CP22A — Changes to Your Tax Return, Balance Due
The IRS made changes to your return (often from an amendment or audit agreement) and now shows a balance due.
Deadline
21 days from notice date
Do I owe money?
Yes
What does CP22A mean?
CP22A is issued when the IRS has made changes to your tax return — often because you filed an amended return (Form 1040-X), agreed to changes proposed during an examination, or the IRS corrected information you provided. The result is a balance due. Unlike CP11, these changes are not just math errors — they reflect substantive adjustments to your return.
What should you do next?
- 1Review the notice to confirm the changes match what you agreed to or amended
- 2Pay the balance by the due date shown to stop interest and penalties
- 3If you did not request or agree to these changes, call the IRS immediately at 1-800-829-1040
- 4If you need to set up payments, apply for an installment agreement at IRS.gov/OPA
Frequently asked questions
I didn't file an amended return — why did I get CP22A?
CP22A can also result from IRS-initiated changes from an examination, a third-party correction, or an error resolution. Call 1-800-829-1040 to find out what triggered the change before paying.
Can I dispute the changes on CP22A?
Yes, within 60 days. If the changes were from an agreed audit, you generally cannot dispute them again unless there was an error in processing. If you never agreed to these changes, you have full appeal rights.
Not sure what your notice means?
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Explain my noticeLast updated: 2026-05-18