Published: | Last Updated: August 9, 2023
IRS Issues Math Error Notice – Balance Due
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The IRS corrected one or more mistakes on your tax return due to a miscalculation.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
The IRS received your individual income tax return and determined you have a balance due. A CP11, Math Error on Return – Balance Due, notice is issued when there is a mistake on your return that resulted in a balance due of five dollars or more.
You submitted your income tax return with one or more mistakes that needed to be corrected. As a result:
You must contact the IRS within 60 days of the date of this notice, for IRS to reverse the changes made on your account.
It will explain the changes made and why you owe money. Contact the IRS at the toll-free number listed on the top right corner of your notice to find out what changes the IRS made to your tax return.
Note: Authorized third parties may assist taxpayers
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to represent you before the IRS. Without a valid Power of Attorney on file, you must be present for any discussions with the IRS and a third party.
If you agree with the changes made, no response is required.
If you are unable to pay the amount owed in full, pay as much as you can to limit penalties and interest. Visit Paying Your Taxes to consider online payment options. If you believe you will be able to pay your balance in full within the extended time frame, you may qualify for a short-term payment plan without paying a user fee. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
If you need to make payment arrangements if you can’t pay the full amount you owe. You can do this online using the Online Payment Agreement tool.
You may want to correct the copy of your tax return that you kept for your records, but do not send it to the IRS
If you disagree, contact the IRS at the toll-free number listed on the top right corner of your notice or respond by mail to the address on your notice. If you write to the IRS, include a copy of the notice along with your correspondence or documentation.
If you don’t contact the IRS within 60 days, you must pay the additional tax, then file a claim for refund before the IRS will consider reversing the changes. You must submit the claim for refund within three years from the date you filed the tax return, or within two years from the date of your last payment for this tax, whichever is later.
If you don’t contact the IRS within the 60-day period, you’ll lose your right to appeal the decision before payment of tax.
IRS.gov has resources for understanding your notice or letter. For more specifics on your CP11 notice, visit Understanding your IRS Notice or Letter on IRS.gov
Review the list of tax forms and publications on IRS.gov for more information.
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
IRS Issues Math Error Notice
Balance Due Notice CP11