- What it means
- The IRS corrected a calculation and your refund changed.
- Respond within
- 60 days from the date on the notice
- What to send
- Nothing if you agree. A written request within 60 days if you disagree.
- Write it
- CP14 response letter
- When to get help
- Same 60-day rule as CP11.
What the letter says
The IRS corrected a math or clerical error and your refund changed, up or down. If it went down, the notice explains what changed.
The 60-day rule
Same as the CP11: if you disagree, write within 60 days to have the change reversed and keep your appeal rights.
Agree
Nothing to do. The corrected refund is issued.
What to gather
- The notice with the explanation of the change
- Your return as filed
- The document supporting the figure you reported
Write back
The CP14 response letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.