What it means
The estimated payments the IRS has on record are more than you claimed, and a refund is coming.
Respond within
The date on the notice
What to send
Nothing. Check that the payments listed are yours.
When to get help
If a payment listed is not one you made, tell the IRS; keeping a misapplied payment creates a problem for someone else and later for you.

What the letter says

The reverse of a CP23. You claimed less in estimated payments than the IRS has credited to your account, and the difference is refunded.

What to do

Match the payments to your records. If they are all yours, wait for the refund. If one is not, respond in writing.

What to gather

  • The notice
  • Your estimated payment records

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.

Sources

  1. IRS, Understanding your IRS notice or letter
  2. IRS, Understanding your CP11 notice
  3. IRS, Understanding your CP12 notice
  4. IRS, Understanding your CP21A notice