- What it means
- The IRS corrected a math or clerical error on your return, and after the correction you neither owe nor are owed anything.
- Respond within
- 60 days from the date on the notice
- What to send
- Nothing if you agree. A written request within 60 days if you disagree.
- Write it
- CP14 response letter
- When to get help
- Rarely. Check that the correction did not remove a credit you will want next year.
What the letter says
Something on the return was corrected, and the net result is zero: no balance, no refund change. The notice explains what moved.
What to do
Read the correction. If it changed a carryforward (a credit or loss you planned to use next year), that matters even though this year's balance did not change. Write within 60 days if you disagree.
What to gather
- The notice
- Your return as filed
Write back
The CP14 response letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.