SuperMoney logo
SuperMoney logo

CP13T Notice: What Is It and How Should You Respond?

Silas Bamigbola avatar image
Last updated 10/30/2024 by
Silas Bamigbola
Fact checked by
Ante Mazalin
Summary:
The CP13T Notice is sent by the IRS when they identify errors or discrepancies in your tax return that do not result in additional tax owed or a refund. This notice is to inform you about the corrections made to your return. Although no further action is required if you agree with the adjustments, it is important to review the notice carefully and respond within the specified timeframe if you disagree with the changes.
Receiving a notice from the IRS can be intimidating, especially when it involves your tax return. The CP13T Notice is issued when the IRS detects discrepancies or errors but does not require you to pay additional taxes or issue a refund. The purpose of this notice is to inform you about the changes made to your return and to provide an opportunity to contest the adjustments if needed.
This article will provide a comprehensive overview of the CP13T Notice, explain the reasons behind its issuance, and guide you on the steps you should take to address it. We will also share tips on how to prevent similar issues in future tax filings.

Understanding the purpose of a CP13T Notice

The CP13T Notice is an official communication from the IRS that alerts taxpayers to corrections made on their tax returns due to errors, such as miscalculations or incorrect deductions. The notice indicates that the IRS has adjusted your tax return to ensure accuracy, but the changes did not impact your balance owed or result in a refund. Essentially, the notice serves to notify you of the revisions while clarifying that no immediate financial action is required on your part.

Pro Tip

Compare the CP13T Notice with your original tax return as soon as you receive it. This allows you to quickly spot any discrepancies and respond within the 60-day window if needed, helping you avoid potential complications.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.

Common reasons for receiving a CP13T Notice

The IRS may send a CP13T Notice for several reasons, including:

Corrections to arithmetic errors

The IRS may find mistakes in the calculations on your tax return, such as incorrect totals of income or deductions. The agency will automatically correct these errors and notify you of the changes through the CP13T Notice.

Adjustments due to income discrepancies

If the income you reported does not match the information reported to the IRS by third parties, such as employers or financial institutions, the IRS will make adjustments to reconcile the discrepancy. This often occurs if a W-2 or 1099 form was omitted or reported incorrectly.

Modifications to tax credits or deductions

You may have claimed tax credits or deductions inaccurately, or there may have been errors in the amounts claimed. The IRS will adjust your tax return to reflect the correct information and notify you via the CP13T Notice.

Corrections for filing status errors

Using the incorrect filing status, such as claiming “head of household” when you should have filed as “single,” may lead to the issuance of a CP13T Notice. The IRS will correct the status based on the information available and update your return accordingly.

How the CP13T Notice differs from other IRS notices

While many IRS notices share similarities, the CP13T Notice is unique in that it does not result in a balance due or a refund. Here is how it compares to other common notices:

Distinguishing CP13T from CP11 (Balance Due)

A CP11 Notice is sent when the IRS makes corrections that result in additional taxes owed. Unlike CP13T, CP11 requires immediate action to pay the balance due.

Comparing CP13T to CP12 (Refund Adjustment)

The CP12 Notice is issued when corrections on your return result in a refund. CP13T differs because, despite the adjustments, there is no resulting refund or tax payment required.

Steps to take after receiving a CP13T Notice

If you receive a CP13T Notice, follow these steps to address it properly:

Review the details in the notice

Carefully read through the CP13T Notice to understand the changes made by the IRS. The notice will show the original figures and the corrected amounts, providing clarity on the adjustments.

Compare the corrections with your original tax return

Examine your original tax return alongside the notice. Make sure the adjustments align with your records and verify that the IRS’s changes are accurate based on your tax documents.

Agreeing with the IRS adjustments

If you agree with the corrections outlined in the CP13T Notice, there is no further action required. Retain the notice for your records, as it will be useful for reference if any future tax questions arise.

