What Is IRS Letter 4464C?

Letter 4464C is a notice the IRS sends when it has selected your return for a review under its Integrity and Verification Operations (IVO) program. In plain terms: the IRS is holding your refund while it verifies that the information on your return matches records from employers, banks, and other third-party sources. It's not a full audit — it's a verification hold.

The letter will tell you that the IRS is reviewing your return and that no action is required on your part at this time. It will ask you to wait 60 days (sometimes stated as up to 120 days in some versions of the letter) before contacting the IRS to check on the status. You can still check the status of your refund at Where's My Refund (irs.gov/refunds) during this period, and the tool will update you if the IRS needs anything from you.

If the IRS's verification confirms your return is accurate, your refund will be released and you'll receive it by direct deposit or check, typically without any further notification. If the IRS finds a discrepancy or needs more information to verify your identity or income, you may receive a follow-up letter asking you to verify your identity (often through the IRS Identity Verification Service at idverify.irs.gov) or to provide documentation supporting items on your return.

Common reasons a return gets held under this program include: the return was flagged by identity theft filters (particularly if someone else filed a return using your Social Security number); income or withholding amounts don't match the W-2s or 1099s in the IRS's system; credits like the Earned Income Tax Credit or American Opportunity Tax Credit triggered a review; or your return was simply selected at random. In most cases, the hold resolves itself within the stated timeframe, and the refund is released without any action required from you.