What This Notice Means

The IRS has asked you before to file overdue tax returns, and it hasn't heard back. LT18 is the follow-up. The notice lists the returns the IRS says are missing. These can include business returns, such as employment tax returns.

LT18 is not a payment plan notice. It is about returns that haven't been filed.

What to Do

  • Read the notice and identify each return and tax period listed.
  • Complete the missing returns and send them to the address on the notice within 10 days of the notice date.
  • Keep copies of every return you send and proof of mailing.

If You Already Filed

If it's been more than 10 weeks since you sent the return, send the IRS a signed copy of it again.

If You Had No Employees

If the notice asks for employment tax returns for a period when you had no employees, call the number on the notice and tell the IRS.

If You Can't Pay What the Returns Show

File anyway. Not filing doesn't make the tax go away, and the filing problem is separate from the payment problem. Once the returns are in, you can ask about a payment plan for any balance.

Why It Matters

The IRS has already asked more than once. Answering now, with the returns themselves, is the simplest way to close the request. If you can't get the returns done in 10 days, call the number on the notice before the deadline and explain where things stand.

You can authorize a representative to deal with the IRS for you with Form 2848.

If you received an LT18 and need help getting overdue returns filed, call us at (813) 229-7100.