LETTER 105C

Letter 105C is a notice sent by the Internal Revenue Service (IRS) to inform a taxpayer that their claim for a refund or credit has been disallowed. This can happen for a variety of reasons, such as:

• The taxpayer filed the claim after the deadline.
• The taxpayer did not provide enough documentation to support the claim.
• The taxpayer made an error on their original tax return.
• The IRS discovered fraud or other illegal activity on the taxpayer’s return.

Here are some of the most common reasons why you might receive Letter 105C:

• You filed your claim after the deadline. The deadline to file a claim for a refund or credit is generally three years after the date the original return was due, or two years after the date the tax was paid, whichever is later.
• You did not provide enough documentation to support your claim. If you are claiming a deduction or credit, you must provide documentation to support the claim. This documentation may include receipts, invoices, or other financial records.
• You made an error on your original tax return. If the IRS discovers an error on your original tax return, they may disallow your claim.
• The IRS discovered fraud or other illegal activity on your return. If the IRS discovers fraud or other illegal activity on your return, they may disallow your claim and may also take other enforcement action.

• If you receive Letter 105C, you should carefully review the letter to understand the reasons why your claim was disallowed. If you disagree with the IRS’s decision, you have the right to appeal. You can appeal the decision by filing Form 1040X, Amended U.S. Individual Income Tax Return. You must file the appeal within 60 days of the date you received Letter 105C.