A CP22A tells you the IRS changed your tax return for the year shown, and you now owe money because of the change. According to the Taxpayer Advocate Service, it's sent when the IRS has made changes you requested. That might be an amended return you filed, or a correction you asked for by phone or letter. In most cases this notice simply confirms what you expected and gives you the bill. It isn't an audit or a penalty notice. If the change surprises you, call the IRS to find out exactly what was changed.
Why you got a CP22A
The IRS adjusted your account, and the adjustment created a balance due. IRS Document 6209 describes the CP22A as a notice of data processing adjustments resulting in a balance due of $5 or more. Typical situations:
- You filed an amended return (Form 1040-X) reporting more income or fewer deductions or credits than the original.
- You asked the IRS to correct something, such as a missing form or a withholding figure, and the correction increased your tax.
- You reported income you'd left off, such as a late Form 1099, after your original return was processed.
If you didn't ask for any change, call the IRS. The IRS's CP22A page also says to call the number on the notice if you think you may be a victim of identity theft. See tax identity theft.
How this differs from similar notices:
| Notice | What happened |
|---|---|
| CP22A | IRS made changes you requested; you owe |
| CP11 | IRS corrected a miscalculation on your return; you owe |
| CP2000 | IRS proposes changes based on third-party income records; you can respond before they're final |
| CP14 | No change to your return; just an unpaid balance |
What the CP22A says
- The tax year and a summary of the changes.
- The amount due, including any tax, penalties and interest from the change.
- The payment due date printed on the notice and payment coupon.
- A toll-free number to call about the changes.
The IRS's FAQ for this notice says that if you want to know exactly what was changed and why, you should call the toll-free number. Have a copy of the notice and your tax return ready, and mention that you received a CP22A with a balance due and need to review your account.
What to do
- Compare the notice with what you asked for. Pull out your amended return or the letter you sent. Does the new balance match what you expected?
- If you agree, pay by the due date. Pay online through your IRS Online Account, IRS Direct Pay or EFTPS. If you mail a check or money order, make it payable to the "U.S. Treasury." The Taxpayer Advocate Service notes Direct Pay and EFTPS are free.
- If you can't pay the full amount, look at a payment plan, a temporary collection delay or an offer in compromise. Individuals who owe $50,000 or less and have filed all required returns can apply online for a long-term plan. A short-term plan of up to 180 days has no setup fee. See IRS payment plans.
- If you disagree, call the number on the notice. Have canceled checks, your amended return and other records ready.
- Update your records. The IRS says to correct your copy of the return so it matches.
- If something else needs fixing, file another Form 1040-X. See our amended return guide.
For an approved long-term plan, the IRS lists 2026 setup fees of $29 online or $107 by phone, mail or in person with direct debit, and $69 online or $178 by phone, mail or in person for other payment methods. Low-income taxpayers can have the direct-debit fee waived.
What happens if you ignore it
- Interest starts. The IRS says interest accrues if you don't pay the full amount by the date on the payment coupon. The underpayment rate for individuals was 7% for most of 2026 (6% from April through June).
- A late payment penalty applies. The failure-to-pay penalty on tax the IRS adds after your return generally runs 0.5% per month of the unpaid amount after the notice due date, up to 25%. The IRS says that if you call by the due date and the shortfall was caused by circumstances beyond your control, it may be able to remove the penalty.
- Collection notices follow. The usual next notices are a CP501 reminder and then a CP503, followed by a CP504 notice of intent to levy if the balance remains.
Say your amended return adds $2,400 of tax and you can pay $400 a month. Six payments would clear it, which fits within a short-term plan of 180 days or less with no setup fee. Penalties and interest still accrue on the shrinking balance until it's paid. The IRS's online tool will show your exact payoff.
Is this notice real?
If you filed an amended return or asked for a change, the CP22A should line up with it. Confirm the balance in your IRS Online Account, or call the IRS at a number on IRS.gov. Never pay by gift card, prepaid card or wire to a person. See IRS scams.
Frequently asked questions
Why do I owe interest if I asked for the change myself?
Interest generally runs from the original due date of the tax, not the date you corrected it. The IRS says you won't be charged interest on the amount shown if you pay it in full by the "pay by" date on the notice. After that, interest continues on any unpaid amount.
I've called the IRS several times and can't get answers. What now?
The IRS's CP22A page suggests contacting the Taxpayer Advocate Service at 877-777-4778 (TTY/TDD 800-829-4059). See our Taxpayer Advocate Service guide.
Can I appeal a CP22A?
Start by calling the number on the notice. If the IRS made a change you didn't request or got the numbers wrong, it can correct the account. If the balance is right, but you can't pay, focus on a payment plan or penalty relief.
Sources
- Internal Revenue Service (IRS), "Understanding your CP22A notice". irs.gov
- Taxpayer Advocate Service, "CP 22A". taxpayeradvocate.irs.gov
- IRS, Document 6209, Section 9: Notices and Notice Codes (2018). irs.gov
- IRS, "Payment plans; installment agreements". irs.gov
- IRS, "Failure to pay penalty". irs.gov
- IRS, "Interest". irs.gov
- IRS, Publication 594, The IRS Collection Process (Rev. 1-2026). irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.