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IRS notice decoder · Payments and credits on your account

CP60: a payment was removed from your account

A CP60 says the IRS removed a payment it applied to your account by mistake, which can leave a balance. Here is how to check it.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

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CheckedOct 19, 2026

What a CP60 means

A CP60 says the IRS removed a payment it had applied to your account in error. The notice gives the date and amount of that payment. source 1

Taking a payment off your account can leave a balance where there wasn't one. That's why the notice may ask you to pay by a date. source 1

We read a CP60 as a bookkeeping correction: the question is whether that payment was really yours.

The date that counts

If you owe, pay by the date printed on your notice, or pay what you can and arrange the rest. If you think the payment was yours, the IRS asks you to mail proof of payment to the address on the notice. source 1

Why people get one

  • Someone else's payment landed on your account, often from a typo in a taxpayer number.
  • A payment was credited to the wrong person or account, and the IRS reversed it.

First steps

  1. Check your IRS online account (typed in yourself at irs.gov) to see the notice and confirm it's real.
  2. Find the payment date and amount on the notice and compare them with your bank records. source 1
  3. If the payment was yours, mail a copy of your proof of payment to the address on the notice. source 1
  4. If it wasn't yours and a balance is left, pay by the date on the notice through the IRS payments page, or apply online for a payment plan. source 1
  5. Keep the notice and your proof together.

What not to do

  • Don't assume the IRS is right about whose payment it was. Check your own records first.
  • Don't let the date pass in silence. Pay, set up a plan, or send proof.
  • Don't act on a link or phone number from an unexpected email or text that claims to be about this notice. Use irs.gov, typed in yourself.
  • Related CP62 The opposite notice: a payment was applied to your account.

Keep reading

Questions

What if the payment the IRS removed was really mine?

The IRS says to mail a copy of your proof of payment to the address on the notice. source 1

What if I can't pay the balance a CP60 leaves?

The IRS says to pay what you can now and arrange to pay the rest, for example with an online payment plan. source 1

Can my accountant deal with the IRS about a CP60?

Yes. The IRS says to complete and send Form 2848 to authorize someone to contact it for you. source 1

Sources

  1. IRS, Understanding your CP60 notice (updated January 30, 2026) (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.