Write your letter in plain language, keep it short, and include your name, address, and tax ID number at the top

The IRS receives millions of letters each year. Most get lost or ignored because they're unclear, too long, or missing basic information. A letter that works has one clear purpose, states it in the first paragraph, and gives the IRS exactly what they need to find your file and act on your request.

The IRS does not have a single mailing address — where you send your letter depends on what you're writing about. A letter about a bill goes to a different office than one about a payment plan or a tax return problem. Sending it to the wrong address adds weeks or months to the process.

Your letter should be typed or written clearly in black or blue ink. Keep it to one page if possible. The IRS scans incoming mail, and longer letters often get separated from their attachments or filed incompletely.

Key Takeaways

  • Include your full name, current address, phone number, and Social Security number or employer ID number at the top of your letter so the IRS can locate your account.
  • State your reason for writing in the first sentence, then explain the specific tax year and the action you want the IRS to take.
  • Attach copies of supporting documents — never originals — such as receipts, cancelled checks, or previous IRS notices.
  • Mail your letter to the IRS office that handles your type of issue, which varies by state and by whether you're writing about income tax, payroll tax, or something else.
  • Keep a copy of everything you send, and consider mailing it certified mail so you have proof of delivery.

What to include in the opening of your letter

Start with your name, address, phone number, and tax identification number (your Social Security number if you're an individual, or your employer ID number if you're a business). Put this information at the top left of the page, just as you would on any business letter. The IRS uses this to pull your file before anyone reads a single word of your request.

Below that, add the date you're writing the letter. Then write the date of the tax year you're writing about — for example, "Tax Year 2022" or "For the period January 1, 2023 through December 31, 2023." This prevents your letter from being filed under the wrong year.

If you received an IRS notice, include the notice number. It appears in the upper right corner of the notice and usually starts with "CP" or "LT." This single piece of information can cut weeks off the process because the IRS can pull up the exact issue they sent you.

How to state your reason and what you want

The first sentence should say exactly why you're writing. Not "I have a problem with my taxes" but "I am writing to request an extension of time to pay the $3,400 balance shown on your notice dated March 15, 2024" or "I am writing to dispute the deduction you disallowed on my 2022 return for home office expenses."

In the next paragraph, explain the situation briefly. Stick to facts: what happened, when it happened, and why you believe the IRS made an error or why you need what you're asking for. If you're disputing a charge, explain what you believe is correct and why. If you're requesting a payment plan, explain your current financial situation in one or two sentences.

Do not argue or complain about the IRS, other tax professionals, or your circumstances. The person reading your letter is not the person who made the original decision, and anger makes them less likely to help. Stick to what you want and why it's justified.

What documents to attach and how to attach them

Attach copies of any document that supports your case. This might include receipts, cancelled checks, bank statements, previous correspondence with the IRS, or the original notice that prompted your letter. Write "See attached" in your letter when you reference each document.

Never send original documents. The IRS will not return them, and you may need them later. Make a photocopy or take a clear photo and print it. If you're attaching multiple pages, number them — write "Page 1 of 5," "Page 2 of 5," and so on at the bottom of each page.

Staple your attachments to your letter, or use a paper clip. Do not use a binder or folder. The IRS mail room will separate everything anyway, and a folder slows down processing.

Where to mail your letter based on your issue

The IRS has different addresses for different types of correspondence. A letter about a bill goes to the IRS office that issued the bill. A letter requesting a payment plan goes to a different address. A letter about a return you filed goes to yet another.

If you received an IRS notice, the back of that notice usually lists the mailing address for replies. That is the correct address to use. If you did not receive a notice and are writing to start a conversation with the IRS, you can find the address on the IRS website by searching for "IRS mailing address" and your state.

The IRS also has a street address in your state for hand delivery, but mailing is the standard method. Hand delivery is rarely faster and requires you to go in person during business hours.

How to format your letter so it gets processed correctly

Use standard 8.5 by 11-inch white paper. Type your letter in a common font like Times New Roman or Arial, size 10 or 12. If you write by hand, use black or blue ink and write as clearly as you can — the IRS scans these letters, and poor handwriting can cause misreads.

Leave one-inch margins on all sides. Number your paragraphs if your letter is more than a few paragraphs long. This makes it easier for the IRS to refer back to specific points if they need to contact you.

Sign your letter by hand, even if it's typed. A signature shows the IRS that you're the one making the request and that you understand what you're asking for. If you're writing on behalf of a business or someone else, sign your own name and write your title below it — for example, "John Smith, Treasurer" or "Jane Doe, Power of Attorney."

What to do after you mail your letter

Keep a copy of your letter and all attachments for your records. If the IRS loses your letter or denies your request, you'll need to prove you sent it and what you asked for.

Consider mailing your letter certified mail with return receipt requested. This costs a few dollars extra but gives you proof that the IRS received it and the date they received it. Write down the tracking number and keep it with your copy of the letter.

The IRS typically responds to letters within 30 days, though some issues take longer. If you don't hear back after 60 days, you can follow up with a second letter or call the IRS at the phone number on your original notice. Have your tracking number ready if you mailed it certified.

Common mistakes that delay or sink your letter

Sending your letter to the wrong address is the most common mistake. The IRS has dozens of processing centers, and a letter sent to the wrong one will be forwarded — adding 4 to 8 weeks to the timeline. Always check the back of any notice you received, or search the IRS website for the correct address before you mail.

Leaving out your tax ID number or writing it incorrectly is the second most common problem. The IRS cannot find your file without it, and your letter sits in a pile of unmatched correspondence. Double-check your Social Security number or employer ID before you seal the envelope.

Writing a letter that's too long or too emotional also backfires. The IRS employee reading your letter has hundreds more to get through. A one-page letter with clear facts and a specific request gets read. A five-page letter with complaints and background stories often gets skimmed or filed without action.

Frequently Asked Questions

Can I email a letter to the IRS instead of mailing it?

The IRS does not accept letters by email for most issues. Some specific situations — like certain tax disputes or requests for penalty relief — have email addresses, but these are rare and usually only available if you're working with an IRS representative who gives you the address. Mailing is the standard method.

What if I don't know my tax ID number?

If you're an individual, your tax ID is your Social Security number. If you're a business, it's your employer ID number (EIN), which you received when you registered your business. If you can't find it, check a previous tax return or call the IRS at 1-800-829-1040 and they can tell you what number is on file.

How long does it take the IRS to respond to a letter?

The IRS aims to respond within 30 days, but many letters take 60 to 90 days, especially during tax season. If you mailed it certified, you can check the tracking number online to confirm delivery. If 90 days have passed, you can call the IRS or send a follow-up letter referencing your original one.

Should I send my letter to a specific person's name or just to "The IRS"?

Address your letter to "Internal Revenue Service" or the specific IRS office listed on your notice. You do not need a person's name. The mail room will route it to the correct department based on the type of issue and your tax ID number.

What if I need to send documents that are too thick to staple?

Use a paper clip instead of a staple, or use a binder clip if the stack is very thick. The IRS mail room will separate everything anyway during scanning, so the binding method does not matter — just make sure each page is numbered so they can be reassembled in the right order.