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What this notice is about
We’re reviewing your Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, and holding a part of your refund until we complete our review.
What you need to do
You don’t need to take any action right now.
Frequently asked questions
Why are you reviewing my return? (updated Mar. 25, 2027)
We need to verify the income or the income tax withholding you reported on your return. This doesn’t mean you made an error or were dishonest.
What if I didn’t file the tax return? (updated Mar. 25, 2027)
Someone else may have filed it for you without your consent. Send us a completed and signed Form 14039, Identity Theft Affidavit PDF. You may also complete the Form online at
Form 14039. You may want to visit our Identity Theft Central page while we review your Form 14039.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or notice, use Let us help you.