Received Form 15103? That’s the IRS’s notice about unfiled returns. To avoid problems, you can respond by filing a return, explaining why you don’t need to file, or confirming that you’ve already filed. If you don’t, the IRS will calculate your tax due using a Substitute for Return (SFR).
SFRs are notoriously incorrect, and even if you don’t need to file, the IRS may generate one on your behalf. Protect yourself – learn how to respond or get help from our unfiled taxes attorney.
Key takeaways
- The IRS sends Form 15103 if you haven’t filed.
- You must respond or risk IRS filing a substitute return.
- You can confirm filing, explain why it is not required, or submit your return.
- Always send to the address on your IRS notice.
- Acting quickly reduces penalties and enforcement risk.
Why the IRS Sends Form 15103
If the IRS discovers that you have unfiled returns, it may send you a letter about the unfiled returns along with Form 15103. This form allows you to explain to the IRS why you don’t need to file or to state that you already filed. You can also use this form to alert the IRS that the recipient of the notice is deceased.
The IRS sends out this form when it has reason to believe you should have filed, but they haven’t received a return yet. Typically, this happens when the IRS receives income documents for you from a third-party, such as Forms W-2, 1099-NEC, 1099-K, 1099-MISC, 1099-B, etc.
How to Complete Form 15103
At the top of the form, note your Social Security or Tax ID number, name, and contact details. Then, use the rest of the form to explain the situation as follows:
- Already filed – If you have already filed, tick the box near the top of the form, and if possible, attach a copy of the return that you filed.
- Deceased – Note the taxpayer’s date of death, and also, note if you have already filed Form 1041 (Income Tax Return for Estates and Trusts) instead of the individual income tax Form 1040.
- Don’t need to file – Go to the middle of the form. Note your filing status and special situations that apply to your situation, such as being blind, over the age of 65, claimed as a dependent, or not a US citizen or permanent resident. Then, note your income and your reason for not filing.
At the bottom of the form, you should also note special circumstances. In particular, note if you have a credit from a prior year or estimated taxes that you want applied. Also, note if you would like to receive a tax refund as a check. In both cases, you must file a tax return to get the past credit applied or to claim a refund for the year in question.
Finally, sign the form and send it to the IRS at the address noted on the notice you received, or fax it to the IRS.
How to Respond to Form 15103 | |||
|---|---|---|---|
| Your situation | How to complete the form | Required attachments | Risks of inaction |
| Already filed – less than 8 weeks ago | No need to complete form at this time; confirm IRS received return and consider submitting the Form 15103 once 8 weeks has elapsed. | N/A | Double check IRS received your return; otherwise, no risks |
| Already filed – more than 8 weeks ago | Check the “already filed” box | Copy of your return | IRS will file SFR if they don’t find your return |
| Not required to file | Complete explanation section | Income details if needed | IRS will file SFR using their info |
| Need to file | Fill out the top portion only | File return ASAP | IRS will file SFR and assess penalties |
| Taxpayer deceased | Note the date of death | Estate return (if applicable) | Continued notices, claims against the estate based on SFR |
| Unsure | Contact the IRS or a tax professional | Supporting documents | Increased enforcement risk |
Where to Send IRS Form 15103
Send Form 15103 to the address on the letter that came with the form – typically, CP59, CP516, or another non-filer notice. The letter should have an IRS mailing address and a fax number you can use.
If you’re not sure where to send the form, reach out to the IRS. Using the wrong address can delay processing.
What If You Don’t Return Form 15103 to the IRS
If you don’t return this form, the IRS will file a tax return for you, called a substitute for return (”SFR”). SFRs usually overstate tax bills because they’re prepared with third-party income information, no deductions, and a single or married filing separately status.
Once the IRS generates an SFR, it will send you a CP3219 Notice. Also called a deficiency notice, this letter gives you 90 days to file a Petition in the United States Tax Court to dispute the liability(150 if mailed out of the country). If you don’t file a petition by that time, the IRS will assess the tax and start collection actions. Even if you weren’t supposed to file, this can still happen, and dealing with an SFR is much more difficult than using Form 15103 to explain why you didn’t need to file.
What if You Were Supposed to File and Haven’t?
If you were supposed to file, you should file now – that’s even more important than returning Form 15103.
If your return is ready, complete the top portion of Form 15103 and send it with your return to the IRS. Contact the IRS and let them know that you are working on your tax return if you can’t get it in by the deadline on the form.
A tax attorney can help you deal with your unfiled returns. If you have lost your documents, they can help you get wage and income transcripts from the IRS. If you’re a business owner or self-employed, a tax attorney or accountant may be able to help you reconstruct your records so that you can generate a Profit-and-Loss statement to complete your tax return.
What if You Can’t Afford to Pay Unfiled Taxes
So, whether you’ve just received Form 15103 in the mail or are already facing a deficiency notice, you may be worried about a tax bill that you cannot afford to pay. First, be aware that the longer you wait, the worse the situation will get. When you don’t file, the IRS can add steep non-filing penalties to your account and late payment penalties. If they max out, these penalties can get up to almost 50% of your balance.
The agency will also add interest to your account, which will be dated back to the due date of the original return. Additionally, interest will accrue on the penalties that you incur.
However, once you file or accept the assessment listed in the deficiency notice, you can take advantage of a variety of different payment plans. The IRS allows most taxpayers to make monthly payments for up to six years through an installment agreement. The IRS also allows qualifying taxpayers to settle for less than owed through an offer in compromise. When you contact a tax attorney, they will discuss the best options for your situation.
Get Help With Unfiled Tax Returns
If you need assistance filing Form 15103 or catching up on your past-due tax returns, we can help. At Wiggam Law, we specialize in helping businesses and individuals deal with state and IRS tax problems – regardless of how far behind you are on filing, we can help you with unfiled returns.
Act now because the longer you wait, the more penalties will accrue on your account. Additionally, if you have refunds due from unfiled tax returns, you only have three years to collect them, and refunds can be an effective way to offset tax debt from other years. Call us at (470) 735-7038 or fill out our online consultation form to schedule a meeting with one of our tax attorneys today.
FAQs – IRS Form 15103
What is IRS Form 15103 used for?
The IRS uses Form 15103 to contact taxpayers with unfiled returns. The form allows taxpayers to explain why they haven’t filed or that they don’t need to file.
Do I have to file Form 15103?
It depends. If you don’t need to file, you should complete this form to explain why and ensure the IRS doesn’t issue an SFR. If you’re behind on filing, use this form to let the IRS know you’ll file soon. Skip the form and contact the IRS directly if you’ve already filed.
Where do I send IRS Form 15103?
Send the form to the address or fax number on the letter that came with the form. The IRS uses several different addresses – using the correct one ensures you don’t face processing delays.
Can I file my tax return instead of sending Form 15103?
Yes, you can just file a return promptly instead of filling out and returning this form. However, if you need more time, you can use this form to explain why you’re late and let the IRS know you’ll file soon.
What happens if I ignore Form 15103?
The IRS can file an SFR to calculate your tax liability. Then, they’ll send a notice giving you 90 days to respond. If you don’t appeal, the agency will assess the tax and backdate penalties and interest to the original due date. Then, they’ll start involuntary collections.