What This Letter Means

Letter 4364C is a correspondence letter the IRS uses to explain an adjustment it made to an individual tax account. IRS employees generate it with an adjustment tool when they change your account, and the explanation inside is specific to your case.

You'll usually see it in situations like these:

  • You asked for a change, such as on an amended return or a claim, and the IRS adjusted your account differently than you requested. When that happens, the IRS has to send a letter explaining the difference.
  • The IRS received more than one return from you for the same year and combined the wages, income, and withholding to figure the correct tax.
  • The IRS changed your deductions, for example by replacing itemized deductions with a larger standard deduction.

What to Do

  • Read the explanation line by line. It tells you what changed and why.
  • Compare it to your return and records. Check the income, withholding, deductions, and credits the letter mentions.
  • Watch for a separate notice. An account adjustment often produces its own notice showing a refund, a balance due, or no change. Keep it with this letter.
  • Check for a response date. If the letter asks for information or gives a date, meet it. If it doesn't, use the date on the letter as your reference point and act promptly.

If You Disagree

Call the number on your letter or write to the address on it. Explain what you think is wrong and send copies of the documents that support your position. Never send originals. Keep a copy of everything, and use certified mail for anything you send on paper.

If the change involves duplicate returns, file all of your Forms W-2 and 1099 on one return in the future. If you get another W-2 or 1099 after you file, report it on an amended return instead of filing a second original return.

If the Change Creates a Balance

If the adjustment leaves you owing money, paying it reduces interest and penalties. If you can't pay in full, you can ask about a payment plan.

If you received Letter 4364C and the IRS change doesn't add up, call us at (813) 229-7100.