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Notice code 99 — A refund cannot be sent to you at this time for the part of the refundable Energy Credit you reporte…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
99
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
What the IRS language says
A refund cannot be sent to you at this time for the part of the refundable Energy Credit you reported on Form 3468 that is more than the tax you owe. Congress must approve the funding, but as soon as the appropriation is made the refund of this credit will be sent to you or applied against any taxes you still owe.
What it usually means
99 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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