IRS Letter 106C – Claim Partially Disallowed

Letter 106C notifies you that a claim, credit, deduction or amended return you submitted has been partially disallowed.


Type of Notice: Return accuracy

Likely next step: Address a denied amended return

Also see: IRS return or account problems, IRS penalties

Why you received IRS Letter 106C

  1. You filed a claim for a credit, exemption or other deduction or filed an amended return.
  2. The IRS sent Letter 106C to notify you that they are only partially allowing the credit, deduction or other claim you requested. If you filed an amended return, the IRS sends this letter to let you know they will not accept all the adjustments on the amended return.

Notice deadline: N/A

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.

Related Topics

Related Resources

Tax Dictionary – Self-Employment Tax

Get the facts about IRS self-employment tax and what to do if you get a notice. Read the IRS definition and more insight from the experts at H&R Block.

Tax Dictionary – Penalty Relief Options

Discover the reasons the IRS grants tax penalty relief, including errors, administrative waivers such as first-time penalty abatement, and reasonable cause.

How to Use First-Time Penalty Abatement

Get the facts from H&R Block about the widely available but little-known IRS penalty relief option called first-time penalty abatement.

IRS Letter 4402C – Identity Theft Verified

The IRS has placed an identity theft marker on your account. Learn more about IRS letter 4402C from the tax experts at H&R Block.