Receiving a tax notice or letter is never a pleasant experience. It can be confusing and frustrating if you don't understand why you received the notice in the first place. That's why we wrote The Ultimate Guide to Tax Notices and created a tax notice library filled with the most common tax notices and letters you might receive. We believe the process of staying compliant with your taxes should be as effortless as possible.
General Information
- What is the notice number? CP128
- What government agency sends this notice? The Internal Revenue Service (IRS)
- What is this notice about? You have a remaining balance due on a tax period after an overpayment (offset-in) was applied to your account.
- What should you do if you receive this notice?
- Read and review your notice carefully. It provides the date and amount of the payment(s) that the IRS applied to your account. It may also suggest additional steps for you to take, depending on your situation.
- If you owe, pay the amount due now.
- Make your check or money order payable to the United States Treasury.
- Write your employer identification number (EIN), tax form number, and tax period on your payment.
- Use the envelope enclosed with your notice.
FAQs & Additional Information
- Why was this notice sent? The CP128 notice was sent to you because the IRS applied an overpayment on your account to another tax form or tax period for your taxpayer identification number (TIN) account.
- What should I do if the CP128 is incorrect and I find you misapplied a payment or haven't credited a payment that I made? Contact the IRS with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. The IRS representative will discuss the issue with you and give you further instructions.
- Whom should I call with questions about a CP128 notice? The toll-free customer service number is found in the upper right hand corner of the notice.
- What do I say when I call the IRS? Mention that you received a CP128 notice 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.
- Where should I send my payment for the CP128 notice? Send your payment to the address listed in the upper left-hand corner of the notice.
- What happens if I can't pay the full amount I owe? See if you qualify to set up a payment plan through the IRS' Online Payment Agreement Application.
- Am I charged interest on the money I owe? If you don't pay the amount you owe in full by the date on your notice, 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 if you did not pay the amount you owe in full. You can contact the IRS at the toll-free 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 the IRS by the due date of your payment and, depending on your situation, they may be able to remove the penalty.
- What if I have tried to get answers and after contacting the IRS several times have not been successful? Call Taxpayer Advocate at 877-777-4778 or for TTY/TDD 800-829-4059.
What does it look like?
Resources
Looking for more information about this notice? Here are some helpful resources:
- About the notice - https://www.irs.gov/individuals/understanding-your-cp128-notice
- Example copy of the notice - https://www.irs.gov/pub/notices/cp128_english.pdf
How can we help you today?
Are you looking for more information about your tax notice or other challenges? DiMercurio Advisors has a dedicated team supporting tax notices, audits and more. We are passionate about ensuring you are well-informed and in control of your tax situation.
