What this letter is about We sent you this letter because we have no record that you filed your Form 1040 income tax return. What you need to do File your Form 1040 income tax return immediately or explain to us why you don't need to file. You may want to Review what happens when you don't file a tax return by reviewing the following: Frequently Asked Questions For Past Due Return Filers Collection Procedures for Taxpayers Filing and/or Paying Late Review your records and make sure you filed all your prior returns. You can download prior year tax forms and products if needed. Check to see that you have enough money withheld from your paycheck to pay your taxes. The Tax Withholding Estimator can help. Learn more about your payment options if you owe additional taxes on your return: Payment plans and installment agreements Offer in Compromise Frequently asked questions What should I do if I've just filed my tax return? You don't have to do anything if you filed your Form 1040 income tax return. What should I do if I didn't file my tax return? For information about filing your return, visit www.irs.gov/filing. What if I want to file prior year returns electronically? We accept electronically filed returns for the 2 most recent prior years. However, you must locate an e-file provider who offers the service to do so. What happens if I can't pay the full amount I owe when I file my return? You can request a payment plan with us to pay off your balance over time. Helpful information Tips for next year File your return on time. Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. You may be able to claim a tax credit if you have dependent children. Publication 972, Child Tax Credit and Credit for Other Dependents PDF, has information about this credit. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Publicación 17 (SP), El Impuesto Federal sobre los Ingresos Lista completa de formularios y publicaciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien para comunicarse con el IRS en su nombre. Vea si califica para recibir ayuda de una Clínicas para Contribuyentes de Bajos Ingresos. Si no puede encontrar lo que necesita en línea, llame al número del IRS que se indica en la parte superior de su carta o aviso. Si no recibió una carta o aviso, utilice la asistencia telefónica. Si no puede resolver la multa por su cuenta, comuníquese con el Servicio del Defensor del Contribuyente, una organización independiente dentro del IRS.