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 You may want to Review Collection Procedures for Taxpayers Filing and/or Paying Late for what happens when you don’t file a tax return. Review your records and make sure you filed all your prior returns. Get copies of prior year tax returns and products. 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. Learn more about payment plans and installment agreements. Learn more about an Offer in Compromise. Frequently asked questions What should I do if I disagree with the notice? Call us at the toll-free number on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's Response form. Please enclose it in the envelope we've provided. What should I do if I've just filed my tax return? You don't have to do anything if you filed your tax return(s) within the last eight weeks. What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it? Complete the Response form from your notice. Check the name, Social Security number or employer identification number, and tax year on your notice. Make sure they match the name, number, and year on the return. Send us the Response form, and include a signed and dated copy of the return. What happens if I can't pay the full amount I owe when I file my 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. When will my refund be released? 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. 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. 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.