What IRS Letter 4464C Means
Letter 4464C generally means the IRS is matching your reported wages and withholding against employer and payer data or possibly checking credits claimed on the return. Withholding is the federal income tax your employer or another payer withheld from your pay and sent to the IRS during the year. A return can be delayed if the figures don’t match, or if the employer data hasn’t arrived yet.
The IRS selects some returns to check even when income, expenses, and credits may be reported accurately. The IRS says on its Letter 4464C page that being selected doesn’t mean you made an error or were dishonest.
While the review is underway, your refund stays on hold. The IRS says it may take up to 60 days from the date of the letter to be resolved, though it can take longer. The letter may ask for documents or additional information; if so, respond by the date given. You should receive periodic notices throughout the process. If you haven’t heard anything after 60 days, call the number printed on the letter.
How Letter 4464C Compares With Other IRS Notices
Letter 4464C is a review notice tied to your refund. Two other common notices ask for something different:
- A CP2000 notice flags an income mismatch and proposes changes to your return.
- A CP14 notice tells you that you have a balance due.
What to Do After Getting Letter 4464C
According to IRS guidance on Letter 4464C, your next steps depend on whether you filed the return which is the subject of the letter.
| You filed the return | You didn’t file it | |
|---|---|---|
| What it may mean | The IRS is reviewing your return before releasing your refund. | Someone may have filed a return using your information without your consent. |
| What to do | No action is required. The IRS recommends reviewing your return for errors.* | Send a completed, signed Form 14039, Identity Theft Affidavit. |
| Extra help | You may want to review the letter with your tax preparer. | Visit Identity Theft Central for more guidance. |
| Protect your return | Consider an Identity Protection PIN.** | Consider an Identity Protection PIN.** |
*If you find a mistake when reviewing your return, the IRS recommends filing an amended return to correct the mistake. An amended return is a new filing that corrects information on a return you already submitted.
**An Identity Protection PIN (IP PIN) is a number issued by the IRS that helps prevent someone from using your taxpayer ID number to file a fraudulent return.
When to Contact the IRS or Get Help
Once you’ve double-checked your return, wait for the IRS to finish processing it. Most people don’t need to do anything else unless the letter asks for more information. You can track your refund with the IRS Where’s My Refund tool. To see what the IRS has on file for your return, you can also get your IRS tax transcript.
If 60 days pass after the letter date and you haven’t received your refund or heard from the IRS, call the IRS at 800-829-1040.
If the delay is causing economic hardship, or you need help resolving a problem with the IRS, contact the Taxpayer Advocate Service (TAS). TAS is an independent organization within the IRS that helps taxpayers work through these issues. Call 877-777-4778 (TTY/TDD 800-829-4059) or visit the TAS website.
Sources
- IRS, Understanding Your Letter 4464C (last updated Dec. 16, 2025)
- IRS, Amended Return Frequently Asked Questions
- IRS, Get an Identity Protection PIN
- IRS, Where’s My Refund
- IRS, Identity Theft Central
- IRS, Form 14039, Identity Theft Affidavit
- Taxpayer Advocate Service, taxpayeradvocate.irs.gov
- Taxpayer Advocate Service, Notice CP14
