The IRS sends Letter 4883C when it needs to verify a taxpayer’s identity before continuing to process a tax return. This happens when the IRS cannot confidently confirm that the return was filed by the correct individual and wants to prevent possible identity theft or fraudulent refunds.
Common Reasons Letter 4883C Is Issued
IRS Letter 4883C is typically triggered by internal risk indicators identified during return processing. These indicators may include unusual filing patterns, information that does not match IRS records, or data that resembles known identity theft cases. The letter is a precautionary step rather than a confirmation of fraud.
Why This Can Happen to Legitimate Taxpayers
Even when a tax return is accurate and legitimately filed, automated screening systems may still flag it for additional review. Changes in filing behavior, new personal information, or discrepancies between current and prior returns can result in the IRS requesting identity verification.
What Letter 4883C Does Not Mean
Receiving IRS Letter 4883C does not mean that the taxpayer is under investigation, accused of wrongdoing, or subject to penalties. It also does not mean that identity theft has already occurred. The letter simply indicates that verification is required before processing can continue.
How This Affects Tax Return Processing
When Letter 4883C is issued, the IRS temporarily pauses processing of the tax return. No refund will be issued and no final determination will be made until identity verification is successfully completed.
Related Guidance
This page explains why the IRS sends Letter 4883C. For a complete overview of what the letter is and how to respond, return to the main guidance page.
IRS Letter 4883C: what it means and how to respond
For the official description of the notice and its role within the tax system, see the document overview.
IRS Letter 4883C. Potential Identity Theft During Original Processing