What Is IRS Notice 1452 and How Do I Respond?

An IRS notice requesting identity verification is a request from the agency to confirm your identity in connection with a tax return filed using your name and Social Security number. The primary goal of this notice is to protect you from tax-related identity theft and prevent fraudulent refunds from being issued in your name. The arrival of this notice does not automatically mean you are a victim of identity theft or that there is an error on your return.

It simply means the return has been flagged for a manual identity check before it can be fully processed. Responding promptly is necessary to ensure your tax matters are handled correctly and to prevent further delays.

Understanding Why You Received an Identity Verification Notice

The IRS uses automated systems to screen every tax return for signs of potential fraud. These systems compare the data on your current year’s return to information from previous years, looking for anomalies or significant changes. When a return is flagged, an identity verification notice may be issued to ensure the person who filed the return is the legitimate taxpayer.

Several common and non-alarming situations can trigger this verification process. For instance, it might be the first time a dependent, such as a college student, is filing their own tax return. A significant change in your reported income compared to prior years can also lead to a review. Similarly, altering your filing status, such as changing from single to married filing jointly, can be a trigger for the system.

Information Needed to Respond

Before you can respond to the notice, it is important to gather all the necessary documents and information. Having these items ready will make the verification process smoother and more efficient. You will need:

• The notice itself, as it contains a unique control number that is required for the verification process
• A complete copy of the Form 1040 tax return for the year referenced in the notice
• The Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for yourself, your spouse if you filed jointly, and any dependents claimed on the return
• Your date of birth
• The filing status you used
• The exact amount of the expected refund or balance due as shown on the return

How to Respond to the Notice

You have three methods to respond to the notice. The fastest method is using the secure IRS Identity and Tax Return Verification Service online. You will be prompted to enter the control number from your notice and other details from your tax return to confirm your identity. This online portal is available 24/7 and provides an immediate resolution.

A second option is to respond by phone. The toll-free number for the verification hotline is printed on the notice. When you call, be prepared for potential wait times and have all your documents in front of you. An IRS representative will ask you a series of questions to verify your identity and the legitimacy of the tax return.

The slowest method is responding by mail. The notice includes a tear-off portion that you can complete and mail back to the IRS address provided. For any of these methods, the core of your response will be to answer a direct question: “Did you file the tax return for the year shown on the notice?” Your answer will be a simple “Yes” or “No,” which will determine the next steps.

Next Steps After Responding

The actions you take after responding depend on whether you confirmed or denied filing the tax return in question.

If you responded, “Yes, I filed this return,” and the IRS successfully verifies your identity, the agency will proceed with processing your tax return. Any refund you are owed will be issued, though the timeframe for receiving it after completing verification is up to nine weeks. You can monitor the status of your refund using the “Where’s My Refund?” tool on the IRS website, but be aware that its status may not update immediately.

If you responded, “No, I did not file this return,” this indicates you are a victim of identity theft. The IRS will reject the fraudulent return and mark your account to protect it from further criminal activity. You must then file an Identity Theft Affidavit using Form 14039. The IRS will also issue you an Identity Protection PIN (IP PIN), a six-digit number that you must use on all future federal tax returns. You will still need to file your legitimate tax return, which will likely have to be submitted by mail.