VALID › Notice Library › Letter 2800C
In the IRS’s own words · not reviewed by VALID
2800C letter explained, in the IRS’s own words
We believe your employee may have filed an incorrect Form W-4, Employee's Withholding Certificate PDF.
Read the full 2800C page on irs.gov ↗
What this letter is about
We believe your employee may have filed an incorrect Form W-4, Employee's Withholding Certificate PDF.
What you need to do
Begin withholding income tax from this employee's wages based on the following withholding rates, effective 60 days from the date of this letter:
- Withholding rate (marital status): single
- Withholding allowances: 0000
You may want to
- Read our Withholding compliance questions & answers.
- Search keyword "withholding compliance" on IRS.gov for more information on income tax withholding.
- Download the following materials:
- Publication 15 (Circular E), Employer's Tax Guide PDF
- Publication 51 (Circular A), Agricultural Employer's Tax Guide
If the IRS determines that an employee does not have enough federal income tax withheld, what will you ask an employer to do?
If we determine an employee does not have enough withholding, we’ll send you a lock-in letter stating the maximum number of withholding allowances permitted for the employee. You must withhold tax as indicated in the lock-in letter by the date specified unless we notify you otherwise. This date is 60 days after the date of the lock-in letter.
You’ll also receive a copy of the letter to give to the employee. If the employee no longer works for you, you don’t need to do anything. However, if the employee returns to work within 12 months, you should begin withholding income tax from the employee’s wages based on the withholding rate in the letter.
The letter will explain how the employee can provide more information to help us determine the appropriate number of withholding exemptions. We’ll give the employee some time before the lock-in rate is effective to submit a new Form W-4 and a statement supporting the claims made on it. The employee must send the Form W-4 and the statement to the IRS address at the bottom of this webpage.
If an employer no longer has to submit Forms W-4 claiming complete exemption from withholding or claiming more than 10 allowances, how does the IRS determine adequate withholding?
We’re more effectively using information in our records and reported on Form W-2 wage statements to ensure employees have enough federal income tax withheld.
After I lock in withholding on an employee, what do I do if I receive a revised Form W-4 from the employee?
You must disregard any Form W-4 that decreases the amount of withholding. The employee must submit any new Form W-4 and a statement supporting his or her request to decrease federal income tax withholding. to the IRS for approval. The employee should send the Form W-4 and statement to the address on the lock-in letter. However, if the employee submits a Form W-4 that claims fewer withholding allowances than the maximum number specified in the lock-in letter, you must increase withholding based on that Form W-4.
Our employees can submit or change their Forms W-4 online. How can I prevent them from changing their Forms W-4 after the IRS has locked them in?
You must block employees we have locked-in from using an on-line Form W-4 system to decrease their withholding.
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.