What Is an IRS CP22A Notice?

IRS Notices Explained
Written by Enrolled Agent
Reviewed by Enrolled Agent

A CP22A is a “Return Changed” notice. It means the IRS updated your return based on information you provided (or that the IRS received) and your account balance changed. Here’s why you received it, what it means, and how to respond.

Quick Answer

The CP22A confirms the IRS changed your return and recalculated your balance. You may now owe more, owe less, or have a different refund/credit than before. The notice explains the changes and what happens next.

Important: If the CP22A shows a balance due, penalties and interest keep accruing until the balance is resolved. If anything looks off, respond by the date on your letter.

Why You Received a CP22A

You sent documents or information that changed your original return (e.g., after a prior IRS inquiry).
The IRS processed updates from third parties or internal transcripts that affect income, credits, or deductions.
An amended return or correspondence resulted in a recalculation of your account.

CP22A is part of the IRS’s adjustment series; it reflects a processed change, not merely a proposal.

What the CP22A Means

The notice details which items changed on your return and how those changes affect tax, penalties, and interest. If you now owe, the letter includes payment options. If you’re due a refund or credit, it explains timing and whether it will be issued or applied to other balances.

Review the line-by-line changes and compare them to your records. Make sure the IRS applied your information correctly.

What to Do Next

Act based on your situation:

If you agree and owe: Pay or request an Installment Agreement. Ask about penalty relief when appropriate.
If you agree and are due a refund/credit: Monitor for issuance or application to other balances; update address/banking if needed.
If you partially agree or disagree: Contact the IRS by the deadline on your notice and provide documentation to correct the adjustment.

Need the bigger picture? Read our Complete Guide to Back Taxes in the U.S. for how adjustments, penalties, and collections connect—and your best options at each stage.

If You Disagree

If the CP22A doesn’t reflect your records, respond promptly. Gather supporting documents (returns, statements, receipts) and explain the correction clearly. If the change stems from earlier proposals (e.g., after a CP2000), include any prior correspondence that supports your position.

Timely engagement prevents the change from becoming the final word on your account.

If You Ignore the CP22A

If the CP22A shows a balance due and you take no action, penalties and interest continue and the account can move into collections—leading to reminder notices (CP501, CP503), levy intent (CP504), and final levy notice (LT11).

Early resolution is simpler, cheaper, and preserves more options than waiting for collection enforcement.

How Polaris Can Help

Polaris Tax & Accounting represents taxpayers nationwide through IRS adjustments. Our Enrolled Agents reconcile CP22A changes against IRS transcripts and your documentation, correct errors, and—if you owe—secure the right resolution: payment plan, hardship hold, settlement consideration, or penalty relief.

We handle the IRS communication for you and keep your filings clean and defensible going forward.

Your Next Step: If your CP22A changed your balance, get expert guidance now. Schedule a consultation.

Related Resources

FAQs

How is CP22A different from CP21A?

Both are adjustment notices confirming changes to your account. CP22A typically reflects changes based on information you provided that altered your original return; CP21A can reflect a range of processed adjustments. Either way, your balance has been recalculated.

Do I need to amend my return after a CP22A?

Not usually. The CP22A reflects an IRS-processed change. If it’s still wrong, you can dispute with documentation. In some cases, filing an amended return can be strategic—professional guidance helps you decide.

Will a CP22A delay my refund?

It can. The notice explains whether a refund will be issued, adjusted, or applied to other balances. Monitor status and respond quickly if something is off.