IRS Notice CP25: Estimated payments don't match: balance is zero
IRS Notice CP25 is a return adjustment letter from the IRS. The estimated tax payments on your return don't match IRS records. After the correction you don't owe anything and aren't due a refund. This is not a bill. The IRS sends letters like this after it changes figures on a return.
What this letter usually means
The estimated tax payments on your return don't match IRS records. After the correction you don't owe anything and aren't due a refund. This is not a bill. A change can raise or lower what you owe or your refund. The letter shows both the old and new figures.
Category: The IRS changed your return
What people usually do first
If you disagree, call the number on your notice by the date shown.
What to have ready
- The letter, every page
- Your copy of the return
- Records of your estimated payments
- Your bank or card statements for those payments
What may come next
This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.
Read the IRS page
The IRS letter itself is the final word on what it means for you. Read the IRS page for CP25.
Common questions about CP25
What is IRS notice CP25?
The estimated tax payments on your return don't match IRS records. After the correction you don't owe anything and aren't due a refund. This is not a bill.
How long do I have to respond to a CP25 notice?
The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP25 for more.
Is a CP25 notice a scam?
A real CP25 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.
What should I have ready for a CP25 notice?
The letter, every page, Your copy of the return, Records of your estimated payments, Your bank or card statements for those payments.
The OweRight app explains the CP25 letter type in plain English.
Get early access to the appOweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP21A: Changes you asked for: you owe
- IRS Notice CP21C: Changes you asked for: balance is zero
- IRS Notice CP22I: Changes to your return for IRA taxes
- IRS Notice CP23: Estimated payments don't match: you owe
- IRS Notice CP24: Estimated payments don't match: refund changed
- IRS Notice CP10: Changes to your return: next year's payments