U.S. · IRS notices
IRS CP108 notice explained.
A notice that the IRS received your payment but could not determine the correct form or tax year to apply it to.
CP108 says the IRS received a payment from you but couldn’t determine the correct form or tax year to apply it to. The IRS page says that if the payment was applied correctly there is nothing to do; if it was applied incorrectly, call the number on the notice or fill out Form 15108, Correction to Your Federal Tax Deposit (FTD), and send it to the address on the notice.
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 received a payment from you, but we couldn’t determine the correct form or tax year to apply it to.”
If the payment was applied correctly
Nothing to do. The IRS page says you don’t need to contact it.
If it was applied incorrectly
Tell the IRS where it should apply the payment, either by calling the phone number on the notice or by filling out Form 15108, Correction to Your Federal Tax Deposit (FTD), and sending it to the address on the notice. The page prints no response date.
Balance still due
The FAQ points to paying taxes electronically. If you don’t have internet access, it gives the Electronic Federal Tax Payment System (EFTPS) Customer Service number as 800-555-4477 (303-967-5916 from outside the country).
Other corrections and getting help
The FAQ says another correction to your account needs an amended tax return. If you have tried several times to get answers without success, it describes the Taxpayer Advocate Service as an independent organization within the IRS that can help if your problem is causing a hardship or you haven’t been able to resolve it; TAS help is always free, with the number printed on the page as 877-777-4778 (TTY/TDD 800-829-4059).
How this page differs from the others
CP108 is about where a payment was applied, not about a change to a return.
More IRS notice pages
Other pages in this set: CP2000, CP13, CP16, CP103, CP107, 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 CP108 notice: what the notice is, Form 15108, FAQ. Read November 2, 2026.
IRS page last reviewed July 20, 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 CP108 notice mean?
The IRS received a payment from you but could not determine the correct form or tax year to apply it to.
Do I have to respond to a CP108?
Not if the payment was applied correctly. If it was applied incorrectly, the IRS page says to let the IRS know where to apply it.
How do I tell the IRS where to apply the payment?
Per the IRS page, call the phone number on the notice or fill out Form 15108, Correction to Your Federal Tax Deposit (FTD), and send it to the address on the notice.
What if I still have a balance due after a CP108?
The IRS page points to paying taxes electronically and gives EFTPS Customer Service at 800-555-4477 if you don’t have internet access.
What if the IRS has not answered my questions about a CP108?
The IRS page describes the Taxpayer Advocate Service, an independent organization within the IRS, which can help if the problem causes a hardship or you have not been able to resolve it.
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.