What This Letter Means

Letter 2269C, Delinquent Individual Return; Insufficient Response/No Record, means the IRS believes you had to file an individual tax return for the year shown and it has no record of that return. It also means whatever you sent before did not resolve the issue.

You may get this letter after you answered an earlier unfiled return notice, after you said you already filed but the IRS can't find the return, or when the IRS needs more facts to decide whether you had to file. Some versions ask specific questions, such as how you paid mortgage interest that was reported to the IRS, or where you performed work that produced reported income. The letter can also come from the IRS examination function as the first contact before it prepares a return for you.

What to Do

  • If you didn't file: file the return for the year listed. Put your current address on it.
  • If you already filed: send a copy of the return, signed and dated with the current date.
  • If you believe you didn't have to file: answer the questions in the letter and explain why, with documents that back you up.
  • Send your response to the address on the letter and keep copies.

If You Don't Respond

The letter can warn that not filing by the date given could subject you to a fine or criminal penalties, and that the IRS may prepare a substitute for return. A substitute return is built from the income reported to the IRS, using the standard deduction and higher tax rates, without the deductions and credits you may be entitled to. Interest and penalties run from the original due date until the balance is paid. Filing your own return is almost always the better choice.

Deadlines

The letter generally asks you to file within 30 days. Taxpayers living outside the U.S. may be given a longer period. Go by the date printed on your letter. If you need more time, call the number on the letter before the deadline passes.

If you have unfiled returns and the IRS is asking for them, call us at (813) 229-7100.