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CP 145 Sample Contents

Contents of This Notice - Page 1 of 1

Application of Overpayment

On the return identified above you asked to have [$ amount] applied to your next tax period.

We were able to apply only [$ amount] of the amount because of one of the following reasons:

  1. There was an error on your return, or
  2. You had an outstanding balance on another account, or
  3. A penalty amount was charged to your account.
  4. The payments claimed on your return were more than the total amount credited to your account, or
  5. A condition on your account will not allow the application of your credit at this time.

If (1), (2), or (3) above apply, you should receive a separate notice explaining the decrease in your overpayment.

If (4) applies, and you do not believe all your payments were properly credited to your account, or if (5) applies, and you do not receive notification from us within 45 days regarding the credit, please call us at the toll-free number near the top of this notice.

No further action is required by you. However, you should keep this notice with your records for preparing your next tax return. If you have any questions, you may call us at the number listed above.

Thank you for your cooperation.

Page Last Reviewed or Updated: 2012-08-12