IRS Letter 3853C – Incorrect or Incomplete Return Was Filed

You filed an incomplete or erroneous business income tax return such as Form 1120, U.S. Corporation Income Tax Return or Form 1120S, U.S. Income Tax Return for an S Corporation.

Type of Notice: Late return

Most common tax problem area: Business unfiled returns

Other tax problem areas: Unpaid business taxes, Business tax penalties

Why you received IRS Letter 3853C

  1. You filed a Form 1120, U.S. Corporation Income Tax Return or Form 1120S, U.S. Income Tax Return for an S Corporation.
  2. The IRS determined that the return did not contain all the required information or a Form 2553 was not on file for the S corporation.
  3. The IRS sent Letter 3853C to notify you that the Form 1120 or Form 1120S was incomplete and/or no Form 2553 was on file for the corporation. You will need to provide the additional information requested and/or file a Form 2553 if an S corporation election can still be requested. If you filed Form 1120S but are ineligible for S corporation status or filed the Form 1120S in error, then a Form 1120 will need to be filed.

Your options to address IRS Letter 3853C

  1. Provide the information requested
  2. File a return

Notice deadline: 45 days

If you miss the deadline: If you filed a Form 1120S and the IRS does not have a Form 2553 on file, the return will be converted to a Form 1120 and a bill will be sent for any taxes due. If the return was incomplete, the IRS may reject the return.

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