- What it means
- You asked to apply your overpayment to next year's estimated tax, and the IRS could not do it as requested.
- Respond within
- The date on the notice
- What to send
- Nothing, but adjust your estimated payments to cover the gap.
- Write it
- CP14 response letter
- When to get help
- Not needed.
What the letter says
Usually the overpayment was reduced by a correction or an offset, so less was available to carry forward. The notice says how much was applied.
What to do
Recompute your estimated payments for the current year with the reduced credit, and pay the difference by the next quarterly date.
What to gather
- The notice
- Your return showing the amount you asked to carry forward
- Your current year estimated payment plan
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.