What this notice is about This is a final reminder that we still have no record that you filed your prior tax returns. What you need to do File your tax return immediately or explain to us why you don't need to file. Complete Form 15103, Form 1040 Return Delinquency PDF, to explain: Why you're filing late. Why you don't have to file. That you’ve already filed. Mail your tax return and completed Form to the address on your notice. If you’re sending only a completed Form 15103 to explain why you don’t have to file or that you’ve already filed, you can either mail it or fax it to the number in the notice using either a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If we don't hear from you We may determine your tax for you, and penalty and interest may continue to accrue. If you are owed a refund for the current tax year, or any prior year, it may be delayed because of this unfiled return. You may want to Review what happens when you don't file a tax return by reviewing the following: Filing past due returns Collection process for taxpayers filing and/or paying late 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. 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 your notice. Please have your notice and account information available when you call. If you prefer, you can write to us using Form 15103. 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 within the last 8 weeks. What should I do if I didn't file my tax return or it's been more than 8 weeks since I filed it? (updated Nov. 5, 2024) Complete Form 15103. Check the name, Social Security number, and tax year on your notice. Make sure they match the name, SSN, and year on the return. Mail us a signed, dated copy of the tax return with Form 15103. What if I want to file prior year returns electronically? We accept prior year returns electronically for the two 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 when you can't pay the full amount you owe. 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. If you have dependent children, you may be able to claim tax credits for them. Helpful information Publication 17, Your Federal Income Tax (For Individuals) Publication 505, Tax Withholding and Estimated Tax Publication 4134, Low Income Taxpayer Clinic List PDF Publication 4681, Canceled Debts, Foreclosures, Repossessions and Abandonments Reference tools Publication 1, Your Rights as a Taxpayer Filing past due tax returns Get Transcript Paying your taxes Full list of tax forms and instructions 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.