Warning - Attention Needed

IRS CP22 Notice

Changes to Your Return - Refund Reduced or Owe More

IRS adjusted your return and now you owe or get less refund

What is CP22? CP22 means the IRS made changes to your tax return that either reduced your expected refund or resulted in a balance due.

What This Notice Means

CP22 means the IRS made changes to your tax return that either reduced your expected refund or resulted in a balance due. This notice explains what changes were made and why.

Why You Received This Notice

1
Math errors on your return
2
Credits or deductions you claimed were adjusted or disallowed
3
Income amounts did not match IRS records
4
You had a prior tax debt that was offset against your refund

Important Deadline

The due date is printed on your notice. The IRS states no number of days on the CP22 page.

What You Should Do

Review the explanation of changes carefully
Verify the adjustments against your records
If correct, pay any balance due by the deadline
If incorrect, respond with documentation within 60 days
Call the IRS if you need clarification

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

Penalty Relief

Situations where the same return type was filed on time for the prior three years and no penalty was assessed in that window — the timely compliance history the IRS tests for administrative relief

What NOT to Do

Do NOT ignore the notice
Do NOT assume the changes are correct without review
Do NOT miss the response deadline if disputing

Frequently Asked Questions

What if I can't pay the amount the changes created?

The IRS points to payment plans, a temporary delay of collection, and the Offer in Compromise programme. It states interest accrues on unpaid amounts and a late payment penalty applies if the balance is not paid by the due date.

Why was my refund reduced?

Common reasons include: math errors, disallowed credits, prior tax debts being offset, student loan offsets, or child support debts. The notice should explain the specific reason.

Need Help With This Notice?

Use our free tools to understand your options and connect with professionals who can help.

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Recommended Next Steps

Compare the notice to your original return line by line
Gather supporting documents if you plan to dispute
Consider payment options if you owe and cannot pay in full

Sources and last reviewed

Understanding your CP22A notice (the IRS publishes this notice family as CP22A) — Internal Revenue Service, retrieved 2026-08-20

Sourced to primary IRS materials and editorially reviewed on 2026-08-20. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.