What this notice is about We previously sent you a CP63 notice informing you we're holding your refund until we receive one or more unfiled tax returns. Because we didn’t hear from you, we calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others. If we still don’t hear from you, we may apply all or part of your refund to your tax debt. What you need to do Respond by the date shown on your notice—you can either file your return or accept and pay our proposed amount due. If you choose to file your tax return: you can file electronically using an e-file provider if your return is from the past 2 years. Otherwise, complete your return and the response form found at the end of your notice and mail them to us with the envelope we provided. Filing your own return may reduce the amount due (if you are eligible for certain exemptions, deductions, etc.). If you choose to accept and pay our proposed amount due: complete and return the response form at the end of your notice. Pay your balance in full or explore alternative payment options. If you don’t think you have to file, call us at the number listed in your notice. Remember, if you received an IRS-issued identity protection personal identification number (IP PIN) due to identity theft, you must include the IP PIN on the tax return, as directed, when you send it to us. If you're filing a joint return, include each spouse's IP PIN. You may want to Learn more about filing past due returns, your payment options or getting help with tax debt including payment plans, installment agreements and Offer in Compromise. Review the Collection Process: Filing or Paying Late for taxpayers 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. Download copies of prior year tax returns and products. Check to see that you have enough money withheld from your paycheck to pay your taxes. Our Tax Withholding Estimator can help. Frequently asked questions What should I do if I disagree with the notice? (updated Nov. 05, 2024) Call us at the toll-free number listed on your notice. Please have your paperwork ready when you call. Where do I send my return? (updated Nov. 05, 2024) You may be able to file your past due return electronically if the tax period for which you’re filing is from the past 2 years. If your return is older, complete the Response Form and send it to us with your return using the return envelope we provided with your notice. What should I do if I've just filed my tax return? You don't have to do anything if you filed your tax returns within the last twelve weeks. What should I do if I didn't file my tax return or it's been more than twelve weeks since I filed it? (updated Nov. 05, 2024) You may be able to file your past due return electronically if the tax period for which you’re filing is from the past 2 years. Otherwise, mail us a copy of your tax return: Complete the Response Form at the end of your notice. Check the name, Social Security number (or taxpayer identification number); and tax year on your notice. Make sure they match the name, number, and year on the return. Sign, date and mail a copy of the tax return with the Response Form, using the return envelope we provided for you with your notice. If you file a joint return, your spouse must also sign and date the return. What happens if I can't pay the full amount I owe when I file my return? (updated Nov. 05, 2024) You can make a payment plan with us. If you owe tax on any return(s) you file, we'll use your refund to help pay it. 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. Reference tools Publication 1, Your Rights as a Taxpayer PDF Publication 5, Your Appeal Rights PDF Publication 505, Tax Withholding and Estimated Tax PDF Publication 594, The IRS Collection Process PDF Publication 4134, Low Income Taxpayer Clinic List PDF Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments PDF Notice 609, Privacy Act Notice PDF 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.
