CP23

Medio

Estimated Tax Payments Changed - Balance Due

The IRS changed the estimated tax payments shown on your return to match its records, and you now owe a balance.

Última revisión: 10 de noviembre de 2026. Consulte irs.gov por si hubo cambios.

Lea la guía completa de este aviso en español

Qué Significa Este Aviso

The IRS sends CP23 when the estimated tax payments on your return do not match the payments posted to your account. The most common cause is an incorrect entry on the estimated tax line of the return. Pay by the date on the notice if you agree; if you disagree, call the number on the notice by that date (irs.gov "Understanding your CP23 notice", updated 3 November 2026).

Por Qué Puede Haber Recibido Esto

  • 1Wrong amount entered on the estimated tax line of the return
  • 2A payment that posted differently from what the return shows, for example to another tax year

Acciones Requeridas

1

Compare the payments on the notice with your bank records and your IRS online account

2

If you agree, pay by the date on the notice or set up a payment plan

3

If you disagree, call the number on the notice by the date shown, with proof of each payment

Sus Opciones

Use estas calculadoras para entender su situación y explorar opciones de resolución.

Plantillas de cartas gratis

Si quiere pedir al IRS que quite la multa, empiece con una plantilla gratis que puede copiar, editar y enviar.

Consecuencias Si Lo Ignora

  • Interest and the failure-to-pay penalty keep growing
  • Balance-due reminders follow (CP501, CP503, CP504)

Consejos y Mejores Prácticas

  • The IRS says interest cannot be reduced for reasonable cause or first-time relief
  • A late-payment penalty usually applies; if the IRS fixes a misapplied payment, the penalty and interest adjust automatically
  • Look for a payment the IRS posted to a different year before you pay

Recursos Relacionados

Referencias Legales

IRC § 6654IRC § 6651(a)(2)IRC § 6601

¿Listo para Tomar Acción?

Nuestro flujo guiado le mostrará exactamente qué hacer para este aviso, paso a paso.