How long do I have to respond to IRS CP115?

Contact the IRS within 10 days only if you disagree. Use the deadline printed on your notice and verify how it is calculated. IRS deadlines may run from the notice or mailing date and are not automatically extended because the letter arrived or was opened late.

What should I do if I received IRS CP115?

Compare the notice with your return and contact the IRS within 10 days only if you disagree with the change. If you are unsure, have a tax professional review the letter before you respond to the IRS.

IRS CP115 Notice: Miscalculation Corrected, Overpayment on Account

The IRS corrected a miscalculation on your return and you have an overpayment. Expect a refund. Disagree? Contact the IRS within 10 days of the notice date.

Published by the Law Offices of Darrin T. Mish, P.A.Updated October 13, 2026

Notice: CP115
Urgency: Attention
Deadline: Contact the IRS within 10 days only if you disagree

Your first move

Compare the notice with your return and contact the IRS within 10 days only if you disagree with the change.

A CP115 notice means the IRS changed your tax return because it found a miscalculation. As a result, you have an overpayment on your account.

This notice is used for returns such as Form 2290 (Heavy Highway Vehicle Use Tax), Form 706 (Estate and Generation-Skipping Transfer Tax), Form 709 (Gift and Generation-Skipping Transfer Tax), Form 730 (Monthly Tax Return for Wagers), and Form 11-C (Occupational Tax and Registration Return for Wagering).

What to Do

Read the notice carefully and compare its figures with your return.
If you agree, correct the copy of the return you kept for your records.
If you disagree, contact the IRS within 10 days of the notice date.

Will You Get a Refund?

Yes, as long as you owe no other liabilities the IRS is required to collect and the refund is $1 or more. If you haven't received it already, it should come soon.

If You Disagree

Call the toll-free number on your notice or write to the address on the contact stub within 10 days of the notice date. The IRS can reverse the change if your response provides additional information that justifies a reversal.

If you agree with the change, you don't need to do anything, but update your records.

Estates

If the notice relates to an estate return, Publication 559, Survivors, Executors, and Administrators, and Publication 947, Practice Before the IRS and Power of Attorney, cover who can act for the estate and how to authorize a representative.

Next Time

Consider filing electronically. Filing online can help you avoid mistakes. Review the return for accuracy before you mail it.

If you received a CP115 notice and want help reviewing the change, call us at (813) 229-7100.

Want a second set of eyes on this letter?

Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.

Call (813) 229-7100

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