If you received a CP 13 notice titled, "We Changed Your Return, You
Have an Amount Due," it means IRS changed some of the figures on your
income tax return. We explain why we made the changes on the second
page of the notice. Please read that part carefully.
The changes we made to your figures are outlined in the tax statement
on the first page of the notice. You should look them over and
compare the figures with the ones on your copy of your income tax
return. Remember, the changes we made may cause some other items on
your return to change also, so you may wish to review your whole
You don't need to respond to this notice unless you believe that we
have made a mistake in our figures or that we haven't considered some
In that case, please call us at the toll-free number 1-800-829-8815.
If possible, please have a copy of your tax return and the notice
when you call.
When the amount you owe is less than $5, it is our policy to
disregard it. When the refund is less than $1, it will be sent to you
If you normally make estimated tax payments you should check over the
way you figured how much to pay, because the changes we made to your
income tax return may change the amount of the estimated tax payments
you'll need to make this year. For more information about estimated
tax payments, order refer to Publication 505, Tax Withholding and
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