What This Notice Means
CP13T says the IRS found a miscalculation on your return and corrected it. After the correction, you don't owe the IRS anything, and the IRS doesn't owe you a refund.
The notice lists the area of the return that changed and explains why. In the IRS sample, the itemized deductions were reduced because the state and local tax deduction claimed was more than the amount allowed for the filing status.
In some cases the correction leaves a very small amount owed. The notice may say the IRS reduced your balance to zero because the amount was so small. Don't send a payment.
What to Do
Compare the IRS figures with your copy of the return. The notice shows your numbers next to the IRS numbers for adjusted gross income, taxable income, total tax, and payments.
- If you agree: you don't need to respond.
- If you disagree: call the number on your notice to review your account. You can also write. Fill out the contact information section of the notice, detach it, and mail it with your explanation and documents to the address on the notice.
If the IRS doesn't hear from you, it assumes you agree with the changes.
Why It Still Matters
A zero balance this year doesn't mean the issue is gone. If the same item is wrong on next year's return, it can produce a balance due. Fix the error going forward, and if the change affects a carryover or a state return, check those too.
Keep this notice with your tax records for the year.
If you received a CP13T and believe the IRS correction is wrong, call us at (813) 229-7100.