IRS Letter 12C: Information Needed to Process Your Tax Return

Your return is on hold. The IRS needs a specific document before they can finish processing it.

Your deadline

Respond by the date on the letter — typically 20 days

If you don't respond, the IRS cannot process your return. Your refund will remain frozen and the IRS may propose adjustments or disallow items they cannot verify.

How soon to act: Standard

What this notice means

Letter 12C means the IRS received your tax return but cannot finish processing it because specific information or documentation is missing. This is a processing hold, not an audit; supplying the requested information allows the IRS to continue its review.

Common triggers include missing Form 8962 (Premium Tax Credit reconciliation) for taxpayers who had ACA marketplace insurance, missing signature pages, questions about estimated tax payments, or documentation needed to verify a specific credit or deduction.

The letter will specify exactly what document, form, or information is needed. Read it carefully and provide precisely what is requested — no more, no less.

How it works

1
Read the letter carefully and identify exactly what is being requested
2
Gather and send only what is specifically requested — do not send extra documents
3
Respond by the date on the letter to avoid further delays

Other options

Keep copies of everything you send
If the request is for Form 8962 (ACA), reconcile your advance premium tax credits using Form 1095-A

If you do nothing

Hold your entire tax return and refund until the information is received
Disallow specific items they cannot verify if you don't respond
Assess additional tax if a credit is disallowed due to non-response

Which sounds like you?

Tax Preparation

Professional filing ensures all required forms and documentation are included

Common questions

Why did I get Letter 12C?

Most commonly because you had ACA marketplace health insurance and did not include Form 8962 to reconcile your premium tax credits. Other causes include missing signatures, unclear entries, or documentation needed for specific credits.

Will I still get my refund after responding to 12C?

Yes, assuming the information you provide confirms your eligibility. After the IRS receives and reviews your response, processing typically takes 6–8 weeks.