What this notice is about
We’re reviewing your Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, and holding a part of your refund until we complete our review.
What you need to do
You don’t need to take any action right now.
Frequently asked questions
Why is my return being reviewed?
We need to verify the income or the income tax withholding you reported on your return. This doesn’t mean you made an error or were dishonest.
What if I didn’t file the tax return?
Someone else may have filed it for you without your consent. Send us a completed and signed Form 14039, Identity Theft Affidavit PDF. You may want to visit our Identity Theft Central page while we review your Form 14039.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.