Federal · Internal Revenue Service

Missing information or schedule

Letter 12C

What it is: The return cannot be processed without something: a signature, a missing form or schedule, verification of withholding, or the Form 8962 reconciliation of advance premium tax credit. Processing stops until the IRS receives it.
The clock it starts: 20 days from the letter date, by the method the letter gives (fax or mail with the letter on top).
What a response has to establish: Exactly what the letter lists, with the letter as the cover sheet and nothing else that would start a new review.
Authority: IRS Publication 1
Instructions for Form 1040

What CitedTax drafts for this notice

A cover letter that lists each item sent against each item requested.

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Notice response Pricing

Other federal notices

CP2000 Proposed changes from information-return matching
CP3219A Statutory notice of deficiency (90-day letter)
CP11 Math-error correction to the return
CP21A Changes made to the return
CP59 No return on file
CP2100 Payee name and TIN mismatch (backup withholding)

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.