- What it means
- Form 1042 return corrected, refund due
- Respond within
- The date printed on the notice
- When to get help
- Treaty positions, FBAR penalties, and Form 1042 issues are specialist work. Get a practitioner who does international.
The first move
Confirm the address and the form the notice references. Mail to foreign addresses is slow, so response windows are often already partly gone when the letter arrives.
What letters in this family have in common
Taxpayers abroad get the same notices as everyone else, plus a few of their own: the 5447C identity verification letter for foreign addresses, the 4087C information request, and correspondence about Form 2555, Form 1116, and FBAR-adjacent issues. Withholding agents get CP107, CP117, and CP127 for Form 1042 corrections. CP07 holds a refund while treaty benefits are verified.
Deadlines are computed from the notice date, not the date you received it. If a notice arrives with the window nearly gone, call the international number on IRS.gov and ask for an extension; document the call.
What to gather
- The notice
- Your return with the international forms attached (2555, 1116, 8938, 1042)
- Proof of foreign residence or the treaty position claimed
- Passport for identity verification letters
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.
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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.