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IRS Letter 3853C – Incorrect or Incomplete Return Was Filed

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1 min read


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

Likely next step: Address a business unfiled return

Also see: 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.

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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