U.S. · IRS notices
IRS CP103 notice explained.
A notice that the IRS changed your return after finding a miscalculation and your balance due changed.
CP103 says the IRS changed your tax return because it found a miscalculation, and your balance due changed as a result. The IRS page says to contact the IRS within 60 days of the date of the notice if you disagree, and to pay the amount owed by the date on the notice’s payment coupon if you agree.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP2000 | The income or payment information the IRS received from third parties, such as employers or financial institutions, does not match what was reported on the tax return. | Reply to the notice by the date listed on it. The IRS says the notice is not a bill and a response may be required. |
| CP13 | The IRS corrected one or more mistakes on the return. The taxpayer is not due a refund and does not owe an additional amount because of the changes; the account balance is zero. | No response if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| CP16 | The IRS corrected one or more mistakes on the return. Because the taxpayer or spouse owe other tax debts, the IRS applied all or part of the refund to pay off those debts. | No response if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| CP103 | The IRS made changes to the return because it found a miscalculation, and the balance due changed as a result. | Contact the IRS within 60 days of the date of the notice if you disagree. Pay by the date on the payment coupon. |
| CP107 | The IRS made changes to the return because it found a miscalculation, and the balance due changed as a result. | Contact the IRS within 60 days of the date of the notice if you disagree. Pay by the payment due date on the notice. |
| CP108 | The IRS received a payment but could not determine the correct form or tax year to apply it to. | No response if the payment was applied correctly. If not, tell the IRS where to apply it, by phone or Form 15108. |
| CP133 | The IRS made changes to the return because it believes there is a miscalculation, and as a result there is an overpayment on the account. | Contact the IRS within 10 days of the date of the notice if you disagree, by phone or by mailing the completed contact stub. |
| CP136 | The employer’s deposit requirement for Form 941 filings next year may differ from last year’s, based on the total tax reported on the Forms 941 for the four previous consecutive quarterly periods (the lookback period). | The IRS page prints no response date. It says to check your records against the notice and, if a Form 941 is missing, to file it as soon as possible. |
| CP152 (IRS page) | The IRS received the tax-exempt bond form. | No action needed; keep the notice for your records. |
| CP153 | The IRS cannot provide the refund through direct deposit and is sending the refund or credit payment by mail. | No response is requested. Expect the refund within 3-4 weeks of the notice date; contact the IRS if it has not arrived after 4 weeks. |
| CP2005 | The IRS accepted the information sent, will not change the return, and has closed its review. | No response is required. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“We made changes to your tax return because we found a miscalculation. Your balance due changed as a result.” The notice explains why you owe, and the page says to compare its figures with your tax return.
What the IRS page asks you to do
Contact the IRS within 60 days of the date of the notice if you disagree. If you agree, correct your own copy of the return and pay the amount due by the date on the payment coupon. If you can’t pay the full amount, contact the IRS to make payment arrangements; the page says you can apply online for a payment plan, including installment agreements.
If you disagree and the 60 days
The FAQ says to call the number on the notice or write to the address on the contact stub within 60 days of the notice date. It says the IRS may be able to reverse the change, but if you can’t provide information that justifies a reversal the case will be forwarded for audit, which gives formal appeal rights, including the right to appeal in court before paying the additional tax. The audit staff will contact you within 5-6 weeks to explain the process.
If you miss the 60 days
The IRS page says you lose the right to appeal the decision before you pay the tax. To dispute the changes you must pay the tax and then file a claim for refund, which must be submitted within 3 years of the date you filed the return or within 2 years of the date of your last payment for the tax.
Interest and penalty
Per the FAQ, no interest is charged if you pay the full amount by the due date on the payment coupon; interest accrues on the unpaid balance after that date. A late payment penalty applies if you can’t pay the full amount. If you contact the IRS by the payment due date because circumstances beyond your control prevent full payment, the page says it may be able to remove the penalty depending on your situation.
How this page differs from the others
CP107 uses the same 60-day wording; CP133 is the overpayment version with a 10-day contact window.
More IRS notice pages
Other pages in this set: CP2000, CP13, CP16, CP107, CP108, CP133, CP136, CP153, CP2005. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP103 notice: what the notice is, the 60 days, interest and penalty FAQ. Read November 2, 2026.
IRS page last reviewed October 1, 2026. This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What does an IRS CP103 notice mean?
The IRS made changes to your tax return because it found a miscalculation, and your balance due changed as a result.
How long do I have to dispute a CP103?
The IRS page says to contact the IRS within 60 days of the date of the notice if you disagree with the changes.
What if I do not contact the IRS within 60 days of a CP103?
The IRS page says you lose the right to appeal before you pay the tax. To dispute the changes you must pay and then file a claim for refund within 3 years of the date you filed the return or 2 years of your last payment for the tax.
Is interest charged on a CP103 balance?
The IRS page says not if you pay the full amount by the due date on the payment coupon; interest accrues on the unpaid balance after that date.
What if I cannot pay the full CP103 amount?
The IRS page says you can request a payment plan and can apply online, including for installment agreements. A late payment penalty applies if you can’t pay in full.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.