First, to clear up a misconception, the IRS doesn’t send out Letter 12C only in relation to the Premium Tax Credit or healthcare account issues.
Letter 12C is a boilerplate-type form in which tax examiners can select certain paragraphs, sometimes inserting specific return-related amounts. They can also write specific “literals” that aren’t boilerplate paragraphs, asking a taxpayer for information that isn’t common enough to have its own paragraph. It is the “go-to” form sent when your return has an issue that needs to be addressed before it can be processed.
See the IRS’ Understanding Your Letter 12C for more information.
So, it’s not unusual that an issue other than the Premium Tax Credit is raised in Letter 12C.
However, the text of the specific paragraph is unusual: If you included qualified disaster relief contributions in the total amount on Schedule A, line 11, identify the qualified contribution amount in your response.
Something on your return must have suggested to an examiner that you have actually included qualified disaster relief contributions in your total amount on Schedule A, line 11. I don’t know what that was, and you apparently don’t either, but it most likely has nothing to do with Premium Tax Credit.
My suggestion would be that you sit down and write a letter, telling the IRS you have no idea what they’re asking you about, and you didn’t include qualified disaster relief contributions in the total amount on Schedule A, line 11. Ask them what further information you can provide, and include your phone number, your social security number and the Control number shown on the letter (that’s the number that identifies your specific tax return). State that they can contact you by phone if you so desire (it’s rare that they will, but it happens).
Then, fax this to the dedicated FAX number in the letter. This goes directly to the IRS office processing your return, and is the quickest way to get information to that office. Much quicker than calling the 800 number, and those assistors couldn't tell you exactly what the issue is, anyway.
Good luck.
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