VALID › Notice Library › LT50 notice
In the IRS’s own words · not reviewed by VALID
LT50 notice explained, in the IRS’s own words
We’re trying to collect unpaid taxes and unfiled returns from you. We previously notified you that we would contact third parties to get or verify your contact information. We’ll continue to contact others through the period shown on your notice.
Read the full LT50 page on irs.gov ↗
What this notice is about
We’re trying to collect unpaid taxes and unfiled returns from you. We previously notified you that we would contact third parties to get or verify your contact information. We’ll continue to contact others through the period shown on your notice.
What you need to do
Pay your balance in full by the date shown on your notice to avoid paying more in penalties and interest.
- If you can’t pay your balance in full, learn more about applying for a payment plan online.
- If you’re experiencing financial hardship, learn about other options like temporarily delaying collection or settling your tax debt with the IRS.
File your missing tax returns (if applicable). If your notice tells you to file missing returns, see “Filing my missing returns” below for more information on how to file your return.
Frequently asked questions
What type of information will you provide to these third parties? (added April 2, 2025)
We'll generally need to tell them limited information, such as your name. The law prevents us from disclosing any more information than is necessary to obtain or verify the information we need.
How long will you contact these third parties? (added April 2, 2025)
Your notice provides the date range within which we may contact third parties.
How will I know who you contact? (added April 2, 2025)
We'll send you a copy of the contact list once a year. If you don’t receive a list, it means we didn’t contact anyone who we’re required to advise you of.
Filing my missing returns
How do I file my missing return? (added April 2, 2025)
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.
What if I already filed a return reported as missing? (added April 2, 2025)
If it's been over 10 weeks since you sent us the return, send a signed copy of it to us again. If you find that one or more of your returns were incorrectly reported as missing, please contact us using the toll-free phone number in your notice.
Based on my income I don't think I need to file (added April 2, 2025)
Use the Do I need to file a tax return? tool to verify that you don’t meet the filing requirements for the tax years involved. If the tool indicates you’re not required to file a return, but the notice indicates you are, please call the toll-free number in your notice.
What if I'm due a refund? (added April 2, 2025)
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 of the original return due date, or within two years of the date you full paid the tax, if applicable.
Questions about this notice?
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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.