IRS CP12 Letter Explained

Plain-English translation of this IRS notice — what it means, what happens if you ignore it, and exactly what to do.

What the IRS says
The IRS corrected a math error on your return — this changed your refund or amount owed.
What it actually means
In plain English: The IRS's computers found an arithmetic mistake (or a credit calculation error) and fixed it for you. The letter shows the correction and whether you now owe, or are owed, the difference.

Deadlines

If you owe: pay by the date shown. If you disagree: respond within 60 days.

What to do

  1. Read the correction carefully — it's usually right, but not always.
  2. Agree? Pay any balance shown (or enjoy the larger refund).
  3. Disagree? Respond within 60 days explaining why, with your calculation.

Key facts

Response window if disputing
60 days
Common cause
Arithmetic or credit math errors
Action needed?
Only if you owe or disagree
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Informational only — not tax or legal advice. Verify everything at irs.gov or with a qualified professional.