The CP21C communicates an adjustment to your account resulting from a correction or error resolution. Unlike the CP21A (balance due) or CP21B (refund), the CP21C may result in either outcome or a neutral result, depending on the nature of the correction.
What Was Corrected
The notice explains the specific correction. Common corrections include misapplied payments redirected to the correct period, duplicate assessments removed, penalty or interest recalculations, credits properly applied after initial processing errors, and corrections from IRS-initiated error resolution programs.
Verify the Result
Check your IRS Online Account or request a transcript to confirm the correction was applied properly. If the correction results in a refund, verify it's issued. If it results in a balance, determine whether the balance is correct before paying.
If the correction doesn't look right, call us at (813) 229-7100.