CP12. Return corrected, refund changed.

On the paper

Read the “What we changed on your return” section of your notice and compare each change with the return you filed.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

1. If you agree with the changes, the IRS says no response is required and a refund check generally follows in 4 to 6 weeks unless you owe other tax or debts.
2. Correct the copy of the return you kept for your records, but do not send it to the IRS.
3. If you disagree, contact the IRS at the number on the notice by the date it shows and keep a record of the call or letter.

Timing

The IRS says to contact it by the date shown on your notice if you disagree. After that date, formal reversal and Tax Court appeal rights on the change can be lost, though the IRS says it may still consider later information.

What this page cannot tell you

This explanation cannot determine whether the IRS correction was right for your return.

Official sources

• Understanding your CP12 notice
• Check your refund status

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.