Responding if you disagree with the changes

If you believe the IRS made an error in their corrections, you have 60 days to contest the adjustments. Contact the IRS by phone or respond in writing to the address listed on the notice. Include a copy of the CP13T Notice and any supporting documentation, such as W-2 forms or receipts, to support your position.

Pro Tip

Set up direct communication with a tax professional if you frequently receive IRS notices. They can help you quickly resolve issues, understand the notice details, and prevent future tax return errors.

Potential outcomes of addressing or ignoring a CP13T Notice

Taking the appropriate action upon receiving a CP13T Notice can prevent future tax-related complications. Here’s what you should consider:

The importance of maintaining accurate records

Even if you agree with the IRS’s changes, keep the CP13T Notice and corrected tax return in your records. Having these documents readily available can be helpful in case of an audit or other tax inquiries.

Consequences of disregarding the notice

Ignoring the CP13T Notice could lead to missed opportunities to correct any errors on your return. While it does not imply immediate penalties, it may increase your chances of being audited in the future.

Resolving disagreements with the IRS

If you contest the IRS’s changes within the 60-day window and provide sufficient documentation, the IRS may reverse their adjustments. However, failing to respond within the allotted time will be considered acceptance of the changes.

Pro Tip

Keep digital copies of all your tax documents and IRS notices. This makes it easier to access and compare information when responding to notices like the CP13T, ensuring you have all necessary records at your fingertips.

Taking steps to avoid future CP13T Notices

To reduce the likelihood of receiving a CP13T Notice in the future, consider these proactive measures:

Ensuring accuracy when preparing your tax return

Double-check all calculations and verify that income, deductions, and credits match the information on your tax documents. Mistakes in reporting are a common reason for IRS corrections.

Using professional tax preparation services or software

Tax software can help identify potential errors before filing. For complex returns, hiring a certified tax professional can ensure your return is accurate and complete.

Staying updated on tax law changes

Tax laws change frequently, and keeping informed about new regulations can help you avoid errors that trigger notices like CP13T. Use IRS resources or consult a tax professional to stay current.
Looking for the best way to reduce your tax burden? We’ve compiled a list of the Best Tax Relief Companies to help you navigate tax challenges and save money. Click here to discover trusted experts who can assist you with tax resolution, IRS negotiations, and more!

Frequently asked questions

Why does the IRS send a CP13T Notice?

The IRS sends a CP13T Notice when it identifies errors or discrepancies on your tax return that do not result in a refund or additional tax owed. The notice informs you of the changes made to ensure accuracy.

What should I do if the adjustments are correct?

If you agree with the IRS’s adjustments, there is no need to take further action. Keep the notice for your records, along with your original tax return and any supporting documents.

How should I proceed if I disagree with the IRS’s changes?

If you disagree with the IRS’s corrections, respond within 60 days by contacting the IRS or submitting a written response along with supporting documentation to the address on the notice.

Can ignoring the CP13T Notice lead to penalties?

While the CP13T Notice itself does not come with penalties, ignoring it may increase your risk of an audit. It’s best to address any discrepancies promptly.

Is hiring a tax professional necessary for a CP13T Notice?

While many taxpayers can handle a CP13T Notice without professional help, a tax professional may be helpful if the changes are complex or if you need assistance in contesting the adjustments.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • The CP13T Notice is issued when the IRS identifies errors or discrepancies on your tax return, but the adjustments do not result in a refund or additional tax owed.
  • Common reasons for receiving a CP13T Notice include arithmetic errors, income discrepancies, incorrect filing status, or misreported deductions and credits.
  • If you agree with the IRS’s changes, no further action is needed. If you disagree, you have 60 days to respond and provide supporting documentation.
  • Ignoring the CP13T Notice may increase the likelihood of an audit, even though there are no immediate penalties associated with this notice.
  • Maintaining accurate records and ensuring the accuracy of your tax returns can help avoid similar notices in the future.

Share this post:

Table of Contents