CP11
High PriorityChanges Made to Your Return - You Owe Additional Tax
The IRS corrected an error on your return, and you now owe additional tax.
Response Deadline
30 days from notice date
Respond before this deadline to avoid additional penalties and enforcement action.
What This Notice Means
CP11 is sent when the IRS finds a miscalculation on your tax return that results in additional tax owed. The IRS has corrected the error and calculated the new balance. Common errors include arithmetic mistakes, incorrect credits, or misapplied deductions.
Why You May Have Received This
- 1Arithmetic error on your return
- 2Incorrect credit calculation
- 3Deduction calculation error
- 4Income not properly reported
Required Actions
1
Review the changes listed in the notice
2
Pay the additional amount if you agree
3
Contact the IRS if you disagree with the correction
Your Options
Use these calculators to understand your situation and explore resolution options.
Consequences If Ignored
- Interest accrues on the additional tax from the original due date
- Failure-to-pay penalty may apply
Tips & Best Practices
- Compare the IRS figures with your original return
- Keep a copy of your original return for reference
- If you disagree, respond within 60 days to preserve your rights
Related Resources
Legal References
IRC § 6213(b)IRM 21.3.1
Ready to Take Action?
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