The LTR 4464C tells you the IRS has selected your tax return for additional review. Your refund is on hold until the review is complete. The letter doesn't ask you to do anything yet. It's informational, telling you to wait while the IRS verifies certain items.
What's Being Reviewed
The LTR 4464C is commonly associated with income and withholding verification. The IRS wants to confirm that the income and withholding amounts on your return match what employers and other payers reported. This is part of the IRS's broader effort to prevent refund fraud.
The review may also involve verification of credits claimed, particularly refundable credits like the EITC, Additional Child Tax Credit, or American Opportunity Credit. These credits are frequent targets of fraudulent refund schemes, so the IRS applies extra scrutiny.
How Long the Review Takes
The letter typically says to allow 60 days for the review to complete. In practice, it can take longer, especially during peak filing season (February through May). Some reviews resolve in 30 days. Others stretch to 90 days or more.
If the IRS needs additional information from you, they'll send a follow-up letter (often a CP05A) with specific document requests. Until you receive that follow-up, there's nothing you need to do except wait.
What Not to Do
Don't file a second return. Don't call the IRS every week. Don't file an amended return unless there's an actual error that needs correcting. These actions create confusion and can delay the review further.
Do monitor your IRS Online Account and "Where's My Refund" for status updates. If more than 60 days pass without any update or follow-up letter, call the number on the LTR 4464C to check the status.
If You Receive a Follow-Up
If the IRS sends a CP05A or similar follow-up requesting documentation, respond promptly and completely. The faster you provide what they need, the faster your refund is released. Partial responses extend the process by months.
If your refund is being held and you're not sure why, call us at (813) 229-7100. We can review your account and tell you what the IRS is looking at.