IRS Notice CP22A: What It Means and What to Do

Why did I get a CP22A?

Common reasons include:

• An adjustment the IRS processed to your return after it was filed
• A change made after information you sent the IRS, such as an amended return, was processed
• A correction to income, credits or payments on your account

What should I do?

1. Read the notice to see what the IRS changed and the amount you owe.
2. If you're not sure why the change was made, call the number on the notice.
3. If you agree, pay the full amount by the date printed on the notice to limit interest.
4. If you can't pay in full, set up a payment plan.
5. Correct your own copy of the return for your records.
6. If you disagree, call the number on the notice; to make another correction, file Form 1040-X.

What documents do I need?

• The CP22A notice
• Your copy of the tax return and any amended return you filed
• Any letters you sent to or received from the IRS about the return
• Records supporting the changed items, such as W-2s, 1099s or receipts

What should I avoid?

• Don't wait past the date on the notice to pay if you agree, since interest will accrue.
• Don't ignore a penalty on the notice without asking about removal; the IRS says it may be able to remove it depending on your situation.

What if I disagree with a CP22A?

Call the IRS at the number on your notice. If you need to make another correction to your account, file Form 1040-X. If you can't resolve the problem through normal channels, you may qualify for help from the Taxpayer Advocate Service.

What happens if I ignore a CP22A?

Interest generally accrues on any amount not paid by the date on the notice, and a late payment penalty may apply. The IRS may send further balance-due notices if the balance remains unpaid.

What else should I know about CP22A?

The IRS page describes a CP22A only as changes the IRS made that leave a balance due; it does not itself say the change was made at your request. Internally the IRM calls it a Data Processing Adjustment Notice, Balance Due, and describes it as notifying the taxpayer of an adjustment that creates a balance due while the account is not in delinquent (collection) status. In other words, it is a bill for the adjusted amount, not a collection-stage notice. If you filed an amended return or wrote to the IRS recently, compare the notice with what you sent before calling, since that is often the fastest way to see whether the change matches your request.