What Is IRS Form 15103 and How Should I Respond to It?
If the IRS thinks you’re missing one or more tax returns, they’ll send you a notice, such as CP59 or CP516. These notices often have Form 15103 accompanying them, and you can use this form to let the IRS know that you didn’t need to file, that you already filed, or that you’re filing soon.
Receiving this form doesn’t automatically mean you’re in trouble with the IRS, but if you don’t respond promptly, the situation could escalate, even if you weren’t required to file. The 15103 non-filer form is relatively easy to complete, and this post walks you through the basics.
If you have additional questions or concerns about the form, feel free to contact McLaud Law P.C. to get help with unfiled tax returns.
Key Takeaways
- IRS Form 15103’s Purpose: This is a form that usually accompanies CP59 and CP516 and offers you a chance to explain why your tax return isn’t missing or isn’t required.
- Completing Form 15103: You have three main options for completing this form: the missing tax return has already been filed, the IRS is expecting a tax return from a deceased taxpayer, or you aren’t required to file a tax return.
- Ignoring Form 15103: Unless you filed the missing return within the last eight weeks, you need to complete this form, as not doing so can trigger a substitute for return (SFR) and eventually tax collection actions.
- Getting professional tax help: If you’re dealing with multiple tax years, complex tax issues, unmanageable tax bills, or there’s already an SFR, you should talk to a tax pro to help with Form 15103.
What Is IRS Form 15103?
IRS Form 15103, Form 1040 Return Delinquency, is a document a taxpayer can use to explain to the IRS why a tax return wasn’t filed or provide evidence that it has already been submitted. Most of the time, Form 15103 accompanies an IRS notice regarding unfiled tax returns, such as CP59 or CP516.
Why Did the IRS Send You Form 15103?
The IRS sent you this form because it believes you were legally obligated to file a tax return, but it never received one. It’s important to keep in mind that the fact that the IRS sent you this form doesn’t necessarily mean you have unfiled tax returns. It’s entirely possible the IRS is mistaken, but Form 15103 places the burden on you to explain why.
Why Did the IRS Think I Should Have Filed a Tax Return?
There are several potential reasons, one of the biggest being that the IRS received evidence of earned income (with documents like W-2s and 1099s) from third parties, such as employers or banks.
Another potential reason is that something happened in your life that made it so that you weren’t required to file a tax return. However, the IRS has no way of knowing about this event or change unless you tell them. And the most common way to tell the IRS is by filing a tax return.
How To Complete Form 15103
There are three main options for completing IRS Form 15103:
- Stating that you already filed the tax return in question.
- Informing the IRS that the taxpayer addressed in the IRS unfiled tax return notice is deceased.
- Explaining why you didn’t think you had to file a tax return.
No matter which option applies to you, at the top of the form, you’ll need to provide your basic contact information, plus your Social Security number and the best time during the day for the IRS to call you.
Option 1: You Already Filed the Tax Return
If you already filed the tax return the IRS claims you didn’t file, you’ll need to:
- Identify the tax year in question.
- Provide the name(s) shown on the return.
- List the tax forms used for that return.
- Give the date of the tax return.
- Attach a signed and dated copy of the tax return in question.
If you filed the return in question within the last eight weeks, hold off on doing anything until eight weeks have passed. Then contact the IRS to confirm they got the return, and if they didn’t, then resume completing Form 15103.
Option 2: The Taxpayer Is Deceased
If the IRS notice was addressed to someone who has died, you’ll need to:
- Provide the date of death.
- Indicate whether you already filed IRS Form 1041, U.S. Income Tax Return for Estates and Trusts instead of a Form 1040.
- List the tax year for the return.
- Give the name shown on the return.
- Provide the employer identification number listed on Form 1041.
Option 3: You Didn’t Have To File a Tax Return
This is probably the more complicated option. If it applies to you, you’ll need to:
- Identify the tax year and the taxpayer in question.
- Indicate your filing status for the tax year at issue.
- Check the box that applies to your situation as to why you didn’t need to file a return.
- Provide your total income for the tax year at issue.
- Give a written explanation for not filing the tax return.
