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IRS Letter Decoder

IRS Letter 105C: Your Claim Was Disallowed

Act soon

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What this letter means

The IRS denied a refund claim or amended return you filed.

Why you probably got it

The IRS disagreed with the claim or it was filed too late.

Your deadline

The letter explains your appeal rights and time limits. Read them carefully.

What to do next

  1. Read why the claim was denied.
  2. Decide whether to appeal using the rights listed in the letter.
Scam check: The IRS starts contact by mail. It will never demand payment by gift card, wire transfer, or cryptocurrency, or threaten immediate arrest. Pay only at IRS.gov or by check to the U.S. Treasury, and confirm any phone number at IRS.gov before calling.

This is general information, not legal, tax, or financial advice for your specific situation. Every case is different. Always check the dates and amounts printed on your own documents.

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