Understanding your CP12 notice
You made one or more mistakes on your tax return and the IRS has corrected them resulting in you paying too much on your taxes.
Type of Notice
Tax return error
Why you received CP12 the notice
You received a CP12 notice because the IRS corrected one or more mistakes in your tax return. Those mistakes led to an overpayment of your taxes.
Likely next steps
As always, read the notice carefully.
If you agree with the IRS correction(s), you do not need to respond and will receive a refund check in 4-6 weeks from the IRS. The check will come to you in the same manner your original refund check came. If the original bank account is unavailable or your address has changed, contact the IRS using the phone number in the notice.
If you disagree with the IRS correction(s), you will need to contact the IRS within 60 days of the date you received the notice, either by telephone or mail.
CP12 Notice deadline
There is no deadline for this notice unless you disagree with the IRS correction(s).
If you miss the deadline
There is only a deadline if you disagree with the IRS correction(s) of your return. If so, you have 60 days from the date of your notice to dispute the IRS findings.