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首頁 > 請注意 > 字母 105 C
發布時間：   | 最後更新時間：5 年 2024 月 XNUMX 日

信件 105 C，索賠被拒絕

 

我在路線圖上處於什麼位置？

概述

「索賠不允許」IRS 信函 105C 或信函 106C 是您的法律通知，表明 IRS 不允許您申請抵免或退款。

我需要更多信息

1
1.

這封信對我來說意味著什麼？

The letter states the reason for the IRS’s decision, the date of the decision, and the tax year or period for which the claim is denied. In addition, the letter provides a 2-year window for you to either:

  1. Request your claim be sent to the Independent Office of Appeals (Appeals); or
  2. File suit in a local District Court or the Court of Federal Claims in Washington DC, if you wish to challenge the denial in court.
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2.

我怎麼到這裡了？

The credits or deductions claimed on your return were disallowed.

Common reasons for claims being disallowed include:

  • Filing your claim late; or
  • The claim was timely but the amount of a refund or credit is limited.

There can be other reasons also, but these two are the most common reasons.

In general, to be timely, a claim for credit or refund must be filed within the later of three years from when you filed your original return, or two years from the date you paid the tax. For more information about when to file a claim for credit or refund and limits on the amount of credit or refund, see 出版物556、退貨審查、上訴權利和退款要求。

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3.

我的下一步是什麼？

The following are your options: 

  1. Agree with the IRSfor the reasons stated in the letter – do nothing. 
  2. 不同意 – Reply back to the IRS area which issued the letter stating why you don’t agree, Provide whatever documents are needed 支持 your explanation and direct the IRS to send your request to the Independent Office of Appeals if they decide not to allow the claim. 國稅局 應該 consider your explanation before forwarding your request to the IRS Independent Office of Appeals (Appeals) which will decide if the claim should be allowed. When creating your explanation be sure to follow Publication 5 for how to word your request to to go to Appeals.  
  3.  If you don’t agree with the IRS’s decision after exhausting the reconsideration and Appeals , you can file suit with the United States District Court that has jurisdiction or with the United States Court of Federal Claims. 

注意：這些法院是聯邦政府司法部門的一部分，與國稅局沒有任何關係。 

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4.

CAUTION - 2 Year Window Information

Taxpayers have 2 years from the date of the 105C letter to resolve their claim with the IRS. This time period continues to run if you decide to ask Appeals to reconsider the decision. While you can continue to try to resolve the claim with the IRS, as you approach the end of the two-year period specified in the letter, you may want to file a timely suit to protect yourself. Failure to timely file suit means that even if Appeals ultimately concludes your claim was correct, you will not receive a refund or credit if Appeals reaches its decision after the period for filing suit has expired. 

如果您有權獲得退款，國稅局將在收到您的回覆並調整您的帳戶後大約六到八週內將退款發送給您。如果您的帳戶調整導致餘額到期，國稅局將向您發送餘額到期通知，您應在通知上的到期日之前支付您所欠的金額。如果您無法全額支付應付金額，請盡可能支付以限制罰款和利息，然後訪問 繳納稅款 考慮線上支付選項。如果您需要其他協助，請撥打通知右上角的免費電話號碼聯絡 IRS。 

我可以在哪裡獲得額外的幫助？

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出版物1

您作為納稅人的權利

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出版物5

您的上訴權利以及如果您不同意如何準備抗議

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出版物17

您的聯邦所得稅

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請瀏覽 www.taxpayeradvocate.irs.gov 或致電 1-877-777-4778。

低收入納稅人診所 (LITC) 獨立於 IRS 和 TAS。 LITC 代表收入低於一定水準且需要向 IRS 解決稅務問題的個人。 LITC 可以在 IRS 和法庭上代表納稅人處理審計、上訴和稅務糾紛。此外，LITC 還可以為以英語為第二語言的個人提供不同語言的有關納稅人權利和責任的資訊。服務免費或收取少量費用。如需了解更多資訊或尋找您附近的 LITC，請參閱 LITC頁面 在 TAS 網站上或 出版物4134，低收入納稅人診所名單。

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