What this notice means
The IRS doesn't show a personal tax return from you for the prior year. It wants you to file right away, or to explain why you don't need to file.
If you filed within the last eight weeks, you don't need to do anything. If it's been longer than that, the IRS hasn't received your return.
Why you got it
- You didn't file a return for that year.
- You filed within the last eight weeks.
- Your return was rejected, or the name, Social Security number or tax year on it doesn't match the notice.
- You're a bona fide resident of a U.S. territory, like Guam, the Northern Mariana Islands or the U.S. Virgin Islands, and you filed with your territory's tax office.
What to do now
- If you filed within the last eight weeks, you don't need to do anything.
- If you haven't filed, file your return right away. If the IRS gave you an IP PIN because of identity theft, include it, and include each spouse's IP PIN on a joint return.
- If you filed more than eight weeks ago, check that the name, Social Security number and tax year on your return match the notice, and that your return wasn't rejected. Then mail a signed and dated copy of the return.
- If you believe you don't need to file or the IRS made a mistake, send Form 15103, Form 1040 Return Delinquency, by mail or fax, or upload it through your IRS Online Account.
- If you can't pay what you owe when you file, you can request a payment plan.
If you don't respond
If you don't file, you could lose a refund or certain credits, because the law sets strict time limits to claim them. If you owe, penalties and interest keep growing until you file and pay in full.
Questions people ask
Can I e-file a past year's return?
Yes, for returns from the past 2 years. You'll need an e-file provider that handles prior year returns, and not every tax preparation service does.
Is there a deadline to claim my refund?
Yes. If you were due a refund but didn't file, you generally must file within 3 years of the return's due date, including extensions, to get it.
I live in a U.S. territory. What should I do?
If you're a bona fide resident and filed with your territory tax office, contact that office for guidance. You may need to send the IRS a copy of your territory tax transcript.