Letter 4384C is a business letter about employment tax returns, the Form 94X family (such as Forms 941, 943, 944, and 945). It is not an individual refund hold. The IRS uses it when something about an employment tax return, an amended return, or a claim for adjustment can't be processed the way it was filed.
What This Letter Means
The letter covers several situations. Yours will say which one applies:
- Information or a signed return is needed. The IRS may ask for a signed copy of the correct original return. If you don't reply, the IRS may process what it has, and it may not allow credits you claimed.
- Your claim was rejected. You asked for an adjustment on the wrong form, or on an original return instead of the adjusted return form. The letter tells you which X form to file, such as Form 941-X.
- The adjustment was made, with a warning. The IRS made the change this time but tells you to use the proper X form for future corrections.
- Wrong form type. For example, a Form 944-X filed by a business that files Form 941.
- Form 8974 issues. The qualified small business payroll tax credit for research may be rejected or processed with instructions for future changes.
What to Do
- Identify the tax form, the quarter or year, and the exact problem described.
- If the letter asks for a signed return or information, send it by the date in the letter with a copy of the letter. Use certified mail.
- If your claim was rejected, file the correct X form the letter names. Don't sit on it. Claims for refund have time limits.
- If the IRS made the adjustment, compare it to your payroll records and confirm the deposits are applied to the right quarter.
If You Disagree
Call the number on your letter or write to the address shown, and include your records. Keep copies of everything. If you want a representative to deal with the IRS, use Form 2848.
If your business received Letter 4384C about a payroll tax return, call us at (813) 229-7100.