What Causes Error 92124?
This error happens because the Canada Revenue Agency (CRA) does not allow CPP overpayment claims for returns filed more than four years late. The claim becomes ineligible, and adjustments are required to proceed.
How to Resolve Error 92124
To fix this error, adjust the CPP claims on your tax return as follows:
Locate Line 44800 (or 448 on 2018 and older returns) on your tax return.
(Tip: In the review section, go to “Your PDF” in the T1-General. This line is near the bottom.)Find the CPP overpayment amount, typically on T4 Box 16.
Reduce your CPP payment amount by the value shown on Line 44800 (or 448).
Verify that Line 44800 (or 448) now reflects $0.
Why This Matters
Resolving this error ensures your return is processed smoothly. While the CPP overpayment cannot be claimed, correcting your return prevents further delays or complications with CRA processing.
Tip: Avoid this issue by filing your tax return within four years of the tax year to keep CPP overpayment claims eligible.