---
title: What is a LTR99C Notice?
description: Learn about IRS LTR99C notices, the discrepancies they identify, and how to respond effectively to avoid penalties or interest. Discover essential steps and resources for resolving tax issues.
---

[The Learning Center | DiMercurio Advisors ](https://www.dimercurioadvisors.com/learning-center)

# [What is a LTR99C Notice?](https://www.dimercurioadvisors.com/learning-center/tax-notice-library/ltr99c)

 Written by [Nate Richards EA](https://www.dimercurioadvisors.com/learning-center/author/nate-richards) | Jan 01, 2018

Receiving a tax notice or letter is never a pleasant experience. It can be confusing and frustrating if you don't understand why you received the notice in the first place.  That's why we wrote [The Ultimate Guide to Tax Notices](https://www.dimercurioadvisors.com/the-ultimate-guide-to-tax-notices) and created a [tax notice library](https://www.dimercurioadvisors.com/learning-center/tax-notice-library) filled with the most common tax notices and letters you might receive.  We believe the process of staying compliant with your taxes should be as effortless as possible.

### General Information

- **What is the notice number?**  LTR99C
- **What government agency sends this notice? ** The Internal Revenue Service (IRS)
- **What is this notice about? ** The IRS found a difference between what you reported on employment tax returns (Forms 941, 943, 944, or Schedule H) and what you reported on Form W-2. If you don’t respond within 45 days, you may owe more taxes, plus penalties or interest.
- **What should you do if you receive this notice?****  
  ** 
    - Check your records for any missing or inaccurate forms.
    - If needed, file missing returns and attach them to Letter 99C.
    - If you disagree, include a brief signed explanation.
    - If corrections are required, include amended forms or returns.
    - Respond by the deadline to avoid extra tax, penalties, or interest.

### FAQs & Additional Information

- **Why am I getting a copy of this notice when my accountant or payroll service handles my filings?** Your accountant or payroll service provider also gets a copy directly from the IRS, so everyone can address any errors or missing information promptly.
- **How should I respond if I feel overwhelmed by the process?** A short response is fine. Briefly note what you’re doing or why you think there’s no error, and consider consulting a tax professional if you’re unsure.
- **What if I need to amend returns to fix the discrepancy?** Include your amended returns behind the Letter 99C and response page, making sure the changes don’t create new mismatches.
- **Is there a penalty if I don’t respond in time?** If you don’t reply within 45 days, the IRS may assess additional tax, plus penalties and interest.
- **How do I know my response has been received and processed?** You might get a follow-up notice or you can call the number on the letter to confirm your case status.
- **Can I resolve everything electronically?** The notice typically requires mailing or faxing your signed response and any corrected forms; follow the specific instructions provided.

### What does it look like?

### Resources

Looking for more information about this notice?  Here are some helpful resources:

- About the notice - [https://www.irs.gov/businesses/small-businesses-self-employed/combined-annual-wage-reporting-employment-tax-problem-inquiries](https://www.irs.gov/businesses/small-businesses-self-employed/combined-annual-wage-reporting-employment-tax-problem-inquiries#:~:text=The%20Letter%2099C%20informs%20the,date%20of%20the%2099C%20Letter.)

### How can we help you today?

Are you looking for more information about your tax notice or other challenges?  DiMercurio Advisors has a dedicated team supporting tax notices, audits and more.  We are passionate about ensuring you are well-informed and in control of your tax situation.

 

[View full post](https://www.dimercurioadvisors.com/learning-center/tax-notice-library/ltr99c)

```json
{
  "@context" : "http://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Nate Richards EA"
  },
  "dateModified" : "2025-02-12T16:46:56.580Z",
  "datePublished" : "2018-01-01T14:00:00Z",
  "headline" : "What is a LTR99C Notice?",
  "image" : {
    "@type" : "ImageObject",
    "height" : 293,
    "url" : "https://www.dimercurioadvisors.com/hubfs/content-files/tlc-article/000-notice-library/LTR99C-partial.jpeg",
    "width" : 629
  },
  "mainEntityOfPage" : "https://www.dimercurioadvisors.com/learning-center/tax-notice-library/ltr99c",
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "height" : 60.0,
      "url" : "https://www.dimercurioadvisors.com/hubfs/dimercurio-advisors/identity/icon/DA-icon-color-tm.png",
      "width" : 95.30613
    },
    "name" : "The Learning Center"
  }
}
```