What This Letter Means
Letter 3662C is the IRS's initial contact letter to a spouse who asked for relief under Internal Revenue Code section 66(c). The IRS also uses it as a follow-up letter when it needs more information.
Section 66(c) applies to married people who live in community property states and filed separate returns or didn't file. Under community property law, income earned during the marriage is generally split between the spouses. Section 66(c) can relieve a spouse of tax on certain community income in some situations. This is a different program from relief on a joint return, which uses other letters.
The "C" version comes from the IRS's centralized innocent spouse unit. Field examiners send Letter 3662, which does the same job.
What the Letter Tells You
- The IRS received your request for relief.
- If something is missing, incomplete, or unclear, what the IRS needs from you and by when.
What to Do
- Read the whole letter. If it asks for documents or answers, send them by the date shown.
- Send copies, not originals. Keep a copy of everything.
- Use certified mail for paper responses.
- If you move, update your address with the IRS so later letters reach you.
What Comes Next
The IRS also notifies the other spouse and gives that spouse a chance to take part. After reviewing both sides, the IRS sends you a preliminary determination (Letter 3663C) that gives you an opportunity to appeal. Then it sends a final determination (Letter 3664C).
Deadlines
This letter has no deadline unless it asks for information. If it does, meet the date in the letter. A request the IRS can't finish because information never arrived is harder to win.
If you're seeking relief from community property tax rules and want help with the request, call us at (813) 229-7100.