This letter is issued to inform the taxpayer the IRS has received their tax return; however, additional information is needed in order to process the return. The letter explains what forms or documents are needed and to which section of the return they relate.
Sections of Letter 12C
- Header Section
This area contains the notice date, the Notice Number, and your Social Security Number.
- Response Section
The first section of this letter will usually outline the items you need to address in your response and will also include which year’s tax return is being reviewed. Please note you only have 20 days from the date of the letter to respond to the IRS.
You should send the requested information to the mailing address shown in the top left corner of the letter. Depending on your specific letter, you may also have the option to respond via mail or fax. See the additional response details in the letter for those options, if available. If you have any questions or need additional time to gather any forms or documents, contact the IRS using the appropriate number within the “Contact Information” section. Note: Extending the deadline for responding to the notice is at the discretion of the IRS which is why it is important that you contact them in advance of the indicated deadline.
As explained within this section, do NOT send a complete copy of your tax return as your response, unless specifically instructed to do so by the IRS. Instead you will only send the requested documents. If you are due a refund, the IRS will issue that refund in 6 to 8 weeks from the date they receive your response. If you do not respond to the notice, the IRS may adjust your return and reduce your refund or increase the tax due, thus requiring additional payment from you.
- Explanation Section
This section is where the IRS will outline what information they need from you and why.
- Contact Information Section
This section of the notice will display multiple phone numbers you may use to contact the IRS. Take note of the phone number descriptions and choose the most appropriate one for your situation.