Closing Letters for No Change Cases
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
No Changes or Change due
TYPE OF RESULT & RETURN:
CLOSING LETTER
No Change to Status, IRC 501(c) or (d) Exempt Organizations IRC 527 Exempt Organizations
Form 990
Form 990-EZ
Form 990-PF
Form 990-BL
Form 1065
Letter 6049 pure no change or
Letter 1744 Change due to Correction of Operations
No Change to Status
Form 990-N
Letter 6049 pure no change or
Letter 1744 Change due to Correction of Operations
No Change for IRC 4947 Trusts
Form 990 for IRC 4947(a)(1) Trusts
Form 990-PF for IRC 4947(a)(1) Trusts
Form 5227 for IRC 4947(a)(2) Split-Interest Trusts
Letter 6049 pure no change or
Letter 1744 Change due to Correction of Operations
No Change to EO Income Taxes for IRC 501(c) or IRC 4947(a)(1) or IRC 4947(a)(2) Trusts
Form 990-T, also proxy tax
Form 1041
Form 1041-A
Form 1120
Form 1120-POL
Letter 6049 pure no change or
Letter 2656, No tax liability after a response to proposal of tax or
Letter 5334, No tax liability after delinquent income tax return secured and accepted as filed, with or without penalties
No Change to Income Taxes - Converted Returns - No tax liability after response to proposal of tax or delinquent income tax return secured and accepted as filed
Form 1041
Form 1120
Letter 2656, No tax liability after a response to proposal of tax or
Letter 5334, No tax liability after delinquent income tax return secured and accepted as filed, with or without penalties
No Change to Income Taxes - Discrepancy Adjustment - No tax liability after response to proposal of tax
Form 1040
Form 1120
Letter 2656, No tax liability after a response to proposal of tax (replaces Letter 3604, obsoleted on 5/31/2017)
No Change to Chapter 41 or 42 Excise Taxes.
Form 4720
Form 4720-A
Letter 6049 or
Letter 2656, No tax liability after a response to proposal of tax or
Letter 5334, No tax liability after delinquent income tax return secured and accepted as filed, with or without penalties
No Change to Miscellaneous Excise Taxes
Form 11–C
Form 730
Letter 6049 or
Letter 2656, No tax liability after a response to proposal of tax or
Letter 5334, No tax liability after delinquent income tax return secured and accepted as filed, with or without penalties
No Change to Employment Taxes
Form 940
Form 941
Form 944
Form 945
Letter 3381 or
Letter 4840
Form 4666 enclosed with Letter 4840 or
Letter 5332, No tax liability after a response to proposal of tax or
Letter 5334, No tax liability after delinquent income tax return secured and accepted as filed, with or without penalties
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