The LTR 854C requests additional verification or information related to your identity or account. It's often seen after initial identity verification was incomplete, when the IRS needs additional documentation to resolve an account issue, or when prior responses didn't fully satisfy the IRS's requirements.
What Makes This Different
Unlike the primary identity verification letters (488C, 507C, 5747C), the LTR 854C is typically a follow-up. The IRS has already started the verification process but needs more from you. The letter lists exactly what additional proof is required.
Common Requests
The LTR 854C may ask for copies of specific tax documents that you previously filed, additional forms of identification beyond what was initially provided, supporting documents for specific items on your return, or written explanations of discrepancies the IRS identified during verification.
How to Respond
Follow the letter's instructions precisely. If it asks for specific documents, send exactly those documents. If it directs you to call a specific number, call that number rather than the general IRS line. If it asks for documents by mail, send them certified with return receipt.
Don't send more than what's requested. Sending unsolicited documents can confuse the processing and delay your case. Match your response exactly to the request list.
Timeline
Respond within the timeframe stated on the letter, typically 30 days. If your return or refund is being held pending this additional verification, the hold continues until the IRS processes your response. Allow 6 to 8 weeks after responding for the verification to be completed and any held refund to be released.
If you're having trouble with the verification process, call us at (813) 229-7100.