- What it means
- You did not file a return, and the IRS has computed the tax it believes you owe from the income reported to it. It will assess that tax unless you file or respond.
- Respond within
- 30 days from the date on the notice
- What to send
- Your return for the year, or the response form disputing the figures.
- Write it
- Missed deadline explanation
- When to get help
- File the actual return quickly; the IRS figure uses no deductions or credits and the worst filing status.
What the letter says
The substitute for return, before assessment. The computation uses every 1099 and W-2 the IRS has, single or married filing separately status, the standard deduction only, and no credits.
What to do
File your own return. It replaces the proposal and almost always lowers the tax. If the income listed is not yours, respond with an explanation.
What comes next
A CP3219N notice of deficiency with a 90-day clock.
What to gather
- The notice with the income listed
- The IRS wage and income transcript
- Everything needed to prepare the year's return
Write back
The Missed deadline explanation tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.