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Glossary

CP12 Notice: Changes to Your Tax Return – Refund or Balance Due

What Does a CP12 Notice from the IRS Mean?

A CP12 Notice is an official communication from the IRS informing you that they have made adjustments to your tax return. These changes could lead to a change in your refund amount, or they might show that you now owe more in taxes. It’s vital to carefully review the notice to understand why the IRS made these alterations.

CP12 Notice: What It Is & What To Do | Tax Expert
A CP12 notice from the IRS indicates changes were made to your tax return, resulting in either a different refund amount or a balance due. Understanding this notice is crucial for accurate tax filing.

Understanding Your IRS CP12 Notice: Changes to Your Tax Return

Hey there! Taxes can be confusing, right? It’s like a whole other language sometimes. One thing that can really throw you for a loop is getting a letter from the IRS, especially when it’s a CP12 notice. Don’t worry; you’re not alone. Let’s break down what this notice means and what you should do about it.

What is a CP12 Notice, Exactly?

Essentially, a CP12 notice is the IRS’s way of saying, “Hey, we made some changes to the tax return you sent us.” These changes aren’t random; they’re based on the information the IRS has, and they can affect the amount of money you get back (your refund) or the amount you owe. Sometimes, the change is minor. Other times, it can significantly affect your tax situation. This is why it is crucial to read the entire notice carefully.

Why Did You Receive a CP12 Notice?

There are several common reasons why the IRS might send you a CP12 notice. These reasons generally boil down to some discrepancy between what you reported on your return and what the IRS’s records show. Here are a few of the most common triggers:

Mathematical Errors

The most common reason is a simple calculation error. Did you add up some numbers incorrectly? Did you make a typo when entering a deduction or credit? If so, the IRS will likely adjust your return to correct the mathematical mistake. For instance, if you incorrectly calculated your standard deduction or entered the wrong amount for your child tax credit, they will likely correct it for you.

Income Discrepancies

The IRS also compares your tax return information with the income statements they receive from employers (W-2s), banks (1099-INT), and other sources. If there’s a difference between what you reported and what these documents show, the IRS will most likely adjust the amounts on your tax return and send a CP12 notice. For example, you could have forgotten to include a 1099 form for contract work.

Deduction or Credit Discrepancies

Sometimes, the IRS might adjust your return if they don’t believe you qualify for a specific deduction or credit you claimed. For example, if you claimed a deduction that you weren’t eligible for, or you didn’t have the proper documentation for a claimed deduction or credit the IRS may reduce or eliminate it on your return.

Changes Due to the Affordable Care Act (ACA)

If you received health insurance through the Health Insurance Marketplace, the IRS might adjust your tax return based on the information on your Form 1095-A. This is because advance payments of the premium tax credit were paid out based on your estimated income. At tax time, your actual income is used to determine whether you are entitled to the advanced premium tax credit, if any. If your actual income is different than what you reported when applying for health insurance through the Marketplace this may trigger a change to your refund or balance due.

What Happens After You Receive a CP12 Notice?

The CP12 Notice is a formal communication from the IRS, and here’s what you need to do when you receive one:

Don’t Panic

First things first, don’t panic! Receiving an IRS notice can be nerve-wracking, but it’s not necessarily a sign that you’ve done something terribly wrong. It usually means there was a small error that needs to be corrected. The important thing is to take a deep breath and read the notice carefully.

Read the Notice Carefully

The most important thing you can do is to read your CP12 notice very carefully. The IRS notice should explain:

  • Why They Changed Your Return: The letter will tell you the specific change that was made and why.
  • How Your Return Was Adjusted: You will see how they adjusted the amounts on your tax return.
  • The New Amount of Your Refund or Balance Due: It will clearly state if your refund amount has changed or if you owe more.

Compare the Notice With Your Tax Return

Take out a copy of your tax return that you filed and compare it to the information in the CP12 notice. See if you can identify the source of the changes the IRS made. This can help you confirm whether the notice is accurate or if you might need to take further action.

Review Supporting Documentation

Gather any supporting documents that may be relevant to the adjustment, such as W-2 forms, 1099 forms, receipts, or other records that show that you qualify for the specific credit or deduction that was changed. This may help you determine if you agree with the adjustment and can also be used to help you file an amended return or respond to the IRS if you disagree.

If You Agree with the Changes

If you agree that the changes made by the IRS are correct and you owe money, the notice will specify a payment due date and will provide information on how you can make a payment to the IRS. You have several options for paying, including online payments, payments by phone, or by sending a check.

If the changes result in a bigger refund than you originally received, you will be mailed a check from the IRS to the address on your original tax return. The check is typically sent within a few weeks of the date on the CP12 notice. If your address has changed, you may need to contact the IRS to notify them of your new address.

If You Disagree with the Changes

If you don’t agree with the changes the IRS made, don’t worry. Here are the next steps to take:

  • Contact the IRS: The CP12 notice will include instructions on how you can contact the IRS by mail or phone to dispute the changes. Be sure to use the contact information on the notice to reach the appropriate department to handle your inquiry.
  • Provide Documentation: Explain why you believe your tax return was correct, providing supporting documentation as needed. This can help the IRS understand your point of view and review the situation further.
  • Consider Professional Help: If you’re unsure about how to dispute the changes or need some expert help, consider contacting a tax professional, such as an enrolled agent, CPA, or tax attorney. They can help you understand the notice and take the appropriate steps for your situation.

Avoid Ignoring the Notice

It’s very important to never ignore an IRS notice, including a CP12 notice. If you ignore the notice, the IRS could eventually take further steps to recover any tax that is due, and they may assess additional penalties and interest. If you aren’t sure about the next steps, consult with a qualified tax professional for help.

Can You Prevent Receiving a CP12 Notice?

While you can’t guarantee you’ll never get a CP12 notice, you can take steps to reduce the chances. Here are a few tips:

  • Double-Check Your Math: Before filing your tax return, double and triple-check all your math. It’s a simple step that can prevent many common errors.
  • Report All Income: Make sure you report all of your income. This means using all W-2s, 1099s, and other income documents that you receive. Even the smallest amount of omitted income can trigger a notice.
  • Keep Good Records: Keep all of your records for tax purposes, such as receipts for deductions or credits you claimed. This will not only help you at tax time but also if you need to dispute an IRS notice.
  • File Electronically: Using tax software or a tax professional to electronically file can minimize calculation errors and reduce the chances of receiving a CP12 Notice.
  • Seek Professional Help: If you are unsure about how to properly prepare your tax return, seek the help of a tax professional. They can help ensure that your tax return is completed accurately and that you are claiming all deductions and credits that you are eligible for.

Key Takeaways

Getting a CP12 notice isn’t fun, but it’s also not the end of the world. The IRS sent you the notice because they noticed a change to your tax return. The most important thing to do is to read it carefully, compare it to your return, and take appropriate action. Remember that the IRS has resources available to help you understand their notices, and you can always seek professional guidance if needed. With a little knowledge, you can handle any tax challenge that comes your way.

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