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What this notice is about
This notice is a reminder that we have no record that you filed your prior tax returns. We have reason to believe you need to file a return.
What you need to do
- Respond to the notice by:
- Filing your tax return immediately with the completed Form 15103, Form 1040 Return Delinquency PDF to explain:
- Why you are filing late; or
- That you’ve already filed.
- We accept returns electronically for the 2 most recent prior years. However, you must locate an e-file provider who offers this service.
- Completing Form 15103, Form 1040 Return Delinquency PDF, to explain:
- Why you don’t have to file.
- Return the completed Form 15103 and tax return, if applicable to the address on your notice. You can 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. If you’re only sending the Form 15103 to explain why you don’t have to file, you can submit it online. An IRS Online Account (OLA) is required.
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:
- Review your records and make sure you filed all your prior returns. Download blank 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 about you.
- 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; and
- Offers in compromise.
Frequently asked questions
Return the Form 15103 to let us know why.
File your return as soon as possible and return Form 15103 to let us know why.
Complete Form 15103. Make sure the name, Social Security number (SSN) and tax year on your notice match on the return. Send us a signed and dated copy of the tax return with Form 15103.
File your return anyway. You can request a payment plan to pay your balance over time.
Tips for next year
- File your return on time.
- Consider filing your taxes electronically. Filing online can help avoid mistakes and find credits and deductions you may qualify for. In many cases, you can file for free.
Helpful information
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).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or notice, use Let us help you.