IRS CP23 Notice: Estimated Payments and A Balance Due
Notice Instructions: Follow the payment or disagreement date on your actual notice.
Trace The Payment Before Accepting The Difference.
CP23 reports a difference between estimated payments on your return and IRS account credits. The resulting changes leave a balance due; other return changes may also appear.
Read The IRS Guidance For CP23 · Source checked October 11, 2026.
What to Check Next
- Step 1: Compare estimated payments and prior-year credits with your records.
- Step 2: Have the return and payment evidence ready.
- Step 3: If you agree, pay by the notice date or explore payment arrangements.
- Step 4: If you disagree, call the notice number by the stated date.
Common Questions About CP23
- What If My Payment Is Missing?
- Call the notice number with your return and payment evidence. Follow the IRS instructions.
- Does Every CP23 Give Me Thirty Days?
- Use the date printed on your own notice.
Understand the Notice.
See the Bigger Picture.
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