IRS CP24: what it means and what to do
The IRS corrected your return because the estimated tax payments you reported didn't match the payments posted to your account, and you may now have a credit. This summary is drawn from the IRS page for the CP24, last checked on October 13, 2026.
Why you received a CP24
- The estimated tax payments on your return didn't match what the IRS posted to your account
- The notice may also include other changes made while processing your return
What to do
- Compare the payments on the notice with your records, including all estimated payments and any prior-year payments applied
- If you agree, no response is needed
- Correct your own copy of the return but don't send it to the IRS
- If you disagree, contact the IRS at the number on the notice by the date indicated
Deadline: By the date indicated on your notice
If you disagree, or do not respond
Contact the IRS at the number on the notice by the date indicated.
If you agree, no response is required and you should receive any remaining refund within 4-6 weeks if you owe no other taxes or debts the IRS must collect.
Get your records together first
Most notices come down to matching what the IRS has on file against your own records. Before you reply, pull the return the notice refers to, the bank statements and income forms for that year, and any payment confirmations. If your books are reconciled to the bank, that comparison takes minutes instead of days.
Source and verification
IRS: Understanding your CP24 notice (including CP24, CP24E, CP24G, and CP24U) →
Last verified against that page on October 13, 2026. This is general information, not advice for your situation. The notice itself is the authority on your amounts and dates. Talk to a CPA or enrolled agent if the amounts are large or you are unsure.
Related
- All IRS notices explained
- IRS CP2000 — The IRS is proposing changes to your tax return because income or payment information it received from third parties does not match what you reported.
- IRS CP14 — The IRS says you owe money on unpaid taxes.
- IRS CP501 — This is a reminder that you still owe a balance on one of your tax accounts.
- IRS CP503 — This is your second reminder that you have an unpaid balance on one of your tax accounts, because the IRS hasn't received your payment or a response to earlier notices.
- IRS CP504 — This is a Notice of Intent to Levy under Internal Revenue Code section 6331(d) and a final reminder that the IRS may levy your wages, bank accounts, or state tax refund for an unpaid balance.
- IRS LT11 — The IRS has not received payment for overdue taxes and intends to seize your property or rights to property.
- Find an accountant — for help responding.
Frequently asked questions
What is an IRS CP24 notice?
The IRS corrected your return because the estimated tax payments you reported didn't match the payments posted to your account, and you may now have a credit.
How long do I have to respond to a CP24?
By the date indicated on your notice Check the date printed on your own notice, which is the one that applies to you.
What happens if I ignore a CP24?
If you agree, no response is required and you should receive any remaining refund within 4-6 weeks if you owe no other taxes or debts the IRS must collect.
What if I disagree with the CP24?
Contact the IRS at the number on the notice by the date indicated.
Why did I get this notice if I don't pay estimated taxes?
Usually because of an incorrect estimated tax entry on the return or an incorrect payment on your account. Call the number on the notice.
What if the notice shows a payment I didn't make?
Call the number on the notice with your return and documents ready, and return any refund issued in error.
What if a payment was misapplied or not credited?
Call the number on the notice with your return and proof, such as canceled checks or an amended return.
How do I adjust my estimated payments?
Use Form 1040-ES; Publication 505 has more detail.
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Authoritative sources
US tax rules change every filing season. Always verify the current position with the official sources below before filing.
- IRS — irs.govInternal Revenue Service. Forms, publications, due dates, and current-year thresholds for federal income tax, payroll tax, and 1099 reporting.
- IRS — Forms & InstructionsCanonical PDF forms (W-4, W-9, 1099-NEC, 1040-ES, 941, 940, W-2, W-3) with current-year instructions.
- SSA — Business Services OnlineSocial Security Administration portal for W-2 / W-3 e-filing, EIN verification, and AccuWage validation.
- Streamlined Sales Tax — streamlinedsalestax.orgMulti-state Streamlined Sales and Use Tax Agreement (SSUTA) — registration in 24 SST member states with one application.
- Tax Foundation — Sales Tax & NexusIndependent state-by-state research on sales tax rates, economic nexus thresholds, and franchise / margin tax structures.
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