IRS Letter 4464C: Income and Withholding Review

Why did I receive Letter 4464C?

The IRS 4464C page identifies this as income and withholding verification. It explains that some returns are checked for accurate income, expenses and credits. Selection does not establish an error or dishonesty.

Although the letter uses verification language, this is not the same task as confirming identity through ID.me or responding to 4883C or 5747C. Use the identity-verification guide only when your correspondence calls for that separate process.

If I filed the return, must I send documents now?

The initial IRS instructions say you do not need to take action on the review itself. Keep the letter, filed return and income records together. Do not copy CP05A's upload process into a 4464C response without an IRS request directing you to provide documents.

If a later notice requests evidence, its deadline and destination control that response. See CP05A document requirements or CP05B mismatch instructions when those notices actually apply.

Why does the IRS also say to review the return for errors?

The 4464C page recommends reviewing the return and filing a corrected or amended return to correct information. This is a reason to check the filed figures against your records, not a reason to change an accurate return just because a refund is delayed.

If you find an identifiable error, such as a figure that was entered differently from the correct record, review the notice-specific amendment guidance. If the correct amount is still uncertain, resolve that question before deciding what needs correction. An amendment does not replace a separate request for evidence.

When should I follow up?

The IRS public guidance says not to call until 60 days after the letter date, and only if you have neither received a refund nor heard from the IRS. Its page lists the official IRS contact option for that situation. RefundIQ's assistance number is separate.

The IRS procedures describe longer review periods in some cases. Read how review timing and later letters work. Neither 60 days nor a longer review estimate guarantees refund approval or a payment date.

What if I never filed this return?

The 4464C instructions give a separate response: send a completed, signed Form 14039. Follow the applicable IRS submission instructions; see the Form 14039 decision guide and the fraudulent-return guide. Do not turn that branch into an affidavit requirement for ordinary review cases.

What if the delay is causing hardship?

The IRS page points to the Taxpayer Advocate Service for economic hardship or help resolving problems. Review that official assistance route if it fits your situation. Keep the letter dates, prior responses and current problem together when seeking help.