- What it means
- A correspondence examination resulted in proposed changes, balance due.
- Respond within
- 30 days from the date on the notice
- What to send
- Agreement and payment, or a written response with documents by the date on the notice.
- Write it
- Document cover letter
- When to get help
- If the change removes a credit you qualify for, respond with proof; a disallowed credit can carry a ban on future claims.
What the letter says
The IRS examined an item on your return by mail and is reporting the result: proposed changes, balance due. The notice lists the change and the documents that would reverse it.
Agree
Sign and return the response, and pay or arrange a plan if a balance is due.
Disagree
Send the documents that prove the item, by the date on the notice. If the IRS still disagrees, you receive appeal rights and eventually a notice of deficiency.
What to gather
- The notice
- Your return
- Documents proving the item examined (residency records for a child, receipts for a deduction)
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.