CP 107, Balance Due Form 1042

CP 107 is a balance due notice generated from a math error.

Validate error with a math verification.

If the taxpayer's original figures are correct on their return, then adjust the taxpayer's account to reflect those original figures. The notice can be voided if the account is an even balance or returns to the taxpayer’s refund figures. If no math error remains after the adjustment and the account is in balance due status retype to a CP 161.