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Letter 2800C: what it means and what to do
Got an IRS Letter 2800C? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my Letter 2800C freeWhat the IRS says this notice is about
We believe your employee may have filed an incorrect Form W-4, Employee's Withholding Certificate PDF .
What you need to do
Begin withholding income tax from this employee's wages based on the following withholding rates, effective 60 days from the date of this letter:
- Withholding rate (marital status): single
- Withholding allowances: 0000
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Read our Withholding compliance questions & answers .
- Search keyword "withholding compliance" on IRS.gov for more information on income tax withholding.
- Download the following materials: Publication 15 (Circular E), Employer's Tax Guide PDF
- Publication 51 (Circular A), Agricultural Employer's Tax Guide
Common questions
If the IRS determines that an employee does not have enough federal income tax withheld, what will you ask an employer to do?
If we determine an employee does not have enough withholding, we’ll send you a lock-in letter stating the maximum number of withholding allowances permitted for the employee. You must withhold tax as indicated in the lock-in letter by the date specified unless we notify you otherwise. This date is 60 days after the date of the lock-in letter. Once a lock-in rate takes effect, an employer cannot decrease withholding unless we approve it.
You’ll also receive a copy of the letter to give to the employee. If the employee no longer works for you, you don’t need to do anything. However, if the employee returns to work within 12 months, you should begin withholding income tax from the employee’s wages based on the withholding rate in the letter.
The letter will explain how the employee can provide more information to help us determine the appropriate number of withholding exemptions. We’ll give the employee some time before the lock-in rate is effective to submit a new Form W-4 and a statement supporting the claims made on it. The employee must send the Form W-4 and the statement to the IRS address at the bottom of this webpage.
If an employer no longer has to submit Forms W-4 claiming complete exemption from withholding or claiming more than 10 allowances, how does the IRS determine adequate withholding?
We’re more effectively using information in our records and reported on Form W-2 wage statements to ensure employees have enough federal income tax withheld.
After I lock in withholding on an employee, what do I do if I receive a revised Form W-4 from the employee?
You must disregard any Form W-4 that decreases the amount of withholding. The employee must submit any new Form W-4 and a statement supporting his or her request to decrease federal income tax withholding. to the IRS for approval. The employee should send the Form W-4 and statement to the address on the lock-in letter. We’ll notify you if we approve the employee’s request. However, if the employee submits a Form W-4 that claims fewer withholding allowances than the maximum number specified in the lock-in letter, you must increase withholding based on that Form W-4.
As an employer who has received a modification letter (Letter 2808C) from the Withholding Compliance Program, do I wait another 60 days to change the marital status or number of allowances as indicated in the modification letter?
The changes to the marital status or number of allowances become effective immediately when you receive Letter 2808C.
Our employees can submit or change their Forms W-4 online. How can I prevent them from changing their Forms W-4 after the IRS has locked them in?
You must block employees we have locked-in from using an on-line Form W-4 system to decrease their withholding.
Get my response letter for Letter 2800C