VALID › Notice Library › LT51 notice
In the IRS’s own words · not reviewed by VALID
LT51 notice explained, in the IRS’s own words
We're trying to collect unfiled tax returns or your Shared Responsibility Payment (SRP). 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 LT51 page on irs.gov ↗
What this notice is about
We're trying to collect unfiled tax returns or your Shared Responsibility Payment (SRP). 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
File all missing tax return(s). Mail your tax return(s) and supporting documentation to the address at the top of your notice by the date shown on your notice. See “Filing my missing returns” for more information on how to file your return below.
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.
- See your Online Account to access your account information, request a transcript, or view payment history.
Third party contact
What type of information will you provide to these third parties? (added April 17, 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 17, 2025)
Your notice provides the date range within which we may contact third parties.
How will I know who you contact? (added April 17, 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 17, 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 17, 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 17, 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 17, 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.
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.