The IRS was aware that some payments made for 2021 tax returns were incorrectly applied to joint taxpayer accounts. These taxpayers received erroneous balance due notices (CP-14 notices) or notices showing the incorrect amount. These payments were made by the spouse (second taxpayer listed) on a joint return submitted through their Online Account. Some other taxpayers may also be affected outside of this group.
Taxpayers who received a notice but paid in a timely manner should not respond to the notice at this time. The IRS will provide an update as soon as possible. Taxpayers who partly paid reported balances due on their 2021 joint return, should pay the balance or follow instructions on the notice. Taxpayers could confirm previous payments by checking Online Account under the Social Security number that made the payment. Any assessed penalties and interest will be automatically adjusted when payments were applied correctly.
Programming affected certain returns. It did not move the payment to the married filing jointly account when the payment was (1) not electronic and made by the secondary spouse; and (2) electronic, made by the secondary spouse and posted before the joint return indicator was present to identify the primary taxpayer.