IRS Letter 5938: Missing Individual Income Tax Return
The IRS has no record of your Form 1040. Check the year and your filing evidence before deciding how to respond.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 5938
Urgency
Urgent
Deadline
File promptly or explain why filing is not required
Your first move
The IRS has no record of your Form 1040. Check the year and your filing evidence before deciding how to respond.
A return is missing from IRS records
Letter 5938 says the IRS has no record of the Form 1040 identified in the letter. IRS guidance asks you to file immediately or explain why you do not need to file.
Check whether you already filed
Locate your filed return and proof of acceptance or delivery. A draft return in your files is not the same as evidence it was submitted. The IRS says no action is needed if you already filed the Form 1040; preserve the evidence in case a later inquiry arrives.
If you still need to file
Gather income records and have the return prepared accurately. If the return will show a balance you cannot pay in full, review payment options rather than treating the cash shortfall as a reason to leave the filing issue unresolved.
This letter has a clock on it. Don’t run it out alone.
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.