The CP24 arrives when there’s a discrepancy between how you expected an estimated tax payment to be applied and how the IRS actually applied it. Most commonly this happens when a payment made near a year-end deadline was credited to a different tax year than intended.
It’s usually a minor administrative matter — but it can result in an unexpected balance or a smaller refund if not reviewed carefully.
What the CP24 means
CP24 notifies you that an estimated tax payment on your account was applied in a way that differs from what you reported on your return. This might mean a payment was credited to the current year when you intended it for the prior year, or vice versa. It can also result from a payment timing issue where a January payment was applied based on when it was processed rather than when it was intended.
The notice explains how the payment was applied and what effect that has on your balance or refund.
What to do
Review your estimated payment records — EFTPS confirmations, cancelled checks, or bank statements — and compare them against how the IRS applied each payment. Your IRS online account shows every payment credited to your account by date, amount, and tax year.
If the payment was applied to the wrong year, contact the IRS in writing to request that it be moved to the correct period. Include your payment records as documentation.
If the application was actually correct and you had misidentified the intended tax year, update your records accordingly and address any resulting balance.
Frequently asked questions
Can I request that a payment be moved from one tax year to another? Yes. The IRS can reallocate payments between tax years when you provide documentation showing the intended application. Submit a written request with your payment records.