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Official form guide
IRS Form 14704 is the Request for Certificate of Correction (C‑COR). Use it when you need the IRS to correct an error on a previously filed return or information return.
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IRS Form 14704 is the Request for Certificate of Correction (C‑COR). Use it when you need the IRS to correct an error on a previously filed return or information return.
Plain English
If the IRS made a mistake on a tax return you already filed, you fill out this short form to ask for an official correction. It’s a simple request, not a new tax return.
Submission Date
AI co-pilot
Form selector
Error on individual return
Amends taxable income and tax liability
✓ Verify if correction changes tax due
Error on information return (e.g., 1099)
Corrects payer/recipient data
✓ Confirm the return type before using
There is no fixed deadline, but the request must be filed before the statutory limitation period for the original return (generally three years from the filing date). Submitting early reduces processing time and avoids interest accrual.
Checklist
Taxpayer identification number
Social Security or EIN · Found on original return
Return year and type
Copy of original return · In the return’s header
Error description
Written narrative · Based on taxpayer records
Supporting documents
Copies of original return, corrected statements · Attached to form
Field map
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 14704 is currently active for the 2024 tax year. The latest edition was released in October 2023. Check the IRS website for any updates before filing.
Quick Facts
Downloads
Form vs. Amended return
Mistaking a correction request for a full amendment
→ Verify whether tax liability changes
Mailing address
Different addresses for individual vs. business returns
→ Use the address in the current instructions
Signature requirement
Assuming electronic signature is acceptable
→ Provide a handwritten signature
Error description length
Too brief or overly technical
→ Write a concise, plain‑language explanation
Attachments
Forgetting to include the original return copy
→ Double‑check attachment list before mailing
Workflow map
Before
Current
After
Often used with
⚠ If something goes wrong
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