IRS Letter 105C
Why are you receiving this letter?
You received IRS letter 105C because you filed a tax return that was more than three years overdue. The return showed a refund. Generally, the law allows the IRS to not pay refunds on tax returns filed more than three years late.
- You do believe a refund is owed.
- You would like to discuss this with someone not working for the IRS to understand what is going on and the options you have.
What you should do?
Read notice 105C carefully. The notice explains the tax form and tax period this issue pertains to. Our Notice example is for Individual Income (Tax Form 1040) for tax year 2008. If this tax year is more than three years overdue, generally there is nothing you can do to receive your refund.
There is one exception: If you paid toward the taxes within the last two years, you may be eligible for a portion of the refund and the IRS made a mistake by not issuing you that portion. Call the IRS or contact a tax profession for assistance on getting your refund under this exception.
What can you expect next?
For old refunds, the refund amount will simply disappear. It will not be applied toward any back taxes or be paid to you.
If you contacted the IRS to claim a portion of the refund under the two-year exception, the IRS may take 60 to 120 days to investigate the case further.