IRS Letter CP11A | Miscalculation on Return | How to Respond

May, 30 2024 by Kate Ferreira

Receiving a letter from the IRS is always a stressful situation. However, knowing what to do when you receive a letter and understanding your options is a great way to combat the stress.

If you have received an IRS Letter CP11A, then you’ve found yourself in the right place. Read on to understand why this letter was received and what you can do to respond – if a response is needed.

The IRS has issued this notice because they believe that there was a miscalculation on your tax return for the year in question and made changes to reflect this. Due to this miscalculation, it is likely that you owe money on account of the changes made to your tax return. The reason for these changes, and the subsequent amount owed, are both found on the first page of your IRS Letter CP11A.




The IRS Letter CP11A is considered a Math Error Notice that is typically issued in regard to the Earned Income Tax Credit (EIC) that was claimed on a taxpayer’s tax return. If you do not qualify for the credit taken, the IRS will remove this credit from your tax return, and you will owe additional tax based on these changes. Another alternative is you are still entitled to the credit, but a calculation error was made on the amount of credit, which the IRS adjusted. Be sure to read your notice carefully and in its entirety, as it will explain why the changes were made.

If you agree with the changes that the IRS has made, then you will want to pay the amount due on your letter by the due date listed to avoid additional penalties and interest charges. If you are unable to make the payment in its entirety, pay as much as you can now and make additional payment arrangements in the form of an installment or payment agreement with the IRS. To learn more about payment arrangements with the IRS, click here. Information regarding installment agreements can also be found on our Tax Debt Relief site.

If you do not agree with the changes made by the IRS, you will want to respond. You have the option to either call the IRS at the number listed on your notice or send a response by mail. Whichever you choose, it is important that you contact the IRS within 60 days of the date on the notice. Whether you contact the IRS by phone or mail, you will want to request the IRS reverse the change they made to your return. If you choose to mail your request, please remember to mail your response certified with return receipt request to show your letter was mailed in a timely manner. If you do not contact the IRS within the 60-day period, you will not be able to appeal the IRS’s determination without paying the tax first.

Providing documentation or additional information to the IRS to substantiate your position is also recommended so the IRS has a basis to agree with your position. When submitting documentation to the IRS, always send copies and not the original documents. Keep in mind that while you can still request the IRS reverse the change without providing additional information or documentation, the IRS may decide to forward your case for audit. Once your case is redirected for audit, it generally takes them 5 to 6 weeks to contact you. When you are contacted, the IRS will explain the audit process and your rights as a taxpayer.

Life tends to happen when we least expect it. Because of life’s unexpected surprises, deadlines can fly by before you know it. You are not completely out of options if you miss the 60-day window. To dispute the changes, you will first need to pay the additional tax due and then file a claim for refund. The time you have to submit a claim for refund is not unlimited. It must be filed within 3 years of the date you filed your return or within 2 years of the date of your last tax payment for the tax year in question, whichever is later.

As a reminder, if you have a membership with TaxAudit for the tax year listed on your IRS Notice CP11A, this is the type of IRS correspondence that we assist with. You will simply want to report this letter as being received and start a case, so one of our Tax Professionals can review and advise.

If you have received an IRS Letter CP11A and would like to start a case, click here to report your audit. You can also call our Customer Service Department at 800.92.AUDIT or 800.922.8348. Remember, the time to disagree with the changes made is limited, so contact us today. For more information, please click here.