Letter 239C is titled TIN-Related Problem Resolution. It is not a general reply to your correspondence. The IRS sends it when more than one person appears to be using the same Social Security number or other taxpayer ID number, and it needs information to decide who the number belongs to.

What This Letter Means

Two or more returns were filed with the same number. This can happen through a simple error by a taxpayer, preparer, or the IRS. It can be identity theft. In rare cases, the Social Security Administration issued the same number to more than one person. The IRS could not sort it out from its own records, so it is asking you.

The letter includes a questionnaire. Your answers and documents help the IRS decide who owns the number. While the issue is open, refunds tied to that number may be held.

What to Do

  • Complete the questionnaire fully.
  • Gather the documents the letter asks for and send copies, not originals.
  • Respond within 30 days of the letter date (60 days for international taxpayers).
  • You can reply by mail or fax using the information on the letter, by phone, or electronically through the IRS Documentation Upload Tool using the access code on your letter.

If You Don't Respond

If the IRS cannot determine ownership, the issue stays unresolved and your account can stay frozen. Responding with complete information is the fastest way to get your refund released and your account fixed.

If You Suspect Identity Theft

Say so in your response. Keep copies of everything you send and the date you sent it.

If someone else is using your Social Security number and the IRS sent Letter 239C, call us at (813) 229-7100.