IRS notice
IRS Letter 12C: What It Means and How to Respond
Your return can't finish processing until you send a missing form or schedule or confirm income, withholding, credit or SSN details.
Reply by the date on the notice
The IRS asks for the requested information within 20 days; this is an IRS processing request, not a statutory deadline, but your return and any refund stay on hold until it is answered.
Letter 12C means the IRS needs more information before it can finish processing your individual income tax return. It usually asks for a missing or corrected form or schedule, or for proof of income, withholding, credits or a taxpayer identification number. The IRS asks you to send what the letter requests within 20 days, and not to file an amended return in response.
What this notice is telling you
- Your return reached the IRS but stopped short of being fully processed.
- The IRS is missing a form or schedule that supports an entry on Form 1040 or 1040-SR, or needs a corrected one.
- Or the IRS wants you to confirm amounts you reported, such as income, federal withholding or a credit.
- Or a Social Security number or ITIN on the return needs to be verified.
- Your letter says exactly which of these applies and what to send.
What to do
Find the exact request
Read the letter line by line and list each item it asks for. Answer each item the letter names, so nothing it asked for is left out.
Pull the matching documents
That may be a schedule or form that didn't go in with the return, Forms W-2 or 1099 proving withholding, records supporting a credit, or Social Security cards and ITIN letters for the people on the return. Send copies, never originals.
Answer within 20 days
Send the information the way the letter directs, using the contact details printed on it, and keep a copy of what you send.
Reply even if you disagree
If you think the IRS is wrong about what is missing, still respond and explain clearly what you disagree with. Silence doesn't resolve it.
Don't file Form 1040-X
The IRS specifically says not to send an amended return in response to a 12C. An amended return is a separate process and won't answer the letter.
Matching the request to what you send
| What the letter asks about | What usually answers it |
|---|---|
| A missing or corrected form or schedule | A completed copy of that specific form or schedule for the tax year on the letter |
| Income or federal withholding | Copies of the Forms W-2, 1099 or other statements showing the amounts and the tax withheld |
| A credit you claimed | The form that computes the credit and the records it relies on |
| A Social Security number or ITIN | Copies of the Social Security card or ITIN assignment letter for the person named |
Why an amended return is the wrong answer
It is tempting to fix the return by filing Form 1040-X, especially if you realize a schedule was left out. The IRS says not to. The original return is still in processing and the 12C is asking for specific pieces to finish it. Answer the letter with the requested information; if you later find a change that isn't part of the 12C request, an amended return can be considered once the original has processed.
What happens after you respond
If you're due a refund, the IRS says it will send it about six to eight weeks after it receives your response. Keep a copy of everything you send and a note of the date and method, in case you need to show later that you replied on time.
To keep a 12C from recurring next year, the IRS suggests including complete documentation, using the correct forms and schedules, and double-checking every SSN and ITIN before filing.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once you sign Form 2848.
IRS & SCDOR letters — Find your notice number below, see what it means and which date matters, then let a licensed CPA deal with the IRS or SCDOR on your behalf.
Sources
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about Letter 12C
Is a Letter 12C the same as an audit?
The IRS describes Letter 12C as a request for information it needs to process your return, such as a missing schedule or verification of income, withholding, credits or SSNs. Follow the specific request on your letter.
How long will my refund take after I answer a 12C?
The IRS says that if a refund is due, it will send it about six to eight weeks after it receives your response.
Can I fix my return by filing an amended return instead of answering?
No. The IRS says not to file Form 1040-X in response to a Letter 12C. Send the information the letter asks for.
What if I think nothing is missing from my return?
Respond anyway within the time on the letter and explain clearly what you disagree with, with copies of anything that shows the item was already included.
Other notices
- Letter 5071C: Verify your identity and your returnA return was filed under your SSN or ITIN and the IRS wants you to confirm it was you before it continues processing.
- CP05: The IRS is reviewing your return before releasing your refundThe IRS needs more time to verify income, withholding, credits or business income on your return; if you filed it, no reply is needed.
- CP87A: Someone else claimed the same dependentAnother return claimed a dependent or qualifying child with the same SSN as one on your return; check the rules and amend only if needed.
- IRS notice lookupEvery IRS notice carries a code. Find yours below to see what it generally means, which date matters, and what to do before that date passes.
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