IRS Letter 106C: Claim partially disallowed
Quick answerThe IRS allowed part of your claim and disallowed the rest. Common with amended returns and Employee Retention Credit claims.
Letter / notice106C
MeaningClaim partially disallowed
Action needed?Yes — see steps
What happens next
The letter explains your appeal rights and deadlines.
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What you should do
- Check which part was disallowed and why
- Appeal or send documentation if you disagree
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Letter 106C mean?
The IRS allowed part of your claim and disallowed the rest. Common with amended returns and Employee Retention Credit claims.
What should I do?
Check which part was disallowed and why Appeal or send documentation if you disagree
How long does it take?
The letter explains your appeal rights and deadlines.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.