What Letter 3064-C is
Sent by the Covington unit when a response to Letter 6112 or 6112-A lacks a required element: no signed statement about when TINs were received, a W-9 dated after the return or unsigned, truncated TINs, a Form 4669 that does not tie to the list. The letter states that the original due date has not been extended.
Where this sits: these notices come from the Form 945 side of the house, the return on which backup withholding is reported and deposited. The Form 945 page covers the account mechanics behind them.
The deadline
The original 6112 or 6112-A date still applies. The case is not suspended.
What to do
Fix exactly what the letter names and send it immediately; after 6112-A an incomplete response leads straight to assessment.
The elements the unit checks for
The backup withholding compliance check is a document review, and Letter 3064-C is what you receive when the documents do not meet the unit's checklist. The response to Letter 6112 must contain a statement, signed under penalties of perjury, saying that the payee TINs were on file when the payments were made and giving the TINs; the W-9s or other evidence must be dated on or before the payment dates and signed; TINs must be complete, not truncated to the last four digits as they are on payee statements; and any Form 4669 must correspond to a payee and an amount on the enclosed list, with a Form 4670 summarizing them. A response that supplies corrected 1099s with the TINs filled in, without the dated evidence, fails the checklist because it shows only that you have the TINs now. The 3064-C names the element that is missing and makes one point that payers miss: the due date on the 6112 or 6112-A has not changed. The case is not suspended while you fix the response.
Fixing it fast
Treat the letter as a punch list and clear it the same week, because the clock it refers to is the original one. Re-send the statement with the signature and the perjury declaration if either was missing, with every TIN in full. If a W-9 was dated after the payments, say so plainly and move that payee to the Form 4669 route or concede the withholding on it rather than resubmitting the same form. If a 4669 did not tie to the list, correct the payee name, TIN or amount so it does, and attach it to a 4670. Mark the envelope and the cover letter with the letter number and the original due date, and send it by a method that proves delivery. After a 6112-A, there is no further letter between an incomplete response and the assessment, so a 3064-C at that stage is the last warning. The compliance check guide has the checklist in the unit's order and covers the 4669 and 4670 mechanics.
Questions about Letter 3064-C
Who receives Letter 3064-C?
Payer. Sent by the Covington unit when a response to Letter 6112 or 6112-A lacks a required element: no signed statement about when TINs were received, a W-9 dated after the return or unsigned, truncated TINs, a Form 4669…
What is the deadline on Letter 3064-C?
The original 6112 or 6112-A date still applies. The case is not suspended.
What should I do when Letter 3064-C arrives?
Fix exactly what the letter names and send it immediately; after 6112-A an incomplete response leads straight to assessment.
Is Letter 3064-C about my own income tax?
No. This decoder covers information reporting and withholding: the notices a payer, filer or payee sees because of Forms 1099, W-2, 945 and the TINs on them. Individual income-tax notices follow a different track.
Have a different notice? The IRS notice decoder lists all 77 in the order they tend to arrive.