Apply today — you could get a loan for up to $1,300. Applications close Dec. 31, 2024. Explore Emerald Advance® Loan

Explore All Topics

IRS Letter 861C – Power of Attorney, Tax Information Authorization and/or U.S. Estate Tax Return Incomplete for Processing

1 min read


1 min read


The IRS sends Letter 861C to a taxpayer or a tax professional when an authorization form, such as Form 2848, 8821 or 706, is incomplete or there is a problem with the authorization.

Type of Notice: Account information or change

Likely next step: Research your IRS account

Why you received IRS Letter 861C

  1. You filed a Form 2848, 8821 or 706 with the IRS.
  2. The form was incomplete or there was another type of problem.
  3. The IRS sent Letter 861C to request additional information.

Notice deadline: None specified

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services.

Was this topic helpful?