IRS Letter 2802C: Withholding lock-in
Quick answerYour employer was told to withhold federal income tax at a specified rate because your Form W-4 led to too little withholding.
Letter / notice2802C
MeaningWithholding lock-in
Action needed?Yes — see steps
What happens next
The lock-in rate applies until the IRS releases it.
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What you should do
- Contact the IRS if your situation has changed
- Don't submit a new W-4 that lowers withholding without IRS approval
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 2802C mean?
Your employer was told to withhold federal income tax at a specified rate because your Form W-4 led to too little withholding.
What should I do?
Contact the IRS if your situation has changed Don't submit a new W-4 that lowers withholding without IRS approval
How long does it take?
The lock-in rate applies until the IRS releases it.
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.