IRS Letter 2808C: Withholding Lock-In Modification
Give the updated withholding instructions to payroll promptly. Do not restart the original lock-in waiting period.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 2808C
Urgency
Urgent
Deadline
Apply the modification upon receipt
Your first move
Give the updated withholding instructions to payroll promptly. Do not restart the original lock-in waiting period.
A change to an existing lock-in
Letter 2808C modifies an employee's withholding lock-in instructions. The IRS says the modification takes effect immediately upon receipt; the employer does not wait another 60 days.
Make sure payroll receives it
Compare the employee identifier and new instructions with the prior lock-in letter. Forward the document to the person or provider who actually changes payroll settings, and obtain confirmation that it has been reviewed.
Document the change
Keep both the original instructions and the modification, noting when the new letter arrived and when payroll was updated. If the instructions conflict with records already on file, contact the IRS withholding-compliance unit using verified contact information rather than guessing which settings to use.
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.