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Letter 6312: what it means and what to do
Got an IRS Letter 6312? 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 6312 freeWhat the IRS says this notice is about
We couldn’t process your Form 7200, Advance Payment of Employer Credits Due to COVID-19 , due to missing or incorrect information, or we corrected a computation error on your Form 7200 and changed the amount of your advance payment.
What you need to do
Read your letter carefully. We listed the reason for the rejection or adjustment to the payment amount on the letter.
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
You have 60 days to disagree
If you disagree with the change and ask in writing within 60 days of the notice date, the law requires the IRS to reverse it. If the IRS still disagrees, it must then use the regular process, which keeps your appeal rights.
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
- Follow the directions on your letter for how you may be able to either submit a new Form 7200 or claim a credit on your applicable employment tax return.
- Review the instructions for Form 7200 .
Common questions
For a list of questions and answers about tax credits related to COVID-19, refer to:
- COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs
- FAQs: Employee Retention Credit under the CARES Act
- DOL Families First Coronavirus Response Act: Questions and Answers
Helpful information
- Find more information about Coronavirus Tax Relief and Economic Impact Payments .
- Find more information about the Credit for Sick and Family Leave and the Employee Retention Credit .
- Find more information about the Consolidated Omnibus Budget Reconciliation Act (COBRA)
- Find more information about the American Rescue Plan (ARP)
Related notices
- CP104 notice
- CP114 notice
- CP124 notice
- CP148A notice
- CP148B notice
- CP156 notice
- CP233J notice
- CP250A notice