CP45· Informational
CP45 — Overpayment could not be applied to next year
- Category
- Informational
- Urgency
- Informational
- Response window
- no action
- Key form
- —
No action required — retain it with your records.
Why the IRS sent this
Inability to credit the overpayment forward (often because a prior balance offset consumed it or the return information conflicted).
No response required
CP45 is informational. Retain it with your tax records. Update tax records and adjust current-year estimated tax payments to avoid an underpayment penalty.
What to do
Required action
Update tax records and adjust current-year estimated tax payments to avoid an underpayment penalty.
Appeal path
Informal — call the IRS
Informal — call the IRS at the number on the notice.
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
- CP49Notification that all or part of your refund was applied to a tax debt owed by you or your spouse.
- CP12The IRS corrected one or more mistakes on your return, resulting in either a new refund or a…
- Letter 6419Reconciliation document for taxpayers who received advance Child Tax Credit payments in 2021.…
- CP130Notification that your tax-return filing requirements may have changed and you may no longer…
- CP521Reminder that an installment-agreement payment is due.
- CP565Notification that the IRS has issued an Individual Taxpayer Identification Number (ITIN) for use…
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp45-notice. Always re-verify against the IRS page before acting.