What this notice is about This notice serves as a reminder that we still have no record that you filed your prior tax return(s). We have reason to believe you need to file a return. 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 are filing late; Why you don’t have to file; or That you’ve already filed. Return the completed Form 15103. You can also fax it to the fax 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. You may want to See what documents and income information you may need to file your return. Learn what happens when you don't file a tax return by reviewing: 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. Download copies of prior year tax returns and products. Use one of our transcript services to obtain copies of the income information received by the IRS. 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? (updated Nov. 4, 2024) You should return the Form 15103 to let us know why. What should I do if I didn't file my tax return? (updated Nov. 4, 2024) You should file your return as soon as possible and return the Form 15103 to let us know why. What income documents do I need to file my return? (added Nov. 4, 2024) The most common documents are paycheck stubs, statements from banks, payment apps or online marketplaces, checks paid to you, records of digital asset transactions, and unemployment compensation. Learn more about the documents you may need to file. What should I do if I just filed or it's been more than 8 weeks since I filed my return? Complete Form 15103. Check the name, Social Security number (SSN), 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 happens if I cannot pay the full amount I owe when I file my return? You should file your return anyway. You can request a payment plan with us to pay off your balance over time. What if I need copies of my income information received by the IRS? You can get copies by using the Get Transcript option available online. What if I want to file prior year returns electronically? We accept prior year returns electronically for the 2 most recent prior years. However, you must locate an e-file provider who offers the service. 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 which you may qualify. In many cases, you can file for free. Helpful information Publication 17, Your Federal Income Tax 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.
