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LT26 notice: what it means and what to do
Got an IRS LT26 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my LT26 notice freeWhat the IRS says 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.
Questions about your LT26 notice?
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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.
Your deadline
The IRS page for this notice mentions 10 days. Always use the date printed on your own notice.
What to check before you answer
File the missing return, or explain why you did not have to
If you already filed, send a copy and the date you filed. If you were not required to file, say why. Otherwise file now: the IRS may prepare a return for you without your deductions.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
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 owe less than $50,000, you may be able to set up an installment agreement using the Online Payment Agreement tool , which is the fastest way to get an installment agreement approved. 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 .
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