IRS notice CP22A
CP22A notice: the IRS changed your return and you owe
A CP22A means the IRS made changes to your tax return and you owe money as a result. The notice says that changes were made, but the quickest way to learn exactly what changed and why is to call the number on it.
Finding out what changed
The IRS’s answer to “what was changed and why” is to call the toll-free number listed on the notice. Have the notice and your tax return in front of you, mention that you received a CP22A with a balance due, and ask to review your account.
If you agree
Pay the amount by the date printed on the notice; paying online helps it arrive in time. If you cannot pay it all, the IRS lists a payment plan, a temporary delay of collection and an offer in compromise as options. Correct your own copy of the return for your records.
Interest accrues if you do not pay in full by the date on the payment coupon, and a late-payment penalty applies. The IRS may remove the penalty if circumstances beyond your control kept you from paying and you contact it by the due date.
If you disagree, or did not ask for a change
Call the number on the notice. If the changes are wrong in a way that needs a correction to the return, that correction goes on Form 1040-X. If you think you may be a victim of identity theft, call the same number and see the IRS’s Identity Theft Central.
If you have contacted the IRS several times without an answer, the Taxpayer Advocate Service, an independent organization within the IRS, can be reached at 877-777-4778.
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
Why did I get a CP22A?
Because the IRS made changes to your tax return and they left you owing money. To find out what changed and why, call the toll-free number on the notice.
Will I be charged interest on a CP22A balance?
Yes, if you do not pay in full by the date on the payment coupon. Interest accrues on the unpaid amount after that date.
Can the penalty be removed?
Possibly. If circumstances beyond your control kept you from paying, contact the IRS by the payment due date; depending on your situation, it may be able to remove the penalty.
Where these rules come from
- IRS: Understanding your CP22A notice
- IRS: Notice 746, Information About Your Notice, Penalty and Interest
- IRS: Payment plans and installment agreements
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.