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LT50 notice: what it means and what to do
Got an IRS LT50 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 LT50 notice freeWhat the IRS says 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.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
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
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.
Your notice provides the date range within which we may contact third parties.
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
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 .
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.
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.
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.
Get my response letter for LT50 notice