What this notice is about
We're holding your refund because you haven't filed one or more tax returns and we believe you will owe tax.
What you need to do
File your personal tax return immediately or explain to us:
- why you're filing late,
- why you don't have to file, or
- that you've already filed
If you’re filing for one of the last 2 tax years, you may be able to file electronically. For a list of eligible e-file providers visit find a tax pro now.
If you’re filing for a tax year that is not one of the last 2 years, you must mail your filed return along with any supporting documentation to the address provided at the top of your notice.
You may want to
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Review Collection Procedures for Taxpayers Filing and/or Paying Late for what happens when you don’t file a tax return.
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Review your records and make sure you filed all your prior returns. Get copies of prior year tax returns and products.
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Check to see that you have enough money withheld from your paycheck to pay your taxes. The Tax Withholding Estimator can help.
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Learn more about your payment options if you owe additional taxes on your return.
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Learn more about payment plans and installment agreements.
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Learn more about an Offer in Compromise.
Frequently asked questions
Call us at the toll-free number printed on your notice. Please have account information ready when you call. If you prefer, you can write to us using the address printed at the top of your notice.
You don't have to do anything if you filed your tax return(s) within the last eight weeks.
File your return for the specified tax year by the date provided on your notice. If you’re filing for one of the last 2 tax years, you have the option to file electronically or by mail. If you’re filing for a tax year before one of the last 2 tax years, you’ll have to mail in your completed tax return.
You can make a payment plan with us when you can't pay the full amount you owe. If you owe tax on any return(s) you file, we will use your refund to help pay it.
We can release your refund when we have received all past due returns, or explanations showing you did not have to file for those years and there is no other balance due.
Helpful information
- Publication 505, Tax Withholding and Estimated Tax PDF
- Publication 4134, Low Income Taxpayer Clinic List PDF
- Publication 4681, Canceled Debts, Foreclosures, Repossessions and Abandonments PDF
Tips for next year
File your return on time, even if you will owe taxes. If necessary, you can make a payment plan to pay what you owe.
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.
If you have dependent children, you may be able to claim tax credits for them. Publication 972, Child Tax Credit and Credit for Other Dependents PDF, has information about these credits.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.