Understanding your 2800C Letter

What This Letter Is About

Letter 2800C tells you we believe your employee may have filed an incorrect Form W-4, Employee's Withholding Allowance 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   

You may want to


Frequently Asked Questions

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.

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.

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.

You must block employees we have locked-in from using an on-line Form W-4 system to decrease their withholding.

 


How to get help

  • Call toll-free 855-839-2235 weekdays between 8 a.m. and 5 p.m.
  • Send a fax to 855-202-8300
  • Write to:

    Internal Revenue Service
    Compliance Services
    Withholding Compliance Unit
    310 Lowell Street, Stop 837
    Andover, MA 01810-0947