Frequently asked questions for past due return filers
- Where can I get tax forms to file my past due return?
- How can I get tax information & assistance regarding my past due return?
- What if I can’t fully pay the amount owed now?
- Can I get more time to file my past due return?
- What if I already filed my past due return?
- What if I filed my past due return with my spouse that year?
- Where do I send my signed, completed past due return?
- The income listed on the notice (90-day letter or 30-day letter) is incorrect. What can I do?
- Someone is using my Social Security number. What can I do?
- Why is the IRS holding my refund?
- How long does it take for my past due return to be processed?
- I need income information to help prepare my past due return. Where can I get it?
- What if I am experiencing a hardship and cannot file my past due return?
Q: Where can I get tax forms to file my past due return?
A: You can call 1-800-Tax Form (1-800-829-3676) or 1-800-829-4059 for TTY/TDD.
Q: How can I get tax information & assistance regarding my past due return?
A: The information on this site was developed to assist you in gathering your tax information and preparing your own return for past due years. Refer to Next Steps For Filing Your Past Due Returns.
For tax questions and assistance, you can call 1-800-829-1040 or 1-800-829-4059 for TTY/TDD.
Many taxpayers prefer the convenience of getting assistance from their tax return preparer in filing past due returns.
Q: What if I can’t fully pay the amount owed now?
A: You should file your past due tax return now to limit late penalties.
Pay what you can now to limit interest charges and late payment penalties.
Request an installment agreement to pay the rest.
Q: Can I get more time to file my past due return?
A: No. Once you have received your Notice of Deficiency (90-day letter), you have 90 days to file your past due tax return or file a petition in the Tax Court. If you do neither, the IRS will proceed with their proposed assessment.
Q: What if I already filed my past due return?
A: You should send the IRS a copy of the past due filed return to the address on your notice. Be sure that your return is signed. If filing a joint return both taxpayers must sign the return.
The address on the notice may be different than where you usually file your returns. Past due returns are only processed at a few service centers.
Q: What if I filed a joint return with my spouse for that year?
A: Send a signed copy of your joint return to the address on your notice.
Q: Where do I send my signed, completed past due return?
A: Mail your return to the address indicated on the notice.
The address on the notice may be different than where you usually file your returns. Past year returns are only processed at a few service centers.
Q: The income listed on the notice (90-day letter or 30-day letter) is incorrect. What can I do?
A: If any of the income listed is incorrect, you may do the following:
- Contact us at 1-866-681-4271 to let us know.
- Contact the payer (source) of the income to request that they provide you with a corrected Form W-2 or 1099.
- Attach the corrected forms when you send us your completed tax returns.
- If the notice is a 90-day letter you may file a petition with the Tax Court.
Q: Someone is using my Social Security number. What can I do?
A: File your past due return reporting all income you received. If you had no income, send a letter explaining your situation. To verify misuse of your Social Security number, please attach documentation (copy of a police report or correspondence to your bank, employer or the Social Security Administration) OR a signed statement AND copies of both your Social Security card and a federal or state issued identification.
Refer to the Federal Trade Commission’s site for specific steps to take in the event of identity theft.
Also, contact the Social Security Administration (SSA) at www.ssa.gov if your card was lost or stolen to request a new number or to help correct your earnings record.
Q: Why is the IRS holding my refund?
A: The IRS holds tax refunds in cases where their records show that one or more returns are past due.
The IRS holds refunds until past due returns have been received or an acceptable reason is provided for not filing a past due return.
Q: How long does it take for my past due return to be processed?
A: In general, it takes 6 weeks to process an accurately completed past due tax return.
Q: I need income information to help prepare my past due return. Where can I get it?
A: Call the toll-free number at 1-866-681-4271.
Contact your employer or payer.
Q: What if I am experiencing a hardship and cannot file my past due return?
A: If you are experiencing a hardship, you may call or write your local Taxpayer Advocate Office for your state on this Web site or call the Taxpayer Advocate Service Toll-free Case Intake Line at 1-877-777-4778 or TTY/TTD 1-800-829-4059.
References/Related Topics
- Need to file a past due return?
- Next steps for filing your past due returns
- Understanding your notices regarding past due filing
- Common mistakes when filing past due returns
- Example showing how filing a tax return can benefit you
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