CP12 notice: the IRS changed your refund
A CP12 explains that the IRS corrected mistakes on your return and that a refund is now due or has changed. If you agree with the correction, you do not need to respond. If you disagree, contact the IRS before the date printed on the notice.
What a CP12 means
Unlike notices that ask for money, a CP12 is about a refund. The IRS found mistakes when it processed your return, corrected them, and as a result the refund you are due is either new or different from what you expected. The notice describes the change so you can see how the IRS reached its number.
That makes this one of the gentler notices, but it is still worth a careful read, because the correction is only as good as the information behind it.
A quick way to review it
Set the notice next to your copy of the return and look for the lines that moved. Consider a household that expected a refund based on an education credit and a childcare expense, and then saw a smaller figure. The first question is which line the IRS adjusted, and the second is whether you have the paperwork to show your original entry was right.
- Find each line the notice says was changed.
- Compare it with the number on your filed return.
- Pull the form or statement behind your number, such as a wage form, a tuition statement or a receipt.
- Decide whether the IRS correction or your original figure is the accurate one.
If you agree with the change
The IRS page says no response is required if you agree. You do not need to sign a form or call anyone. Keep the notice with your tax records for the year, since it documents why your refund differs from what your return showed.
If you think the corrected amount is right but you still have questions about how the refund will reach you, use the contact details on the notice rather than a general IRS number, because the notice relates to your specific account.
If you disagree
If you believe the IRS got it wrong, contact the IRS before the date printed on your notice. The notice gives no fixed day count, so the printed date is your guide.
The IRS says that missing the date can cost you formal rights, including the ability to appeal to Tax Court, although it will still review documents you send later. In plain terms, the safest approach is to raise the disagreement while the date has not yet passed. When you reach the IRS, explain which line you dispute and offer the document that supports your figure.
Keep your own record
Whether you agree or not, take a few minutes to file the notice and your supporting papers together. If you do disagree, write down the date and time of your contact, who you spoke with, and what you were told. A short written summary of your position, with the supporting document attached, gives you something concrete to send if the IRS asks for it.
IRS Audit Defense Pro is software that helps you organize your facts and draft a letter you review and send yourself. It is a convenience for preparing your side, not a substitute for the contact the notice asks you to make.
Ready to respond?
Upload your IRS notice, answer a few questions, review the analysis and response strategy, fill in your details, and get a response letter you can copy or download as a PDF or DOCX file.
Start your response letterFrequently asked questions
Do I need to do anything if I agree with a CP12?
No. The IRS page says no response is required if you agree with the correction. Keep the notice with your records.
Does a CP12 mean I owe money?
A CP12 is about a refund that is now due or has changed. If your notice shows a balance due instead, you may be looking at a different notice, so check the notice number printed on your letter.
How do I disagree with the correction?
Contact the IRS before the date printed on the notice, using the contact information on it. Explain which line you dispute and have your supporting documents ready.
What if I miss the date?
The IRS page says missing it can cost formal rights, including Tax Court appeal, but later documents are still reviewed. It is better to contact the IRS before the date.