- What it means
- The IRS is holding your refund to verify treaty benefits, foreign tax credits, or other international items on your return.
- Respond within
- The date on the notice
- What to send
- Nothing unless documents are requested.
- Write it
- Document cover letter
- When to get help
- If a request follows and involves a treaty position, get an international practitioner to prepare the response.
What the letter says
Returns with Form 1116, Form 8833, or nonresident treaty claims get a closer look. The refund waits.
What to do
Wait, then respond to any document request with the treaty article, residency certificate, or foreign tax receipts as asked.
What to gather
- The notice
- Your return with the international forms
- Foreign tax receipts or residency certificate
Write back
The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
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.