VALID › Notice Library › Letter 12C

In the IRS’s own words · not reviewed by VALID

12C letter explained, in the IRS’s own words

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

Read the full 12C page on irs.gov ↗

Quoted from www.irs.gov/individuals/understanding-your-letter-12c, read October 15, 2026 · fingerprint bcc2327892bd

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

What to do next

  • Write down the date on the letter today.
  • Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
  • If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.

Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.

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