What This Notice Means

The IRS previously contacted you to file federal tax returns and didn't receive a response. LT26 tells you that you must file those returns immediately. The notice lists which returns are missing, and you may need to file for more than one year.

LT26 is not a refund or offset notice. It is about unfiled returns.

What to Do

  • Read the notice and identify every missing return.
  • Prepare and file each one.
  • Send the completed returns to the address on the notice within 10 days of the notice date.

If You Already Filed

If it has been more than 10 weeks since you sent the returns, contact the IRS at the toll-free number on the notice.

If You Don't Think You Have to File

Use the IRS "Do I Need to File a Tax Return?" tool for each year involved. If it shows you aren't required to file but the notice says you are, call the number on the notice.

If You're Due a Refund

You may still be required to file even if you're owed money back. To get the refund, you must file within three years of the original due date of the return, or within two years of the date you paid the tax, whichever is later. Wait too long and the refund is gone.

If You Can't Pay When You File

File anyway, and pay what you can to reduce interest and penalties. You can set up an installment agreement for the rest. If you owe less than $50,000, the Online Payment Agreement tool is the fastest route. Otherwise, call the number on the notice or send Form 9465, Installment Agreement Request.

If you received an LT26 and have years of unfiled returns to deal with, call us at (813) 229-7100.