IRS 4883C: what it means and what to do

What this notice means

The IRS says it received a return under your SSN or ITIN and, to protect you from identity theft, needs you to verify your identity and the return before processing.

“We received a federal income tax return, Form 1040-series, filed under your Social Security number (SSN) or individual tax identification number (ITIN). To protect you from identity theft, we need you to verify your identity and the tax return so that we can continue processing it. If you didn’t file a tax return, you must let us know.”
IRS, Understanding your letter 4883C

What to do

The IRS says to call the Taxpayer Protection Program Hotline in your letter with the letter, the return referenced, and supporting documents available, and not to file Form 14039.

“Call the Taxpayer Protection Program Hotline shown in your 4883C letter. Have ALL of the following available when you call: The 4883C letter; The Form 1040-series tax return referenced in the letter”
IRS, Understanding your letter 4883C

What you will need

The IRS says that, besides the letter and the return it names, you should have a prior-year return (if you filed one) and supporting documents such as W-2s and 1099s ready when you call.

“A prior year tax return, other than the year in the letter, if you filed one and have it available (Forms W-2 and 1099 aren't tax returns) Supporting documents for each year's tax return you filed (e.g., Form W-2, Form 1099, Schedules C, Schedule F, etc.)”
IRS, Understanding your letter 4883C

After you respond

The IRS says that once you successfully verify it will process your return, that a refund or credit may take up to 9 weeks, and that other problems could mean further contact and delay.

“What happens after I successfully verify? We'll process your tax return. It may take up to 9 weeks to receive your refund or credit any overpayment to your account. However, if we find other problems, we'll contact you again and this may delay your refund.”
IRS, Understanding your letter 4883C

If you disagree

The IRS says if you did not file a return for that year, tell it immediately as you may be a victim of identity theft.

“If you DIDN'T file a tax return: Someone may have filed a fraudulent tax return using your name and SSN or ITIN. If you didn't file a tax return for the tax year shown on your letter, let us know immediately as you may be a victim of identity theft.”
IRS, Understanding your letter 4883C

What happens if you ignore it

The IRS says until it hears from you it cannot process your return, issue refunds, or credit overpayments; if you cannot verify by phone it will ask you to verify in person.

“What happens if I do not verify immediately? Until we hear from you, we won't be able to process your tax return, issue refunds, or credit any overpayments to your account. What happens if I can't verify by phone? We'll ask you to schedule an appointment and bring the documents listed above to your local IRS office to verify in person.”
IRS, Understanding your letter 4883C

A related right

The IRS says an Identity Protection PIN is a six-digit number, known only to you and the IRS, that stops someone else from filing a return with your SSN or ITIN.

“An identity protection PIN (IP PIN) is a six-digit number that prevents someone else from filing a tax return using your Social Security number (SSN) or individual taxpayer identification number (ITIN). The IP PIN is known only to you and the IRS.”
IRS, Get an identity protection PIN

More from the IRS on this notice

The IRS says not to file Form 14039 (Identity Theft Affidavit) if you received Letter 4883C, and to follow the letter's instructions instead.

“Don't file Form 14039, Identity Theft Affidavit, if you received letter 4883C Follow the letter's instructions to provide all needed information.”
IRS, Understanding your letter 4883C

The IRS says a representative can call for you only if a completed Form 2848 is on file; otherwise you must be on the call yourself.

“Note: An authorized third party can represent you and can call us on your behalf, but we must have a completed Form 2848, Power of Attorney and Declaration of Representative PDF on file for the representative.”
IRS, Understanding your letter 4883C

The IRS says that if you are acting as a fiduciary for an individual, an estate or a trust, you should complete and send Form 56.

“If you're acting as a fiduciary for an individual, a descendant's estate, or a trust, complete and send us Form 56, Notice Concerning Fiduciary Relationship PDF.”
IRS, Understanding your letter 4883C

The IRS says the Taxpayer Protection Program Hotline handles identity and return verification only and cannot give refund status or other tax information.

“Note: The IRS Taxpayer Protection Program Hotline is for identity and tax return verification ONLY. No other tax-related information, including refund status, is available.”
IRS, Understanding your letter 4883C

Before you reply

1. Compare the notice with your own records for the tax year it names.
2. Note the date on the notice and the response date it gives.
3. Answer by the method and address the notice gives; keep a copy of everything you send.
4. If the notice could be fraudulent, contact the IRS through the phone number or address on IRS.gov, not one printed on a suspicious letter.

Common questions

What if I disagree with the 4883C?

The IRS says if you did not file a return for that year, tell it immediately as you may be a victim of identity theft.

What happens if I ignore a 4883C?

The IRS says until it hears from you it cannot process your return, issue refunds, or credit overpayments; if you cannot verify by phone it will ask you to verify in person.