Why did I receive this notice?
According to our records, you had an overpayment on one account and an underpayment on another. So, when the overpayment became available, we transferred (or offset) all or part of it to the underpaid account.
The notice has three parts. The first part of the notice deals with the overpaid account and tells you:
- The total amount we applied to other taxes owed
- That we'll refund any remaining overpayment on the account
- That we'll send you a refund of the entire overpayment if you already paid the balance on the other account
The second part of the notice also deals with the overpaid account and tells you:
- The original overpayment amount
- Any credit interest we added to the overpayment
- The total of the overpayment and the interest
- The total amount applied to the account with the balance due
The third part of the notice deals with the balance due account and tells you:
- The form number of the account with the balance due
- The tax period of the account with the balance due
- The total amount applied to the account with the balance due
- The amount remaining on the account with the balance due
What do I need to do?
If you don't agree that the offset amount was correct because the overpayment amount was incorrect, call us at the number printed at the top of the notice and ask us for an explanation. Whether the overpayment resulted from your original return or an amendment to it, we send notices when the overpayment amount is different than the amount you expected (See our explanation of CP 12).
If you don't agree that the offset amount was correct because you paid the balance due account in full more than six weeks ago, call us at the number printed at the top of the notice and have a copy of your canceled check handy. We may be able to locate the payment while you wait and apply it to your account. If we can't locate the payment right away, we may ask you to send us a clear photocopy of your canceled check. If there's still a balance due on the account, we'll make sure we don't send any more notices until we complete our research.
If you don't agree that the amount offset was correct because you paid the balance due account in full less than six weeks ago, call us at the number printed at the top of the notice. We'll check to see if we applied the payment to your account between the time you sent it and the time we issued the notice.
If you don't agree that the amount offset was correct because you filed an amended return for either the overpaid or balance due account, call us at the number printed at the top of the notice to check on the most current status of your account.
If you agree that the offset amount is correct and it paid the balance due account in full, you don't have to do anything - just keep the notice for your records.
If you agree that the offset amount is correct but it didn't pay the balance due in full, you should pay the amount remaining on the balance due account to limit penalty and interest charges. If you can't pay the balance due amount in full, you can call the number printed at the top of the notice to request an installment agreement.
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