Letter 131C means the IRS could not process something you sent because information was missing or incomplete. Its title is "Information Insufficient or Incomplete for Processing Inquiry." The letter explains what is wrong. The IRS often returns your original document with it.
Common Examples
- Form 3115, Application for Change in Accounting Method: the form arrived before your return was filed (the IRS sends it back and tells you to file it with your return), the name was illegible, the form was incomplete, or the signature was missing. If the form was filed late, the letter points you to the procedure for requesting relief. The IRS grants those extensions only in unusual and compelling circumstances.
- Form 14039, Identity Theft Affidavit: the form didn't include a complete taxpayer identification number, so the IRS couldn't place an identity theft marker on your account. If an ITIN is involved, the letter may tell you the ITIN needs to be renewed.
- Form 3491, Consumer Cooperative Exemption Application: the form was missing an officer's signature or the gross receipts figures didn't meet the 85 percent test.
The IRS uses this letter for other forms and requests too. The letter itself tells you which document and which problem.
What to Do
- Read the letter for the exact problem. Don't guess.
- Fix every item it lists: complete the missing lines, sign where required, add the full taxpayer identification number.
- If the letter asks you to return the original document with a copy of the letter, do that.
- Mail it to the address shown by the date in the letter. Use certified mail and keep copies.
If You Don't Respond
Your form or request stays unprocessed. Whatever you were trying to accomplish, whether an accounting method change, an identity theft marker, or an exemption, doesn't happen until you send a complete version.
If you need help fixing a returned IRS form, call us at (813) 229-7100.