IRS Notice CP13: Tax Return Miscalculation

IRS Notice CP13: Tax Return Miscalculation

Why Did I Receive a CP13 From the IRS?

CP13 notices are mailed to taxpayers if the IRS made changes to their federal tax return because they found one or more tax calculation errors. In most cases, the miscalculation is minor enough that taxpayers will not need to contact the IRS.

Does a CP13 Notice Mean I Owe Taxes?

No. A CP13 notice is not a notice that you owe taxes to the IRS. It simply informs you that the IRS corrected a calculation error on your return, processed the tax return change, and determined that you do not owe taxes.

Does a CP13 Notice Mean the IRS Owes Me a Refund?

No. CP13 letters also do not notify you of refund eligibility. If you receive a CP13 notice, it means you have zero tax liability with the IRS after tax return corrections for miscalculations. You are not owed a refund and you do not owe the IRS.

How Do I Know What the IRS Adjusted on My Tax Return?

A CP13 notice will contain specific information for the IRS changes made to your tax return and what you did not calculate correctly. The IRS recommends updating a copy of your tax return that you keep for your records to mirror adjustments made as stated in your CP13 notice.

You do not need to contact the IRS if you agree with the changes made by the IRS.

Do I Need to File a 1040-X Amended Return for CP13 Adjustments?

No, there is no need to file Form 1040-X if you receive a CP13 unless you subsequently discover a separate, unrelated error you made on your federal tax form.

Reasons for filing a 1040-X involve changes to your filing status or deductions, correcting mistakes made on 1040s, 1040-SRs, 1040-NRs, or correcting mistakes on previous filings of 1040-As, 1040-EZs, or 1040-NR-EZs.

How Can I Dispute IRS CP13 Changes?

If you disagree with the changes made by the IRS in your CP13, you must contact them within 60 days of your notice date, not the date when you received it in the mail.

The IRS says that, in most cases, they will reverse the changes made to your tax return when the changes made reduce the refund you were expecting.

According to the IRS CP13 page (, you “do not need to provide additional documents or explanations” when you request a calculation reversal.

However, the IRS further states that if they do not receive information supporting your original tax return calculations, they may send your case to the auditing department.

Note that the IRS does not reverse changes to estimated tax payments or tax withholding reported by a taxpayer. In addition, neglecting to contest a CP13 notice within 60 days means you have lost your right to appeal any IRS changes to your federal tax return in a U.S. Tax Court.

Who Do I Contact If I Have CP13 Questions?

CP13 notices will have a toll-free IRS number in the header portion that taxpayers can call to speak to an agent. This number appears in the upper right corner of each CP13 notice.

What’s the Difference Between IRS CP13 and CP132 Notices?

The difference between a CP13 and a CP132 notice is that if you receive a CP132, it means the IRS corrected your miscalculations and you now owe additional taxes. If you agree with the changes, you must pay the amount owed in full or enter into a payment agreement with the IRS.

Keep in mind that late penalties and interest can be added to what you owe until you pay in full.

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