IRS Notice CP60: What It Means and What to Do
The IRS found that a payment had been credited to your account by mistake, so it took the payment off. Removing it created a balance due. You need to pay by the date on the notice, or send proof if the payment really was yours.
CP60 key facts
| Official name | We removed a payment that we incorrectly applied to your account. (IRM title: We Removed a Payment Erroneously Applied to Your Account - Balance Due) |
|---|---|
| Who gets it | Individuals |
| Severity | 3 of 5: Moderate: respond by the deadline It creates a balance due with a payment date, but it is not an enforcement notice. |
| Response window | Pay the amount you owe by the date stated on the notice. If you believe the payment was removed in error, mail proof of payment to the address on the notice. |
| 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 CP60?
Use the date printed on your notice. The IRS doesn't give a fixed number of days for CP60. Use the date printed on your notice.
The date printed on your notice always controls. Open CP60 in the IRS Notice Decoder.
Why did I get a CP60?
Common reasons include:
- A payment meant for another taxpayer was posted to your account
- A payment was credited to the wrong tax year or tax type
- An incorrect identifying number on a payment caused it to post to the wrong account
What should I do?
- Check the notice for the date and amount of the payment the IRS removed.
- Compare it with your own bank records to see whether the payment was actually yours.
- If it wasn't your payment, pay the amount owed by the date on the notice.
- If you can't pay in full, pay what you can and apply for a payment plan online or call the number on the notice.
- If the payment was yours, mail a copy of your proof of payment to the address on the notice.
- To let someone deal with the IRS for you, send Form 2848, Power of Attorney and Declaration of Representative.
What documents do I need?
- The CP60 notice
- Bank statements or canceled checks for the removed payment
- Payment confirmation numbers (for example, from online payments)
- Your records of which tax year and form each payment was for
What should I avoid?
- Don't assume the payment was yours without checking your bank records.
- Don't ignore the balance due while you gather proof; pay what you can if you're unsure.
- Don't send original documents; send copies of your proof of payment.
What if I disagree with a CP60?
If you believe the payment was removed incorrectly, mail a copy of your proof of payment to the address on the notice. You can also call the number on the notice. If the issue isn't resolved through normal channels, the Taxpayer Advocate Service may be able to help if you qualify.
What happens if I ignore a CP60?
If you don't pay or dispute it, the balance generally remains on your account, interest may accrue, and the IRS may send further balance-due notices.
What else should I know about CP60?
A CP60 usually means the balance was there all along: a payment that belonged to someone else, or to a different year or tax, was hiding it. The first step is to look up the removed payment's date and amount in your own bank records. If it came from your account, your proof of payment is the whole case, and the IRS asks for it by mail to the address on the notice rather than by phone. If it didn't come from you, the balance is likely correct and should be treated like any other bill.
Want a professional to handle your CP60 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
CP60: frequently asked questions
Why did I get this notice?
The IRS says a payment was applied to your account in error, and it has now been removed.
What if I think the payment really was mine?
Mail a copy of your proof of payment to the address on the notice.
What if I can't pay the full amount?
Pay as much as you can now and set up a payment arrangement for the rest, such as a payment plan applied for online.
Can someone else contact the IRS for me?
Yes. Complete and send Form 2848, Power of Attorney and Declaration of Representative.
