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CP 145 - Application of Overpayment

Details About This Notice:
Sample Content: Page 1
Purpose:   We send a CP 145 to inform the recipient that we applied less than the requested amount to the subsequent tax period.
Reason for Issuance:   The recipient of this notice requested on their return that we apply a portion of their overpayment to the following tax period. For one of several possible reasons, we weren't able to do so. This notice outlines the possible reasons for the reduced amount and tells how much, if any, we were able to apply.
Page Last Reviewed or Updated: 12-Aug-2012