Letter 4464C: The IRS Is Verifying the Income and Withholding on Your Return
By Forrest Baumhover, CFP®, EA · Last verified November 11, 2026
Letter 4464C tells you the IRS is checking the income and income tax withholding you reported before it sends your refund. If you filed the return, you do not need to act; the IRS asks you not to call until 60 days after the letter date.
If you got this letter
Got a Letter 4464C in the Mail?
The IRS is double-checking the income and the tax withheld from your pay before it sends your refund. If you filed this return, you do not need to send anything or call right away.
Wait 60 days from the date on the letter. If you still have no refund and no word from the IRS by then, call 800-829-1040. If you did not file this return, someone may have used your identity; the section below says what to send.
What Letter 4464C means
The IRS page for this letter carries one heading: “Verifying your income and income tax withholding.” Withholding is the income tax your employer or another payer takes out of your pay and sends to the IRS for you.
The letter does not accuse you of anything. The IRS page says it selects some returns to check whether people report income, expenses and credits accurately, and adds: “This doesn’t mean you made an error or were dishonest.”
If you filed the return
The IRS page says: “You don’t need to take any action.” It asks you not to call until 60 days after the letter date, and only if you have not received your refund or heard from the IRS by then. After 60 days, the number to call is 800-829-1040.
If a later IRS letter asks you for something, follow that letter’s own instructions and date. Keep this letter and a copy of your return together so you have both in hand if you call.
Use the wait to review your return. The IRS page recommends that you check it for errors and, if you find one, file a corrected or amended return. You may also want to go over the letter with the person who prepared your return.
For the general reasons a refund stalls and how to tell them apart, see why a refund goes on hold.
If you did not file the return
Someone else may have filed a return in your name without your consent. The IRS page tells you to send a completed and signed Form 14039, Identity Theft Affidavit.
The IRS page also suggests an Identity Protection PIN, a six-digit number that, the IRS says, prevents someone else from filing a tax return using your Social Security number. IRS.gov/ippin says its online IP PIN tool goes offline Nov. 16, 2026, until mid-January 2027.
What people mistake Letter 4464C for
The most common mix-up is with an identity verification letter, such as Letter 5071C. The IRS page for that series says the IRS needs you to verify your identity and the return. Letter 4464C asks a filer to do nothing and wait.
Others read Letter 4464C as a finding of error. The IRS page says it is not: the IRS selects some returns for review, and selection does not mean you made a mistake.
For practitioners: what to check while you wait
Confirm the client actually filed the return. If not, the response is Form 14039, not patience. If the client did file, the IRS page asks for a corrected or amended return only to fix an error.
If the client filed, reconcile every Form W-2 and Form 1099 against the return, with attention to withholding claimed. The IRS page frames the review as verifying “income and income tax withholding,” so a withholding figure that does not match payer records is the first place to look. If you find an error, the IRS page recommends a corrected or amended return.
Calendar the 60-day mark from the letter date, not from when the client opened it. If the delay causes an economic hardship, the IRS page points to the Taxpayer Advocate Service at 877-777-4778.
Common Questions
Why is the IRS reviewing my return?
The IRS page says it selects some returns to check that people report income, expenses and credits accurately. It adds that selection “doesn’t mean you made an error or were dishonest.”
Do I need to send the IRS anything?
Not if you filed the return. The IRS page says you don’t need to take any action. If you did not file it, send a signed Form 14039, Identity Theft Affidavit.
When can I call about my refund?
The IRS page asks you not to call until 60 days after the letter date, and only if you haven’t received your refund or heard from the IRS by then. Then call 800-829-1040.
What if someone else filed a return in my name?
The IRS page says to send a completed and signed Form 14039, Identity Theft Affidavit. It also points you to its Identity Theft Central page while the IRS reviews your form, and suggests an Identity Protection PIN.
Can the Taxpayer Advocate Service help?
Yes, if the delay causes an economic hardship or you need help resolving a problem. The IRS page gives the Taxpayer Advocate Service (TAS) number as 877-777-4778. TAS is an independent organization within the IRS.