The IRS will send letters to taxpayers who have experienced a delay in the processing of their Form 7200, Advance Payment of Employer Credits due to COVID -19. Taxpayers will receive letters 6312 and 6313 based on their form's status. 

  • In case, the IRS rejected the Form 7200 or changed the requested amount due to a computation error, taxpayers will receive letter 6312.
  • If the IRS needs written verification for the address listed on their Form 7200, taxpayers will receive letter 6313.