CP22A

A CP22A says the IRS processed changes to your return — typically ones you requested, like an amended return — and the changes result in a balance due. It's the bill that follows a processed correction.

“The changes are in, and they leave an amount owed. Pay by the printed date, or use a payment plan, temporary delay, or offer in compromise. If the changes don't look like yours, call the number on the notice with your return in hand.”

Interest accrues past the printed date and a late-payment penalty applies — though the IRS notes it can sometimes remove the penalty when circumstances beyond your control caused the delay and contact happens by the due date.

• The notice and the amended return or request that triggered it
• Your original return
• Payment records
• A comparison of the notice's figures against what you expected the amendment to do

• Verifying the processed change matches the amendment as filed
• Contesting changes that were entered wrong or never requested
• Structuring payment when the balance is right but unaffordable
• Penalty-relief requests made by the due date