Letter 6470 gives you more information about your right to appeal a change to the Recovery Rebate Credit on your 2020 tax return. The IRS made the change because of one of these:
- A calculation error.
- An eligibility error.
- A taxpayer identification number error for you, your spouse, or one or more of your dependents.
You were already sent a CP11, CP12, or CP13 notice explaining the change. That notice didn't properly explain your appeal rights, which is why this letter exists.
If You Agree
No further action is needed.
If You Disagree
Contact the IRS at the number or address provided in your letter. You have 60 calendar days from the date of the letter to do it if you want to preserve your formal appeal rights. The letter explains the steps to request an appeal. Read it carefully.
Figure Out Which Error It Was
Your CP notice should show what the IRS changed. Match it to your 2020 return:
- Calculation: Rework the credit using the figures on your return and compare your result with the IRS's.
- Eligibility: Identify which person the IRS treated as not eligible and why.
- Identification number: Check each Social Security number or ITIN against the cards or letters issued for you, your spouse, and your dependents.
Then explain clearly where you think the IRS went wrong and include copies of whatever supports your position.
Keep a Paper Trail
Keep the CP notice, this letter, and copies of everything you send. Use certified mail for anything you mail.
Getting Help
If the 60 days have passed, get professional advice before you write off the credit. A representative authorized on Form 2848 can contact the IRS for you.
If you received Letter 6470 and want to challenge the change, call us at (813) 229-7100.