IRS Notice CP12: Return Corrected · Refund Changed
The IRS corrected a math error on your return and changed your refund. If you disagree, you have 60 days to respond before the change sticks.
- Respond within
- 60 days
- How urgent
- Attend to it
- Appeal rights
- Not with this notice
How long you have
This notice gives you 60 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP12
Math-error corrections are frequently wrong. We check the correction against the return and push back inside the window.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
The next step
Decoded your CP12? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.