What Is IRS Notice CP11?
IRS Notice CP11 is sent when the IRS corrects an error on your tax return and the correction results in additional tax owed. The notice explains what the IRS changed, how it affects your tax, and the new balance due.
CP11 is not an audit and does not automatically mean penalties or enforcement action.
What Does a CP11 Notice Mean?
A CP11 notice means the IRS reviewed your return, made adjustments it believes are correct, and determined that you now owe more tax than originally reported.
The notice includes:
- The reason for the change
- The updated tax amount
- Any penalties or interest, if applicable
Why Did You Receive a CP11 Notice?
You may receive a CP11 notice if the IRS:
- Corrected a math or calculation error
- Adjusted credits or deductions
- Recalculated tax based on updated rules or limits
- Made changes related to forms or schedules attached to your return
CP11 is commonly triggered by processing corrections, not audits.
Is CP11 a Bill or an Audit?
CP11 functions as a billing notice, but it is not an audit.
You are allowed to:
- Review the changes
- Agree and pay, or
- Disagree and respond with documentation
What Is the Deadline to Respond to a CP11 Notice?
You should respond or pay by the date shown on the CP11 notice.
If you disagree with the changes, responding promptly helps:
- Prevent penalties and interest from increasing
- Avoid escalation to collection notices
What Happens If You Ignore a CP11 Notice?
If a CP11 notice is ignored:
- Penalties and interest may accrue
- The balance may progress to collection notices (such as CP14 or CP501)
- Enforcement notices may follow if unresolved
Ignoring CP11 turns a correction into a collection issue.
What Are Your Options After Receiving a CP11?
Your options depend on whether you agree with the IRS changes:
If You Agree
- Pay the balance due
- Set up a payment plan if needed
If You Disagree
- Respond with documentation explaining why the IRS is incorrect
- Request further review or correction
Which IRS Forms Are Related to a CP11 Notice?
Forms commonly associated with CP11 include:
- Form 1040-X – Amended return if corrections are needed
- Form 6251 – If changes involve Alternative Minimum Tax
- Form 9465 – Installment agreement request
- Form 843 – Penalty or interest abatement, if applicable
What IRS Notices Are Related to CP11?
Notices commonly related to CP11 include:
- CP12 – Corrected return resulting in a refund
- CP14 – Balance due notice after assessment
- CP501 / CP503 – Reminder notices if unpaid
When Should You Seek Help With a CP11 Notice?
You may need assistance if:
- You disagree with the IRS corrections
- The notice involves complex tax calculations
- Penalties or interest were added
- Multiple tax years or forms are involved
Summary
IRS Notice CP11 is issued when the IRS corrects your tax return and the changes result in a balance due. While it is not an audit, it requires review and timely response to avoid penalties, interest, and escalation into collection notices.
Scope Note
This page explains IRS Notice CP11 and general response options. It does not provide legal or tax advice.