Form 15103 (Form 1040 Return Delinquency)

If the IRS believes that you haven't filed your tax returns, the agency may send you Form 15103 (Form 1040 Return Delinquency). The IRS usually sends this form with Notice CP56, CP59, CP516, or CP518, but you may receive it with another notice. The right response depends on your situation -- you may need to file a return, resend your return, or explain why you didn't need to file. Take a look at your options. 

Key takeaways

• The IRS sends Form 15103 to taxpayers with unfiled returns. 
• If you've already filed, just let the agency know.
• If not, file a return or explain why you don't need to file. 
• If you don't respond, the IRS may send additional notices, and eventually, they may file a substitute for return on your behalf.

What to Do If You Receive Form 15103 or IRS Asks You to Complete

If you receive Form 15103, the steps you should take vary based on your situation — here are the main options:

• Make sure the IRS received your tax return.
• File a tax return if you haven't.
• Fill out the form to explain why you didn't need to file. 

Keep reading for more details on what to do in various situations. If you want personalized guidance, use TaxCure to find a licensed tax professional today.

If you recently filed

You could ignore the Form 15103 questionnaire if you filed your return in the last eight weeks. The IRS sent the notice before receiving your return. You may want to follow up to make sure the agency received your return. To make sure they received your return, sign into your IRS online account or check with your accountant. You can use the IRS app or its Where's My Refund tool to check your refund status. 

If you filed two or more months ago

If you filed more than eight weeks ago, you should attach a copy of the return to Form 15103. Then, tick the box saying you filed the return and fill in the year. Also, include the name on the return, the filed forms, the year, and the tax return date. Make sure that the name on Form 15103 matches the name on your tax return. 

If the person listed on Form 15103 is deceased

In the case of a deceased taxpayer, you should note their date of death on the form. Then, tick the box if you have already filed Form 1041 (Income Tax Return for Estates and Trusts). If so, note the name shown on the return, the EIN used on the return, and the tax return year. Note that you only have to file this return if the deceased person's estate earned more than $600 in income. For instance, if the deceased person's estate received rent from an investment property or gains on a bond, this form may be required.

However, you may need to file Form 1040 in the year of the person's death. Generally, you file a deceased person's final return in the same way as when they were alive, but you note their date of death on the return. If you've already filed this return or if you don't have to, you may also need to reach out to the IRS about that.

If you don't need to file

There is a spot on Form 15103 where you can note that you do not need to file. On this part of the form, you should note the tax year, your filing status, and your income. Then, select if any of the following situations:

• you or your spouse are over age 65,
• you or your spouse are blind,
• you're not a US citizen or permanent resident,
• you worked in another country, or
• you were claimed as a dependent on someone else's return.

All of those factors play a role in determining your filing requirements. Then, write out your reason for not filing. For instance, if your income was under the standard threshold, you would write something like, "I did not file because in the tax year 2025, my income was less than the standard deduction for my filing status." Or, if you didn't file because you are not a U.S. citizen or permanent resident, you would write out that reason. 

If you haven't filed yet

If you haven't filed (but you're supposed to), you can simply file a tax return in response to this form. In this case, you don't need to respond to the form directly. Instead, you can simply submit your return. But since you're on the IRS's radar, you should verify that they received the return to be on the safe side. Note that even if you're not required to file, you may want to file so that you can claim a refund. 

If you disagree with the notice

If you disagree with the notices you received with Form 15103, you can contact the IRS directly. Call the phone number on your notice or hire a tax professional to contact the IRS for you. You can also use Form 15103 to explain why you disagree, as explained above. 

How to submit Form 15103

Mail Form 15103 questionnaire to the address provided on the envelope you received with your notice. Or fax the form to the number provided on the notice. If you're not sure where to submit it, reach out to a tax professional or call the IRS. Here are some more tips on how to respond to this notice.

How to get a copy of your return

If you need to send the IRS a copy of your return, there are a few different ways that you can get it -- if you have a copy on hand, send that, but otherwise, check out these tips:

• Ask your tax preparer for a copy -- by law, preparers must keep copies of tax returns or they may be subject to penalties.
• Print off a copy from your tax prep software -- if you filed online using a tax prep company (for example, TurboTax), you should be able to print a copy of your return. If not or if you can only create a copy that says "not for filing", reach out to the customer support team for that tax software.
• Recreate a copy of your tax return -- you should only do this as a last resort and consider working with a tax professional.

Tips for catching up on unfiled returns

If you've received Form 15103 because you haven't filed your returns, you may want to get professional help filing your back taxes. Of course, you can also file them yourself. Here are some tips to help you:

• Gather all of your wage and income documents for unfiled years.
• If you're missing documents, reach out to the entity that issued them — for example, ask your bank if you can get a copy of your interest statements.
• Request a wage and income transcript from the IRS to see your W2 and 1099 information from various tax years. 
• Make sure you use the tax form from the delinquent year — income tax forms change from year to year. 
• Remember that you will owe penalties and interest on top of the tax due amount shown on the tax return. 
• But if you have a refund, the IRS will pay you interest — note that you only have three years after the original due date to claim a refund. 
• Once you file, apply for penalty abatement — the IRS is often willing to remove or reduce penalties, especially if this is your first offense and you had a reasonable cause for not filing. 

What If You Don't Respond to This Form

If you don't respond, the agency may send you other non-filer notices. Eventually, they may take matters into their own hands and file a substitute for return (SFR) on your behalf. That process involves using all of the income information the IRS has received about you from other parties and filing a return on your behalf with no deductions or credits. Once that happens, the agency will send you a 90-day letter. If you don't respond to that, they'll move forward with the collection process, which can include wage garnishment, bank levies, and asset seizure.

This can happen even if you weren't required to file. Take, for example, a situation where you run a small business. Let's say the IRS has received a 1099-K showing that you processed $50,000 in credit card payments. Based on this info, the agency assumes you need to file. However, now let's say that you had $51,000 in business expenses. In this case, you had a $1000 loss, and you probably should file so that you can claim the loss against future income. But you don't have to file as your self-employment income was less than $400 (for the sake of simplicity, we're assuming that you don't have any other income or events that trigger a filing requirement). If you don't respond to the 15103 explaining why you didn't need to file, the agency may create an SFR showing that you have $50,000 in income and no business expenses or deductions. 

However, if you ignore this form in a situation where you've recently filed, you don't have to worry -- you can ignore it in this case. But again, you should double check that the IRS received your return.

What If You Can't Afford to Pay Your Taxes?

People have all kinds of reasons for getting behind on their tax returns. Sometimes, life just gets in the way of paperwork. In other cases, you may be worried that you don't have enough money to pay. If you don't have enough money to pay, you should still file your return. 

Once your return has been filed, you can take care of your taxes using one of the following options:

• IRS installment plan — make monthly payments on your taxes over several years.
• IRS partial payment installment plan — make monthly payments until the tax expiration date.
• Offer in compromise — settle your tax liability for less than you owe if you cannot afford to pay it in full.
• Hardship status — get temporary relief from collection actions until your financial situation improves.

You can apply for these programs on your own or you can consult with a tax professional to identify the best option for your situation. 

Get Help With Form 15103

If you need help or have questions about Form 15103, contact a tax professional in your area. Tax attorneys, CPAs, and enrolled agents can help you file back taxes, respond to Form 15103 and negotiate with the IRS. To learn more, contact a local tax pro today.