IRS notice CP12
CP12 notice: the IRS corrected your return and your refund changed
A CP12 means the IRS corrected one or more mistakes on your tax return, and as a result you are due a refund you did not expect, or a different refund from the one you claimed. If you agree, you do not need to do anything.
Why you got it
The IRS sends a CP12 when it corrects your return and either the refund is different from the one you expected, or you now have a refund when you thought you owed money or broke even. Variants such as CP12E, CP12F, CP12G, CP12N and CP12U work the same way. The “What we changed on your return” section shows each change.
If you agree
No reply is needed. The IRS says the refund should arrive in four to six weeks, provided you do not owe other tax or debts it is required to collect, and you can check its status with the IRS’s refund tool.
Correct the copy of the return you kept, but do not send it in. If a preparer did your return, have them correct their copy so the error does not repeat next year.
If you disagree
Contact the IRS by the date on the notice, at the number in the “Where to find more information” section; many of these are resolved by phone, and you can fax a missing or corrected form during the call. The IRS will reverse most changes that reduced the refund you asked for, and you do not have to send an explanation to request it, though documents help.
If the IRS does not get information supporting your original return, it may send the case to audit, and the audit staff will contact you within six weeks. If you miss the date on the notice, you lose the formal right to have the changes reversed and to appeal to the U.S. Tax Court, although the IRS may still consider documents you send later.
Want a second pair of eyes on it?
USTAXX can check the notice against the return it refers to. Where the answer is a return — an amended return, a missing year, a corrected form — we prepare it, and you sign and send your own reply. We are an IRS Authorized e-file provider and work with clients remotely through a secure portal, by phone or video, and in person at our office in Naperville, IL.
Questions people ask
Do I need to respond to a CP12?
Only if you disagree. If you agree with the correction, no response is needed and the refund follows.
When will I get my refund after a CP12?
The IRS says in four to six weeks, as long as you do not owe other tax or debts it is required to collect.
Can I get the original refund back?
Contact the IRS by the date on the notice. It will reverse most changes that reduced the refund you asked for, and may send the case to audit if it gets nothing supporting your original return.
Where these rules come from
- IRS: Understanding your CP12 notice
- IRS: Publication 3498-A, The Examination Process
- IRS: Notice 746, Information About Your Notice, Penalty and Interest
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.