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Warning - Attention Needed

IRS CP23 Notice

Estimated tax payments corrected — balance due

The IRS found a difference between the estimated tax payments on your return and what it posted to your account. The IRS states this leaves a balance due.

What is CP23? The IRS states it corrected your return because it found a difference between the amount of estimated tax payments claimed on the return and the amount posted to your account, and that you have a balance due because of these changes.

What This Notice Means

The IRS states it corrected your return because it found a difference between the amount of estimated tax payments claimed on the return and the amount posted to your account, and that you have a balance due because of these changes.

The practical step is to check the payments. Compare what you claimed against what you actually paid and when — a payment applied to the wrong year or the wrong taxpayer identification number is a common cause of this difference.

Why You Received This Notice

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    The estimated tax payments claimed on your return did not match what the IRS posted to your account.

Important Deadline

Pay the amount owed by the date shown on your notice. The IRS states no number of days on the CP23 page.

What You Should Do

  • Review the notice and verify your estimated tax payments were listed correctly.
  • If you agree, pay by the date shown, or request a payment plan if you cannot pay in full.
  • If you disagree, the IRS states to contact it at the number shown on the notice by the date indicated.
  • This page explains the notice in general terms and is not advice about your situation.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

What NOT to Do

  • Do not assume this is a refund notice. The IRS states the correction leaves a balance due.
  • Do not ignore the date on the notice — interest and a late payment penalty apply to unpaid amounts.

Frequently Asked Questions

Why did my estimated tax payments change?
The IRS states it corrected your return because it found a difference between the amount of estimated tax payments on your return and the amount posted to your account. It says to review the notice to verify the payments were listed correctly, and to contact it at the number shown by the date indicated if you disagree.
Am I getting a refund?
Not from this notice. The IRS states the changes leave a balance due. A notice about an increased refund is a different notice — read the title and the figures on the one you actually received.

Need Help With This Notice?

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Related Notices

Recommended Next Steps

  • Pull your own record of estimated payments — dates, amounts, and the year each was applied to.
  • If you cannot pay the corrected balance, read our payment plan entries.

Sources and last reviewed

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.