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IRS Letter 539 – Recalculation of Tax – You Filed More Than One Return

1 min read


1 min read


Letter 539 was sent to you with Form 4549, Income Tax Examination Changes because the IRS combined one or more separate tax returns into one joint return.

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Type of Notice: Return accuracy

Most common tax problem area: IRS audits

Other tax problem areas: IRS penalties

Why you received IRS Letter 539

  1. The IRS received more than one tax return for you for the same tax year.
  2. The IRS combined the returns and recalculated your taxes.
  3. Letter 539 was sent to notify you of the changes. You have the right to dispute the changes.

Your options to address IRS Letter 539

  1. Dispute the taxes you owe
  2. Dispute the penalties

Notice deadline: 30 days

If you miss the deadline: The IRS will assume the calculations shown in the examination report are correct. If you owe a balance as a result of these changes, the IRS will send you a bill.

Want more help?

See your local tax pro for a free consultation.

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