- What it means
- The IRS has payments or withholding credited to a tax year but no return for that year. A refund forfeits if the return is not filed within three years of the due date.
- Respond within
- 30 days from the date on the notice
- What to send
- The return for the year, or a copy with proof if you already filed.
- Write it
- Missed deadline explanation
- When to get help
- If the three-year refund window is close, file immediately; the deadline is absolute.
What the letter says
Money is sitting on your account with nowhere to go. The IRS cannot refund it without a return.
What to do
File the return. If you already did, send a signed copy with proof of the original filing. The refund statute is three years from the original due date; after that the credit is gone.
What to gather
- The notice
- Income documents for the year
- Proof of filing if you filed
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.