IRS Notice CP45: Overpayment could not go to next year
IRS Notice CP45 is a return adjustment letter from the IRS. The IRS could not put your overpayment toward next year's estimated taxes as you asked. The IRS sends letters like this after it changes figures on a return. The letter itself is the final word on what it says.
What this letter usually means
The IRS could not put your overpayment toward next year's estimated taxes as you asked. 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
Update your records and adjust your estimated payments for this year.
What to have ready
- The letter, every page
- Your tax return
- Your estimated tax payment records
- Form 1040-ES
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 CP45.
Common questions about CP45
What is IRS notice CP45?
The IRS could not put your overpayment toward next year's estimated taxes as you asked.
How long do I have to respond to a CP45 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 CP45 for more.
Is a CP45 notice a scam?
A real CP45 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 CP45 notice?
The letter, every page, Your tax return, Your estimated tax payment records, Form 1040-ES.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a CP45 letter is and points you to the IRS page for it.
OweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP147: IRS moved more credit to next year
- IRS Notice CP240: IRS changed your payroll tax return
- IRS Notice CP250A: You must now file payroll returns each quarter
- IRS Notice CP250B: You keep filing Form 944 this year
- IRS Letter 105C: IRS denied your employee retention credit claim
- IRS Letter 106C: IRS denied part of your employee retention credit