What This Notice Means

The IRS corrected your return. The estimated tax payments you reported didn't match the payments the IRS posted to your account. After the correction, you are due a refund.

The CP24G and CP24U versions cover the same situation. The refund may not be the amount you expected, so read the notice line by line and compare it to your return.

What to Do

  • Compare the changes on the notice to your copy of the return.
  • If you agree, you don't need to respond.
  • Expect a refund check in 4 to 6 weeks, unless you owe other taxes or debts the IRS is required to collect.
  • Correct the copy of the return you keep for your records. Don't send it to the IRS.

If the refund hasn't arrived after six weeks, call the number on your notice. If you'd rather apply the overpayment to next year's taxes instead of getting a check, you can ask the IRS to do that.

If a Payment Is Missing or Misapplied

Gather your proof first: canceled checks, bank statements, or payment confirmations. Have your return and that documentation in front of you, then call the number on your notice. The IRS will review the issue and tell you what to send.

If You Disagree

Contact the IRS within 60 days from the date of the notice to request a reversal. You can call or write to the address on the notice. If you write, include a copy of the notice and your supporting documents. If the IRS doesn't receive supporting documents, it may forward your case for audit. Audit staff would contact you within 6 to 12 weeks.

Miss the 60-day window and the change stands. You also lose your right to appeal the decision in the U.S. Tax Court. Your remaining option is a claim for refund, generally filed within 3 years from the date you filed the return or 2 years from the date you last paid the tax, whichever is later.

Before You File Next Year

Check your estimated payments in your IRS online account before you file. When the payments on your return match the IRS record, this notice doesn't happen.

If you received a CP24G or CP24U notice and the IRS is missing payments you made, call us at (813) 229-7100.