Based on the information reported to the IRS under your name and Social Security number (SSN) by employers, banks, and other payers, you may need to verify tax credits claimed, income tax withholding, or business expenses before your refund will be released or applied as an overpayment to next year’s estimated tax.

You must respond within 30 days from the date of this letter, or the proposed changes will be made to your account changing the amount of your refund. If you don’t respond within the 30 days as required, then after the suspense period, the IRS will send either a Letter 3219C, Statutory Notice of Deficiency, allowing the taxpayer 90 days to petition the Tax Court, or a Letter 0105C, Claim Disallowed, or a Letter 0106C, Claim Partially Disallowed, and will make an immediate adjustment reflecting the claim disallowance.

While processing your tax return, an attempt was made to verify wages, withholding, and refundable credits, such as the Premium Tax Credit or the American Opportunity Tax Credit, that were reported to the IRS. The IRS records do not match up with the amounts you reported; therefore, the IRS is proposing adjustments to certain items on your return, e.g., your wages, withholding, and refundable credits. Adjusting your wages may also adjust your refundable credits claimed, such as the Earned Income Tax Credit or the Additional Child Tax Credit.

The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.

Call the IRS immediately as you may be a victim of tax-related identity theft. Someone else may have used your personal information to file this return.

To support the entries on your return and complete processing of your tax return you may need to submit documents and information requested in the Letter 4800C (within 30-days from the date of the letter), for example:

• Copies of periodic pay statements or check stubs clearly identifying dates of your employment and the gross income received and withholding deducted.
• A letter from the employer on company letterhead or stationery showing dates of your employment and the gross amount of wages paid and withholding deducted.
• §  A copy of your Form 1095-A, Affordable Insurance Marketplace Statement, or documents showing proof that you or your family enrolled in health coverage through the Health Insurance Marketplace.
• For tuition paid during the taxable year, photocopies of cancelled checks, receipts for tuition, fees and books, or transcripts from the educational institution. You can also submit a list of the classes you took showing the payments you made or documents showing that you were enrolled in a postsecondary school program.

Do Not file a Form 1040-X , Amended U.S Individual Income Tax Return, at this time. Your account will be corrected based on the review of documents submitted.

For the fastest case resolution, you may consider using the Documentation Upload Tool to reply: 

• complete your letter (signed and dated) 
• scan or take a photo of your letter showing if you agree or disagree 
• complete the upload form 
• submit your response 

 You can also reply by: 

• Fax your information to the fax number in the letter using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies, or 
• Mail using the envelope enclosed with the letter. 

The review process could take anywhere from 45 to 180 days. If you have not received your refund or heard from the IRS after that time, contact the IRS at the toll-free number listed at the top right corner of your notice.

If the IRS accepts your documentation, the IRS will send you a letter stating that it accepts your return as filed. If your documentation is not accepted, you will receive a letter explaining why. If you disagree, you may request a conference with the IRS Independent Office of Appeals (Appeals).

If you disagree, in the enclosed envelope, send the statement and photocopies of your original documents that support your position. If you’re unable to verify an amount you claimed, explain the issue and how you determined the amount. Include the Response Form or a complete copy of this letter.

If you have submitted all of your documentation and do not agree with the proposed changes to your account, request your case be forwarded to Appeals for review.

If you agree with the proposed changes to your account, sign and return the enclosed form. You will receive a bill advising you of the amount owed. The amount owed will include interest and penalties that will continue to accrue until the balance is paid in full.

If the IRS doesn’t accept the documentation submitted, you will receive a letter explaining why. If you disagree with the decision, you may request an Appeals conference. Appeals is independent from the IRS office that sent you this letter. If you don’t wish to appeal or you disagree with the Appeals decision, you may have the right to take your case to court.

• NTA Blog I Got A Notice From the IRS