Notice Type
An IRS CP24 notice means the estimated tax payments or other payments reported on your return do not match the payments the IRS posted to your account. The IRS changed the return to match its records, and the adjustment may create a credit or increase the refund due. The notice may also include other processing changes.
IMPORTANT: Compare every estimated payment and any prior-year credit shown on CP24 with your own records. If you agree with the changes, the IRS generally does not require a response. If you disagree, contact the IRS by the date shown on the notice and have your payment records available. Do not spend or rely on an unexpected refund until you understand why the account changed.
Before You Respond
Compare CP24 with your filed return, IRS Online Account, prior-year overpayment applied forward, EFTPS confirmations, bank records, cancelled checks, and any other payment documentation. Confirm that the IRS listed the payments you actually made and that any prior-year credit was applied to the correct tax year. If the notice shows a payment you did not make or a credit you do not recognize, review the account before treating the refund as final.
Know Before You Act
If you agree with CP24, no response is generally required and the IRS says any remaining refund is usually issued within several weeks, provided there are no other taxes or debts the government must collect. If you disagree, the issue may be an incorrect return entry or an IRS payment-posting problem. CP24 is not a bill and does not mean the taxpayer owes simply because the IRS changed the return. A CP23 estimated-payment balance-due notice addresses the companion situation in which an adjustment creates or increases a balance due. A CP12 refund or overpayment adjustment and CP13 changes with no balance or refund can also involve return adjustments.
Start with a secure notice upload and a free IRS notice summary so you can identify the tax year, payments the IRS credited, the amount claimed on the return, the resulting credit or refund, and the response date if you disagree. The optional $45 Review & Guidance may help reconcile the notice against payment records and identify whether the credit appears consistent with the taxpayer’s records. Think Twice Tax does not contact the IRS or trace payments directly with the IRS as part of the standard service.