The LTR 12D is a follow-up to a prior LTR 12C or LTR 12A. The IRS reviewed what you sent and it wasn't enough. They need additional documents or information before they can finish processing your return. This is what happens when you send a partial response to the original request.
What Went Wrong
The most common reason for an LTR 12D is an incomplete prior response. The original letter asked for five items and you sent three. Or you sent the right documents for the wrong tax year. Or the documents you sent didn't actually address what the IRS was asking for. The LTR 12D identifies specifically what's still missing.
How to Respond
Compare the LTR 12D to your copy of the prior response. Identify exactly what gap remains. Gather the missing documentation and send it with the LTR 12D tear-off stub. This time, make absolutely sure you're sending everything they need. A third round of correspondence adds another 8 to 12 weeks of delay.
If you're not sure what they want, call the number on the letter before responding. A five-minute phone call can clarify the request and prevent another incomplete response.
Processing Timeline
Each round of correspondence adds 8 to 12 weeks. If you responded incompletely to the original LTR 12C and now you're responding to the LTR 12D, you're potentially 16 to 24 weeks into a process that could have been resolved in 6 to 8 weeks with a complete first response.
If you've received an LTR 12D and need help, call us at (813) 229-7100.