InformationalNo action unless the letter asks for it
IRS Letter 86C: Inquiry Transferred to Another Office
The IRS forwarded your inquiry or forms to another office for resolution. Keep the letter and watch for the next response.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
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Notice
Letter 86C
Urgency
Informational
Deadline
No action unless the letter asks for it
Your first move
The IRS transferred your inquiry or forms to another office for resolution. Keep the letter and watch for the next response.
See it explained
Letter 86C in plain English
Letter 86C: what it means, in 30 secondsA 30-second overview from tax attorney Darrin T. Mish: what this notice is, the deadline, and your first move.
Letter 86C is an interim transfer notice. The IRS office that received your inquiry or forms is forwarding them to another office that is responsible for resolving the matter. Letter 86C does not, by itself, disallow a refund claim.
What to Do
Read the transfer destination and expected response time. Keep Letter 86C with a copy of what you sent and proof of delivery. Usually no new submission is needed unless the letter asks for one.
Keep Existing Deadlines
An administrative transfer does not necessarily extend a filing, appeal, petition, or refund-suit deadline created by another notice or statute. Continue tracking any pre-existing deadline while waiting for the receiving office to respond.
If the expected response time passes, contact the number on the letter and reference the date and subject of the transferred inquiry.
Want a second set of eyes on this letter?
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.