What is the CP 10 notice?
The IRS sends this notice to inform you that they made one or more changes to your tax return. The changes made resulted in a reduced overpayment (tax refund). Since you requested part or all of the overpayment be applied to the following year's estimated tax, they are letting you know that they couldn't apply as much as you had requested.
What do I have to do?
If you agree with the IRS changes, adjust your tax return and estimated payment records to show the changed amount of overpayment applied to next year's tax return. If you don't agree with the changes made, write or call the IRS at the address or phone number listed on the IRS notice.
You can also view your
IRS Online Account for any recent changes.