IRS Math Error Notices: What Are CP11, CP12, and CP13 Letters and How Should You Respond?

Understanding IRS Math Error Notices

The Internal Revenue Service (IRS) has been sending out millions of “math error” notices to taxpayers, causing confusion and concern. These notices, known as CP11, CP12, and CP13 letters, inform recipients of errors on their tax returns and potential changes to their tax liability.

What Are CP11, CP12, and CP13 Letters?

CP11, CP12, and CP13 letters are all types of math error notices sent by the IRS:

CP11: Indicates a balance due resulting from changes made to your tax return
CP12: Informs you of corrections made to your return, resulting in an overpayment
CP13: Notifies you of changes made to your return with no change in tax amount

These letters are typically sent when the IRS identifies discrepancies or errors in your tax return calculations.

Why Are You Receiving These Notices?

The surge in math error notices is largely due to:

Errors in claiming the Recovery Rebate Credit
Discrepancies related to stimulus payments
Miscalculations of adjusted gross income thresholds

Many taxpayers have received these notices due to confusion surrounding stimulus payments and their eligibility for various credits.

What Should You Do If You Receive a Math Error Notice?

If you receive a CP11, CP12, or CP13 letter:

Read the notice carefully
Verify the information against your tax return
If you agree with the changes, no action is required
If you disagree, respond within 60 days to request an abatement

The 6470 Letter: Your Right to Appeal

In addition to the math error notice, you may receive a 6470 letter. This second letter informs you of your right to appeal the corrections made in the initial notice. It’s crucial to understand your options and respond promptly if you believe the IRS’s assessment is incorrect.

Challenges in Contacting the IRS

Unfortunately, reaching the IRS for clarification on these notices has been challenging. In 2021, only about 7% of taxpayers were able to speak with an IRS representative on the phone. This low response rate has added to the frustration and confusion surrounding these notices.

Despite these challenges, it’s important to address any IRS notices promptly and accurately to avoid potential penalties or further complications with your tax situation.