The IRS notice "CP13/AP13A" means that the IRS has corrected one or more mistakes/oversight on your tax return. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.
The notice explains the changes to the tax return (and/or Earned Income Credit).
The CP12 Notice is issued when the IRS identifies a discrepancy between the information on a taxpayer’s return and the data available to the agency. This often stems from computational errors, such as incorrect arithmetic or misapplied tax credits. For example, a miscalculation of the Earned Income Tax Credit (EITC) could prompt the IRS to adjust the return accordingly. The agency cross-references data from sources like W-2s and 1099s to ensure accuracy.
In some instances, the notice may be triggered by changes in tax laws that affect the taxpayer’s return. If a new tax provision is enacted after a return is filed, the IRS may revise the filing to reflect updated regulations. Taxpayers should stay informed about such changes, as the IRS automatically applies these adjustments.
If you agree with the adjustment(s), make the appropriate changes to your tax return record. If you do not agree with the change, call or write to the IRS at the phone number or address given in the header section of the notice.