IRS Notice CP24: What It Means and What to Do
The estimated tax payments you listed on your return didn't match what the IRS has on record, so the IRS changed your return to match its records. According to the IRM, this notice is used when the change leaves you with a refund (overpayment). If a payment is missing or wrongly listed, you should call the IRS with proof.
CP24 key facts
| Official name | We corrected your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. (Includes CP24, CP24E, CP24G and CP24U; IRM title: Estimated Tax Credits Discrepancy) |
|---|---|
| Who gets it | Individuals |
| Severity | 2 of 5: Low: check it and respond if asked The change results in a refund, so nothing is owed, but a missing payment may need to be traced by the date on the notice. |
| Response window | No response is needed if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| Deadline basis | The date printed on the notice. |
Severity is RAHA Financials' own 1 to 5 rating of how urgent the notice usually is. It is not an IRS classification.
How long do I have to respond to a CP24?
Use the date printed on your notice. The IRS doesn't give a fixed number of days for CP24. Use the date printed on your notice.
The date printed on your notice always controls. Open CP24 in the IRS Notice Decoder.
Why did I get a CP24?
Common reasons include:
- An estimated payment was entered on the wrong line or in the wrong amount
- A payment was applied to the wrong tax year or the wrong account
- A prior-year overpayment credited to this year didn't match what was claimed
- A payment you listed hadn't posted or was never made
What should I do?
- Read the notice to see what changed and how it affected your refund.
- Check that every estimated tax payment you made for the year is listed, including any prior-year overpayment applied.
- If you agree, no response is needed; update your own copy of the return but don't send it in.
- If a payment is missing or misapplied, call the number on the notice with canceled checks, bank statements or other proof.
- If a payment is listed that you didn't make, call the IRS; the IRS says you must return any refund you get in error.
- Use your IRS Online Account to review the payments posted to your account.
What documents do I need?
- The CP24 notice
- Your copy of the tax return
- Canceled checks, bank statements or payment confirmations for each estimated payment
- Your prior-year return showing any overpayment applied to this year
- Any amended return you filed
What should I avoid?
- Don't keep a refund caused by a payment that wasn't yours; the IRS says it must be returned.
- Don't wait past the date on the notice if a payment of yours is missing.
- Don't mail a corrected copy of the return to the IRS.
What if I disagree with a CP24?
Contact the IRS at the number on the notice by the date indicated, and have your tax return and payment records ready. If you need to make another correction, file Form 1040-X.
What happens if I ignore a CP24?
If you agree, nothing further is generally needed and the refund should be issued. If one of your payments is missing and you don't follow up, that credit may not be applied to the correct year.
What else should I know about CP24?
The CP24 has a close sibling: per IRM 21.3.1, CP24 is the estimated-tax-discrepancy notice when the account ends in an overpayment, while a similar discrepancy that leaves a balance due is issued under a different notice number. So a CP24 means you are still getting money back, just not the amount you expected. The key task is matching each estimated payment, including a prior-year overpayment you asked to carry forward, against IRS records, because the most common cause is a payment posted to the wrong year or account rather than a payment that never happened.
Want a professional to handle your CP24 response?
IRS Notice Response Plan
Fixed price, quoted before any work startsFixed fee.
- Review of your notice and account transcript
- A written plan: agree, partly agree, or dispute
- Draft response and list of supporting documents
- Deadline tracking so nothing lapses
CP24: frequently asked questions
I don't pay estimated taxes. Why did I get this?
The IRS says common causes are an entry on the estimated tax line by mistake, or a payment applied to your account incorrectly. Call the number on your notice.
What if a payment is listed that I didn't make?
Call the number on your notice with your documentation. The IRS says you must return any refund you received in error.
What if the IRS misapplied or hasn't credited a payment I made?
Call the number on your notice and have your return, canceled checks or other supporting documents ready.
When will I get my refund?
If you agree, the IRS says within 4 to 6 weeks, as long as you don't owe other taxes or debts it must collect.
