U.S. · IRS notices
IRS CP52 notice, Schedule SE correction.
What the IRS says this notice is, what it asks, and where to respond.
CP52 (printed by the IRS as CP52): The IRS made a correction to the self-employment taxes claimed on your Schedule SE (Form 1040). Deadline as printed by the IRS: None. The IRS page says no action is needed at this time.
Look up a part of the CP52 page
Result
What the IRS says about the CP52 notice
| Topic | What the IRS page says |
|---|---|
| What it is | The IRS made a correction to the self-employment taxes claimed on your Schedule SE (Form 1040). |
| What it asks | No action is needed at this time, according to the page. |
| Deadline as printed | None. The IRS page says no action is needed at this time. |
| Where to respond | No response is listed. The page says the IRS will send a separate notice explaining the correction. |
| If you disagree | The page does not describe a dispute process for this notice. |
| If you do not respond | No action is required, so the page states no consequence. |
| Social Security records | The IRS page says it will forward the corrected information to the Social Security Administration to adjust your Social Security records. |
| Suggested steps | Review the Schedule SE you filed for the year on the notice, read Who Must File Schedule SE under General Instructions in the Schedule SE instructions, and keep the notice in your permanent records. |
Check your own notice
This page restates the IRS web page for the notice number printed as CP52. Dates, amounts, tax years and the phone number or address that apply to you are printed on your notice, not on the IRS web page. If your notice number is different from this one, use the page for that number. If you are unsure a notice is real, the IRS contact information on the notice is the starting point; this page does not verify any notice.
IRS reference tools listed for this notice
The IRS page lists: Publication 1 (Your Rights as a Taxpayer), Schedule SE and its instructions, Publication 334, Notice Topic 651, Notice Topic 653.
More IRS notice pages
Other notices explained in this set: IRS CP523 notice, IRS CP53 notice, IRS CP59 notice, IRS CP63 notice, IRS CP74 notice, IRS CP60 notice, IRS CP521 notice, IRS CP88 notice, IRS CP76 notice, IRS CP77 notice.
Sources
- IRS: Understanding your CP52 notice: every statement in the table above. Read November 2, 2026.
The IRS may update its notice pages. Wording here is summarized from the page as read on the date above. Not tax, legal or financial advice.
Frequently asked questions
What is a CP52 notice?
According to the IRS, it tells you the IRS made a correction to the self-employment taxes you claimed on Schedule SE (Form 1040).
Do I need to respond to a CP52?
No. The IRS page says no action is needed at this time.
Will I get more information about the CP52 correction?
Yes. The IRS page says it will send a separate notice explaining the correction.
Does the CP52 affect my Social Security record?
The IRS page says it will forward the corrected information to the Social Security Administration to adjust your Social Security records.
What does the IRS suggest I do with a CP52?
Review the Schedule SE you filed for the year on the notice, read Who Must File Schedule SE in the instructions, and keep the notice in your permanent records.
Not tax advice
This page summarizes an IRS web page and is not tax, legal or financial advice, and it does not describe your account. A CPA, an enrolled agent or the IRS can confirm what your notice means for you. Everything runs in your browser; nothing you enter is sent anywhere.