CP12
InformationalChanges Made to Your Return - Your Refund Changed
The IRS corrected an error on your return, and your refund amount has changed.
Response Deadline
60 days from notice date
Respond before this deadline to avoid additional penalties and enforcement action.
What This Notice Means
CP12 notifies you that the IRS found an error on your return and made a correction. Your refund may have increased, decreased, or you may now owe money. This is NOT an audit - it is a math error correction. If you agree, no action is needed.
Why You May Have Received This
- 1Calculation error on your return
- 2Credit was incorrectly calculated
- 3Withholding amounts did not match IRS records
Required Actions
1
Review the changes explained in the notice
2
If you agree, no action needed - adjusted refund will be sent
3
If you disagree, respond within 60 days
Consequences If Ignored
- If you do nothing and agree, refund will be adjusted automatically
- Disagreement must be filed within 60 days
Tips & Best Practices
- Keep this notice with your tax records
- The corrected refund should arrive within 6 weeks
- Check that the change matches your records
Related Resources
Legal References
IRC § 6213(b)
Ready to Take Action?
Our guided workflow will walk you through exactly what to do for this notice, step by step.