LETTER 12C

Letter 12C is an official document issued by the Internal Revenue Service (IRS) to inform taxpayers that their individual income tax return is incomplete for processing. This means that the IRS needs more information in order to process the return and issue a refund or determine if the taxpayer owes any additional taxes.

There are a few reasons why you may receive Letter 12C:

• Missing or incomplete information: The most common reason for receiving Letter 12C is that the taxpayer’s tax return is missing or incomplete information. This could include missing forms or schedules, missing or illegible Social Security numbers, or missing or incomplete documentation to support certain deductions or credits.
• Reconciliation of advance payments of the Premium Tax Credit (PTC): If you received advance payments of the PTC during the year, you may receive Letter 12C asking you to reconcile those payments with your income tax return.
• Other reasons: In less common cases, you may receive Letter 12C for other reasons, such as if the IRS needs to verify your income, withholding, or credit amounts, or if your tax return is flagged for potential fraud.

If you receive Letter 12C, it is important to read it carefully and respond promptly. The letter will tell you what information the IRS needs and how to submit it. You will typically have 20 days to respond. If you do not respond by the deadline, the IRS may process your tax return without the requested information, which could result in a delayed refund or a higher tax bill.

• Gather the requested information. This may include missing forms or schedules, documentation to support certain deductions or credits, or other information that the IRS needs to verify your return.
• Complete the requested information accurately and completely. Make sure to sign and date all forms and schedules.
• Submit the requested information to the IRS by the deadline. You can mail the information to the address listed on the letter, or you can fax it to the fax number listed on the letter.