Understanding your Letter 12C

What this letter is about

We need more information to process your individual income tax return. Information needed could be:

• Missing or corrected forms or schedules to support your entries on Form 1040, U.S. Individual Tax Form or Form 1040-SR, U.S. Income Tax Return for Seniors.
• Verification of income, withholding and credit amounts.
• Verification of taxpayer identification numbers or Social Security numbers.

We’ll send any refund due about 6-8 weeks after we receive your response.

What you need to do

• Read your letter carefully.
• Send the information we requested within 20 days.
• Respond to the letter, even if you disagree, providing a clear explanation of what you disagree with.
• Do not file a Form 1040-X, Amended U.S. Individual Income Tax Return.

Tips for next year

• Provide complete information to support your entries.
• Use correct forms and schedules to report your income, deductions and credits.
• Review Social Security numbers, individual taxpayer identification numbers (ITINS), and other identifying information for accuracy, on all tax related documents.
• Keep records by maintaining copies of your returns, supporting documents and correspondence with the IRS.

Additional information

• Schedules for Form 1040 and Form 1040-SR
• Publication 17, Your Federal Income Tax (For Individuals)
• Publication 5187, Affordable Care Act: What You and Your Family Need to Know PDF