How long do I have to respond to IRS Letter 1085?

Respond within 30 days of the letter date. Use the deadline printed on your notice and verify how it is calculated. IRS deadlines may run from the notice or mailing date and are not automatically extended because the letter arrived or was opened late.

What should I do if I received IRS Letter 1085?

Within 30 days, file your own correct return, sign and return the IRS-prepared return if it is right, or request an Appeals conference. If you are unsure, have a tax professional review the letter before you respond to the IRS.

IRS Letter 1085: IRS Prepared Your Business's Missing Return

A revenue officer prepared a missing employment, excise, or partnership return for your business. You have 30 days to file your own, sign theirs, or request Appeals.

Numbers covered by this guide

Letter 1085
Ltr 1085
Letter 1085-A

Check the identifier and follow the instructions on your own notice.

Published by the Law Offices of Darrin T. Mish, P.A.Updated October 14, 2026

Notice: Letter 1085 / Ltr 1085 / Letter 1085-A
Urgency: Urgent
Deadline: Respond within 30 days of the letter date

Your first move

Within 30 days, file your own correct return, sign and return the IRS-prepared return if it is right, or request an Appeals conference.

What This Letter Means

Letter 1085 is the IRS's 30-day letter for a proposed assessment under Internal Revenue Code section 6020(b). Your business didn't file a required return, so a revenue officer prepared one for you. The proposed return comes with the letter.

This is a business letter. The returns a revenue officer can prepare this way are employment tax returns (Forms 940, 941, 943, 944, and CT-1), excise tax returns (Forms 720 and 2290), and partnership returns (Form 1065). The numbers come from whatever the revenue officer gathered, such as wages paid, number of employees, and tax withheld. They may not match your real figures.

Letter 1085-A is the automated version. The IRS's automated 6020(b) program sends it for unfiled employment tax returns. It lists every missing return and includes the return the IRS prepared for each one.

What to Do

File your own return. If the IRS figures are wrong, file a complete, accurate return for each period listed.
Sign the IRS return only if you agree with it, and send it back.
Not required to file? Send an explanation and proof that the business had no filing requirement for that period.
Disagree? Ask for an Appeals conference before the deadline.

Deadlines

You have 30 days from the date of the letter. If you don't file, sign, or respond by then, the revenue officer signs the return under section 6020(b) and sends it for assessment. Then the balance goes into collection. For Letter 1085-A, use the response date printed on your letter.

Why This Letter Matters Later

This letter isn't sent by certified mail. But if you received it and had the chance to dispute the tax, you may not be allowed to challenge the amount later in a Collection Due Process hearing. This letter is your opportunity to get the numbers right. Keep a copy of everything you send.

If your business received Letter 1085 and needs help with unfiled returns, call us at (813) 229-7100.

This letter has a clock on it. Don’t run it out alone.

Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.

Call (813) 229-7100

Request a consultation online