LTR 12C: the IRS needs more information to process your return

What a LTR 12C means

A Letter 12C is a request for paperwork. The IRS says it needs more information to process your individual income tax return. [1]source 1

It may ask for missing or corrected forms or schedules, verification of income, withholding or credits, or verification of a Social Security number or other taxpayer identification number. [1]source 1

Any refund waits on your answer; the IRS says it typically issues it some weeks after it receives your response. [1]source 1

Why people get one

• A schedule or form that supports a line on the return wasn't attached.
• The withholding or a credit on the return doesn't match what the IRS can confirm yet.
• A Social Security number or ITIN on the return didn't check out.

First steps

1. Read the letter for exactly what it asks for; it's usually specific. [1]source 1
2. Pull your return and the documents behind the line in question.
3. Send what's requested by the date in the letter, the way the letter says. [1]source 1
4. If you disagree, still answer, and explain clearly what you disagree with. [1]source 1
5. Check your IRS online account, typed in yourself at irs.gov, and keep copies of what you sent. [1]source 1

What not to do

• Don't file a Form 1040-X to answer this letter. [1]source 1
• Don't skip it because you disagree; the IRS asks for an answer either way. [1]source 1
• Don't send anything through a link in an unexpected email or text. Use irs.gov, typed in yourself.

Related notices

• Related CP05 A notice that the IRS is reviewing a return and needs more time, with nothing to send yet.
• Related 4800C A letter proposing a change to the return rather than asking for missing items.

Keep reading

• When an amended return is the right tool

Questions