Letter 6436C tells you what's missing or incomplete on your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds. Bond issuers file this form to request credit payments from the IRS. Until the missing pieces are supplied, processing may be delayed.
What to Do
Read the letter carefully. It lists what's missing. Send the requested information within 30 days from the date of the letter.
If the IRS doesn't receive your response, it may not be able to process your form correctly. An unprocessed form means a delayed credit payment.
How to Respond
- Answer every item the letter lists.
- Include a copy of the letter with your response.
- Keep a complete copy of everything you send.
- If you mail it, use certified mail and keep the receipt.
- Count the 30 days from the date on the letter, not the day it reached your desk.
Going Forward
If electronic filing of Form 8038-CP is available to you, consider using it.
Before you file future returns, check every line against the form instructions and against what you reported on prior filings. Information that's inconsistent with prior returns triggers a different letter, Letter 6539C.
Getting Help
If you have questions about what's being asked, call the IRS number at the top of your letter. You can authorize someone, such as bond counsel or an accountant, to contact the IRS for you with Form 2848.
If you received Letter 6436C and want help responding, call us at (813) 229-7100.