How to reply to IRS Letters 6042C and 5263C

November 14, 2026 · 1 min read

If you receive Letter 6042C or 5263C and are affiliated with the entity, the IRS asks you to answer the questions and provide the requested information within 30 days from the date on the letter. If you are unaffiliated or are not the responsible party, select the applicable response and return the letter within that same period.

What to check

Verify the correspondence through an official IRS channel if you have doubts. The IRS gives separate documentation examples for estates and trusts. When the entity's responsible party has changed, the IRS also directs you to submit Form 8822-B. Follow the instructions on your verified letter for how to reply.

Example

A former founder receives Letter 5263C after leaving a company. They use the option that accurately describes their current role and tell the company to review its responsible-party record.

Before you proceed

Check the letter number and the date shown.
Respond based on your actual relationship to the entity.
Keep proof of the reply and review any needed Form 8822-B update.

Should I send the same response by both fax and mail?

The IRS directs recipients who fax their response to avoid sending a duplicate by mail. Keep the fax record and follow the verified letter's instructions.