What this notice is about
We're holding your refund because our records show you still haven’t filed one or more tax returns and we believe you’ll owe additional tax.
What you need to do
File your tax return immediately or explain to us:
- why you're filing late
- why you don't have to file, or
- that you've already filed
You may want to
- Review Collection process: Filing or paying late for what happens when you don't file a return
- Review your records and make sure you filed all your prior returns. Download copies of prior year tax returns and products.
- 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 offers in compromise.
- Check to see that you have enough money withheld from your paycheck to pay your taxes. The Tax Withholding Estimator can help.
Frequently asked questions
What should I do if I disagree with the notice, I didn't file my tax return, or it's been more than eight weeks since I filed it?
Call us at the toll-free number on your notice. Please have your paperwork ready when you call. If you prefer, you can write to us. If you choose to write, send your response to the address provided above.
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(s) within the last eight weeks.
What happens if I can't pay the full amount I owe when I file my return?
You may qualify for a payment plan if you can't pay the full amount you owe. You can apply for a payment plan online to pay off your balance over time.
If we determine you owe tax on any return(s) you file, we may use all or part of your refund to help pay it.
When will my refund be released?
We’ll continue to hold your refund until we hear from you. We can release your refund when we have received all past due returns, or an explanation showing you did not have to file for those years.
Tips for next year
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. Publication 972, Child Tax Credit and Credit for Other Dependents PDF, has information about this credit.
Helpful information
- Publication 17, Your Federal Income Tax
- Publication 505, Tax Withholding and Estimated Tax
- Schedule 8812 (Form 1040), Additional Child Tax Credit
- Instructions for Schedule 8812 PDF
- Publication 4134, Low Income Taxpayer Clinics (LITCs)
- Publication 4681, Canceled Debts, Foreclosures, Repossessions and Abandonments
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.