Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Federal & State E-file

How To Fill Out A 1040ez FormE-file State Taxes FreeHow To File My 2011 Taxes Online For FreeTaxact 2010 Free Version2011 1040 FormFree State Efile TaxesFederal Tax Form 1040xAmended State Tax FormTax Act 2012 Login Return UserFiling 2009 Taxes Late Online For FreeHow Do You Ammend A Tax ReturnFree File State Taxes OnlineFree 2010 Tax Software DownloadHighest State TaxesIrs 1040ez Form 2012Free Tax Filing For Low IncomePrintable 1040ez Tax Form1040ez Form 2011 PrintableH And R Block 1040ezTax Act Free 2012E File Tax PreparationAmend 2010 Tax Return FreeForm 1040x More:label_form_201040x More:taxesAmendment TaxForm 1040 Ez 2013Filing An Amended Return For 2013Free State Tax Efile For Low IncomeInstructions For 1040ez Form2011 State Tax FormFree Tax UsaFiling An Amended Tax Return 2012Taxes 2008Amendment To TaxesIrs 1040ez Form2011 Tax Form 1040Income Tax Deadline2010 Irs Form 10402012 Income Tax FormsSelf Employed Tax FilingTax Form 2011

Free Federal & State E-file

Free federal & state e-file 12. Free federal & state e-file   Filing Form 720 Table of Contents Attachments to Form 720. Free federal & state e-file Conditions to allowance. Free federal & state e-file Use Form 720 to report and pay the excise taxes previously discussed in this publication. Free federal & state e-file File Form 720 for each calendar quarter until you file a final Form 720. Free federal & state e-file For information on filing Form 720 electronically, visit the IRS e-file website at www. Free federal & state e-file irs. Free federal & state e-file gov/efile. Free federal & state e-file You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Free federal & state e-file Form 720 has three parts and three schedules. Free federal & state e-file Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Free federal & state e-file Part II consists of excise taxes that are not required to be deposited. Free federal & state e-file Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Free federal & state e-file Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Free federal & state e-file Complete it if you have an entry in Part I. Free federal & state e-file Schedule C, Claims, is used to make claims. Free federal & state e-file However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Free federal & state e-file Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Free federal & state e-file Attachments to Form 720. Free federal & state e-file   You may have to attach the following forms. Free federal & state e-file Form 6197 for the gas guzzler tax. Free federal & state e-file Form 6627 for environmental taxes. Free federal & state e-file Form 720X. Free federal & state e-file   This form is used to make adjustments to Forms 720 filed in prior quarters. Free federal & state e-file You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Free federal & state e-file See Form 720X for more information. Free federal & state e-file Conditions to allowance. Free federal & state e-file   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Free federal & state e-file For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Free federal & state e-file However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Free federal & state e-file Final return. Free federal & state e-file   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Free federal & state e-file Due dates. Free federal & state e-file   Form 720 must be filed by the following due dates. Free federal & state e-file Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Free federal & state e-file One-time filing. Free federal & state e-file   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Free federal & state e-file   If you meet both requirements above, see Gas guzzler tax (IRS No. Free federal & state e-file 40) in the Instructions for Form 720 for how to file and pay the tax. Free federal & state e-file Payment voucher. Free federal & state e-file   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Free federal & state e-file Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP22A Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

The notice says "Based on the information you provided, we changed your 200X Form 1040 to correct your:..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

What do I say when I call the IRS?
Mention that you got a CP22A notice with a balance due and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Free Federal & State E-file

Free federal & state e-file Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. Free federal & state e-file C Comments on publication, Comments and suggestions. Free federal & state e-file Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. Free federal & state e-file Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. Free federal & state e-file E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. Free federal & state e-file Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. Free federal & state e-file Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. Free federal & state e-file Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. Free federal & state e-file Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. Free federal & state e-file T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Free federal & state e-file TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. Free federal & state e-file Transferee liability, Transferee liability not affected by innocent spouse relief provisions. Free federal & state e-file Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. Free federal & state e-file Prev  Up     Home   More Online Publications