IRS Notice CP24: Estimated Tax Overpayment

What does an IRS CP24 notice mean?

A CP24 notifies you that the IRS found a difference between the estimated payments you reported and what it has on record, and the difference is in your favor — you overpaid. As a result, the IRS is issuing a refund. The notice shows the reconciliation and the refund amount.

Why did you receive a CP24?

The IRS credited more estimated payments to your account than you claimed, or corrected your return in a way that created an overpayment, often after reconciling quarterly payments.

How to respond to a CP24 notice

If you agree, no action is required; expect your refund unless it is offset by other debts. Verify the payment amounts match your records, and contact the IRS only if something looks incorrect.

What happens if you ignore it?

No negative consequences follow from a CP24. Simply keep it with your records and confirm the refund arrives.

Common resolutions

• No action needed if you agree

Related IRS notices

• CP23 — Estimated Tax Payment Discrepancy
• CP12 — Correction Resulted in Overpayment
• CP21A — Adjusted Return — Refund Due