The first move
Send the requested item with the notice stub, to the address on the notice. Do not file the return again; a duplicate return creates a second problem.
What these letters have in common
Letter 12C is the common one for individuals: the return is missing a form (often Form 8962 for the premium tax credit), a signature, or supporting documentation. CP54 series notices mean the name and Social Security number on the return do not match Social Security records. CP04 relates to combat zone status. Business notices in this family ask for missing schedules or confirm return status.
The response is the missing item and nothing else. If a 12C asks for Form 8962, complete it from your Form 1095-A and send just that. If a name mismatch is the problem, the fix is usually at the Social Security Administration first.
Refunds are held until the item arrives, and the IRS gives itself a fresh processing window once it does.
What to gather
- The letter, which lists exactly what is missing
- The return as filed
- The specific form or schedule requested, completed
- Form 1095-A if Form 8962 is requested
- Social Security card if a name or number mismatch is cited
How to write back
- Document cover letter: A one-page cover letter for documents you are sending in response to an IRS request: what the notice asked for, what is enclosed, and nothing else.
Notices in this family
| Notice | What it means |
|---|---|
| CP04 | Combat zone: the IRS needs information about your service to apply deadline relief |
| CP54B | Name and taxpayer ID on the return do not match IRS records; refund held |
| CP54E | Name and ID mismatch on an estimated payment |
| CP54G | Name and ID mismatch; return processed but records need correction |
| CP54Q | Name and ID mismatch; refund held pending your response |
| CP169 | Business: the IRS cannot locate a return you say you filed |
| CP180 | Business: a required schedule or form is missing from the return |
| CP181 | Business: a required schedule or form is missing |
| CP182 | Business: a required schedule or form is missing |
| CP183 | Business: a required schedule or form is missing |
| Letter 12C | Information or a form is missing from your individual return |
| Letter 86C | Your correspondence was transferred to another IRS office |
| Letter 118C | Information requested to process your return |
| Letter 2894C | Response to your inquiry about a return or account |
| Letter 3463C | Information requested to process your return or claim |
| Letter 4087C | International: information requested to process the return |
| Letter 4617C | Information or document request |
| Letter 6436C | Information requested to process your return |
| Letter 6539C | Information requested to process your return |
When to get help
Rarely needed. If the same return keeps generating requests, or a name mismatch cannot be resolved with Social Security, get help.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.