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 read our identity theft resource page while we review your Form 14039. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. If you can’t find what you need online, call the IRS number at the top of your notice or letter.
