Skip to content
WyomingLLC logoWyomingLLC

IRS Letter 2645C

IRS Letter 2645C is a holding letter the IRS sends when they have received your correspondence but need more time to respond. Receiving 2645C is generally not a problem but indicates pending IRS action.

Answer

IRS Letter 2645C is a "holding" or "interim" response the IRS sends when they have received your correspondence (Form 5472, amended return, response to notice) but need more time to fully process and respond. The letter typically indicates 60 to 120 days additional processing time. Receiving 2645C does not mean a problem; it just means the IRS is still working on your matter. Keep the letter for your records and wait for the substantive response.

By Zawwad, Founder & CEO, WyomingLLC by Topslice LLC.

Last updated May 20, 2026

Common scenarios that trigger 2645C

  • You filed Form 5472 + pro forma 1120 and the IRS is processing
  • You responded to an earlier IRS notice and they are reviewing your response
  • You filed an amended return (Form 1040-X or similar)
  • You requested an installment agreement or other procedural relief

What to do

  1. Save the letter for your records
  2. Note the case reference number for future correspondence
  3. Wait 60 to 120 days for substantive IRS response
  4. If no response within timeframe stated, call the IRS contact number on the letter
  5. WyomingLLC can review IRS correspondence for LLC customers; forward us a copy

When 2645C is a concern

  • If you also received a substantive deficiency notice (CP2000 or similar) along with 2645C, the deficiency notice is what to focus on
  • If 2645C followed an audit request, expect follow-up correspondence
  • If 2645C followed a refund claim, refund processing may be delayed

Frequently asked questions

Is IRS Letter 2645C a problem?
Generally no. It is a holding letter indicating the IRS is still processing your matter.
Do I need to respond to 2645C?
No response required. Wait for substantive IRS response.
How long until I get a real response?
Typically 60 to 120 days from the date of the 2645C letter.
Can WyomingLLC help with IRS correspondence?
Yes. Forward IRS letters to support@wyomingllc.xyz and we will advise on response or refer to a CPA.

Form your Wyoming LLC in 24 hours.

$397. EIN, registered agent (1 year), and Mercury/Relay/Wise bank introductions included.