VALID › Notice Library › LT26 notice
In the IRS’s own words · not reviewed by VALID
LT26 notice explained, in the IRS’s own words
We previously contacted you to file your federal tax returns, but we didn’t receive a response. You must file your tax returns immediately.
Read the full LT26 page on irs.gov ↗
What this notice is about
We previously contacted you to file your federal tax returns, but we didn’t receive a response. You must file your tax returns immediately.
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Actions to take to resolve your account
- Read your notice carefully: Follow the instructions on your notice.
- Filing missing tax returns: Send your completed returns to the address on the notice within 10 days from the date of your notice.
What if I already filed the returns?
If it’s been over 10 weeks since you sent us the return, contact us at the toll-free number listed in the notice.
What if I’m not required to file?
Please contact us at the toll-free number listed in the notice with that information.
How do I file my missing returns?
Read your notice carefully to identify which tax returns are missing from IRS records. You may need to file returns from multiple tax years.
You can find information about how to prepare your return at Filing Your Taxes.
How can I determine if I'm required to file?
Use the Do I Need to File A Tax Return? tool to see if you meet the filing requirements for the tax years involved. If the tool indicates you’re not required to file a return, but your notice indicates you are, please call the toll-free number on your notice.
What if I'm due a refund?
Based on your income and other factors, you may still be required to file even if you’re due a refund. Also, to receive the refund, you must file a delinquent return within three years from the original return due date, or within two years from the date you full paid the tax, whichever is later.
What do I do if I can't pay the full balance at the time of filing?
Pay what you can at the time of filing to reduce the interest and applicable penalties. You can enter into an installment agreement to pay, over time, any remaining balance on your account. If you can’t apply online, call us at the toll-free number on your notice, or complete and send us Form 9465, Installment Agreement Request PDF.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.