What this notice is about We have no record that you filed your prior year personal tax return. What you need to do File your personal tax return immediately or explain to us why you don't need to file. Note: If you received an IRS-issued identity protection personal identification number (IP PIN) due to identity theft, you must include the IP PIN on your tax return, as directed, when you send it to us. If you’re filing a married filing joint return, include each spouse’s IP PIN. Complete and mail or fax us Form 15103, Form 1040 Return Delinquency PDF, if: You’ve already filed a return. You believe you don’t have to file the return. You may want to Review the rules on who should file a tax return. Review what happens when you don't file a tax return by reviewing the following: Time you can claim a credit or refund 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. 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 Offer in compromise Frequently asked questions What should I do if I disagree with the notice? (updated March 12, 2024) Complete and mail or fax us Form 15103, Form 1040 Return Delinquency PDF, if you believe we made a mistake. 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 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? (updated March 12, 2024) We show that we didn’t receive your tax return. 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. Mail us a signed and dated copy of the tax return. 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 to pay off your balance over time. 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 to do so. I had a mortgage interest debt reduced or discharged due to restructuring or foreclosure. How does that affect my tax return? (added March 12, 2024) You may qualify for tax relief under the Mortgage Forgiveness Debt Relief Act. For more information, refer to Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments PDF. 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 a tax credit for them. Helpful information Publication 17, Your Federal Income Tax (For Individuals) Publication 505, Tax Withholding and Estimated Tax Publication 4134, Low Income Taxpayer Clinics (LITC) 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.
