven't been able to resolve it with the IRS. TAS help is free.
Avoid It Next Time
When you make a deposit or payment, make sure it identifies the correct tax form and tax period. Keep the confirmation for every payment.
If a misapplied payment has turned into a balance you don't think you owe, call us at (813) 229-7100.