U.S. · IRS notices
IRS CP13 notice explained.
A notice that the IRS corrected your return and your account balance is zero.
CP13 tells you the IRS corrected one or more mistakes on your tax return and that, because of the changes, you are not due a refund and do not owe an additional amount: your account balance is zero. The IRS page says that if you agree you don’t need to respond, and that if you disagree you contact the IRS at the number on the notice by the date indicated.
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 corrected one or more mistakes on your tax return. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.” The IRS page tells you to read the notice to see what was changed and how the changes affected your balance.
If you agree
The IRS page says you don’t need to respond. Correct the copy of your tax return that you keep for your records, but do not send it to the IRS.
If you disagree
Contact the IRS at the number shown on the notice by the date indicated. The IRS FAQ says the fastest way to resolve many return errors is by telephone, that some cases need information you may give verbally, and that if a missing or corrected document is needed you can fax it while on the telephone. It repeats the warning to understand an online fax service’s privacy and security policies.
What the IRS says about reversing changes and the date
The FAQ says the IRS will reverse most changes it made if it increased the amount you owe or if your return requested a refund, and that you don’t need to provide an explanation or documents to ask for the reversal, though doing so may help resolve the case faster. If the IRS doesn’t receive information supporting the original return, it says it may forward the case for audit, and the audit staff will contact you within 6 weeks to explain the process and your rights. If you don’t contact the IRS by the date on the notice, the page says you lose formal rights to have the changes reversed and your right to appeal to the U.S. Tax Court; it adds that information sent after that date will still be considered and the IRS may reverse the changes if it agrees with you.
Making another correction
The IRS page says a further correction to your return needs Form 1040-X, Amended U.S. Individual Income Tax Return. It also points to Online Account for tax records, balance, payments and transcripts.
How this page differs from the others
Compare CP16 (a correction where the refund was applied to other tax debts) and CP103 and CP133 (corrections that left a balance due or an overpayment).
More IRS notice pages
Other pages in this set: CP2000, CP16, CP103, 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 CP13 notice: what the notice is, what to do, FAQ. Read November 2, 2026.
IRS page last reviewed August 11, 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 CP13 notice mean?
The IRS corrected one or more mistakes on your tax return. You are not due a refund and do not owe an additional amount because of the changes, and your account balance is zero.
Do I have to respond to a CP13?
Not if you agree. The IRS page says that if you agree with the changes you don’t need to respond. If you disagree, contact the IRS at the number on the notice by the date indicated.
Should I send my corrected return to the IRS after a CP13?
No. The IRS page says to correct the copy of your return for your own records but not to send it to the IRS.
What if I miss the date on a CP13 and disagree?
The IRS FAQ says you lose formal rights to have the changes reversed and your right to appeal to the U.S. Tax Court, but that information sent after the date will still be considered.
How do I make another correction to my return after a CP13?
The IRS page says you need to file Form 1040-X, Amended U.S. Individual Income Tax Return.
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.