CP22A Notice: IRS Changed Your Return and You Owe

A CP22A says the IRS made changes to your tax return and that those changes created a balance you owe. It looks a lot like a CP11, and the two are often confused, but the IRS keeps them separate. If you received one, your job is to understand which changes were made, decide whether they are right, and then pay or dispute.

How it differs from a CP11

A CP11 is described by the IRS as a notice that it corrected mistakes on your return. A CP22A says it made changes to your return. In practice both lead to a balance due and both can be disputed, but the CP11 page is explicit about a date after which formal reversal and Tax Court rights narrow. The CP22A page does not make that statement, so rely on whatever your own notice says about dates.

Understanding the changes

Call the toll-free number on the notice to learn what changed and why. The IRS suggests telling the representative you received a CP22A with a balance due, and having the notice and your tax return in front of you. Ask for the specific lines changed and the document or record the IRS relied on.

You can also look at your IRS Online Account to see your balance and, for certain notices, view or download the notice itself. Order a transcript if you want to compare the IRS's version of your return with yours. See tax transcripts.

If you agree

• Pay by the due date. The IRS recommends paying online to ensure timely receipt.
• Ask about a payment plan if you cannot pay in full. See installment agreements.
• Correct your copy of the return for your records.

If you disagree

Call the number on the notice. If you believe the IRS needs more information, such as an amended return, the IRS points you to Form 1040-X for further corrections. See amended returns. If the problem is not resolved, the IRS suggests contacting the Taxpayer Advocate Service. Learn more about the Taxpayer Advocate Service.

If you believe someone used your name and Social Security number, call the number on the notice and read about identity theft and the IRS.

Interest and penalties

Interest accrues on unpaid amounts if the full balance is not paid by the date on the payment coupon. A late payment penalty applies. If you contact the IRS by the payment due date, the penalty may be removed depending on your situation, and if circumstances beyond your control prevent full payment you should call the number on the notice. See failure-to-pay penalty and reasonable cause penalty relief.

Common mistakes

• Calling without the notice and return in hand, then having to call again.
• Paying part of the balance and not knowing whether a payment plan is in place.
• Assuming this is the same as a CP11 and acting on the wrong date.
• Not recording the call: note the date, the representative's ID number and what was agreed.
• Disputing the notice only by phone when the issue needs an amended return.

When to involve a CPA

Bring in a CPA if the changes touch credits, dependents, business income or foreign income, or if you do not know what the IRS relied on. We can compare the IRS's version with your return and prepare an amended return or a written response. With a signed Form 2848, we can speak with the IRS for you.

How we can help

We can review the CP22A, identify which changes are wrong, and arrange payment if you owe. See our IRS representation services or contact us.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.