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IRS Notice CP10 – Changes to Your Form 1040

1 min read


1 min read


The IRS sends CP10 when the tax due was calculated incorrectly on your tax return and the correction to the calculation has reduced the refund amount that was designated to be applied to the next year’s tax return.

View notice image

Type of Notice: Return accuracy

Most common tax problem area: IRS return and account problems

Why you received IRS Notice CP10

  1. You requested that your refund be applied to your estimated tax payment for the upcoming tax year.
  2. When processing your return, the IRS discovered a miscalculation.
  3. The IRS corrected the error and made an adjustment to your return.
  4. The IRS sent CP10 to notify you that the adjustment reduced or eliminated the amount that could be applied to your estimated tax payments for the next year. You are advised to adjust the estimated tax payments you will make accordingly.

Your options to address IRS Notice CP10

  1. Dispute the taxes you owe
  2. Dispute the penalties
  3. Make arrangements to pay

Notice deadline: 60 days

If you miss the deadline: If you do not dispute the changes on a CP10 within 60 days, the IRS will not reverse the adjustment. Since you have already paid the taxes due, you must file Form 843, Claim for Refund and Request for Abatement.

Want more help?

See your local tax pro for a free consultation.

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