All these factors play a role in determining your filing requirements. If, for example, your income was under the standard threshold, you would note something like, “I did not file because in the tax year 2025, my income was less than the standard deduction for my filing status.” If you’re not a permanent resident, that is another reason to have not filed a tax return.
Page 2 of Form 15103
If you have a tax refund from a prior year (or made estimated tax payments for that year) that you want applied to your tax bill, you’ll need to indicate this preference and provide:
- The applicable tax form number.
- Your Social Security number.
- The applicable tax year.
If you want to apply the refund to a particular tax year (or receive the refund as a check instead), you’ll need to make sure you filed the tax return for that year.
The last part of Form 15103 requires you to sign it under penalty of perjury. As with any correspondence with the IRS, you should be 100% certain what you are sending is accurate, as any incorrect information could make your situation worse. You’ll also need to date the form as well.
Where to Mail Form 15103
There’s no universal address for mailing 15103 forms. The address you need to use should be provided on the IRS notice that came with Form 15103. There may also be a fax number you can use. If you’re still not sure where to submit Form 15103, contact the IRS. Sending this form to the wrong location can cause significant processing delays, as the IRS has a particular unit or section to handle certain tax matters.
What Happens If You Ignore Form 15103
The only time you should ignore Form 15103 is if the missing tax return was filed within the last eight weeks. Even then, once eight weeks have elapsed, you’ll still want to check with the IRS to confirm they got the return.
If you ignore the IRS notice and Form 15103, the IRS will assume that you should have filed a tax return, even if this turns out not to be true. Eventually, the IRS will prepare and file the missing tax return by filing an SFR, or substitute for return.
It might seem like the IRS is taking care of this problem for you, but they’re not. The SFR will contain minimal information, along with few (if any) claimed deductions or credits. This almost always results in the SFR indicating you owe more money than you actually do.
If you continue to ignore the IRS and the SFR, the IRS will begin the tax collection process and start sending you tax collection notices. If you don’t resolve this tax matter, the IRS could file a tax lien and/or impose a tax levy and start seizing your property, including wage garnishment and/or a bank levy.
Filing a Late Tax Return After Receiving Form 15103
After receiving Form 15103, you might realize that you should have filed the missing tax return. In this situation, the best thing to do is confirm this. You can do this by reviewing relevant tax and income documents, as well as your IRS tax transcripts.
If you want to know what third-party income information the IRS received, you’ll want to make sure you view your wage and income transcript. You can access this through your IRS online account.
It also helps to consult with a tax professional if you don’t fully understand why you should have filed the missing tax return, or if you’re not sure about the best way to go about completing it.
If the IRS has already filed an SFR, you definitely want to file the missing tax return or explain to the IRS why you weren’t required to file one. Don’t let the SFR go unchallenged.
When to Get Help With IRS Form 15103
Depending on your tax situation, you can probably fill out Form 15103 by yourself. This might apply if you’re only dealing with a single tax year and you know what tax records and documents you need to clear things up with the IRS.
But for more complicated situations, or scenarios that confuse you, it’s best to get help from a tax professional. Examples of these situations can include:
- The IRS thinks you’re missing two or more years of tax returns.
- Providing the IRS with the missing tax return(s) will result in a tax bill you can’t afford to pay.
- The IRS already filed an SFR.
- The tax return involves income or tax issues that relate to a business.
McLaud Law Can Help With Form 15103 and Unfiled Tax Returns
Getting Form 15103 from the IRS isn’t something you need to lose sleep over. But it’s also not something you should set aside to “deal with later.” If you’re having trouble figuring out why you got this form or aren’t sure if you’re filling it out properly, an unfiled tax return attorney, such as one from McLaud Law P.C., can help.
Contact us for a free consultation and let us help you figure out how to resolve this tax problem as quickly and easily as possible.
Frequently Asked Questions (FAQs)
Here are some common questions we get on IRS Form 15103:
This communication is Attorney Advertising. It is presented for informational purposes only and does not constitute legal advice. Every legal situation is different, and prior results do not guarantee a similar outcome. This communication does not create an attorney-client relationship between McLaud Law P.C. and the recipient.
