IRS Form 15103 | Why Did I Get This Form & How to Complete

If you’ve received the IRS Form 15103 (Form 1040 Return Delinquency), it simply means the IRS has yet to receive your tax return. You should complete the form to explain that you already filed, why you filed late, or that you don’t need to file. 

Even for financial years when you don’t owe taxes, you may still have a filing requirement. Filing can help you avoid penalties or a substitute for a return that overstates your tax liability.

In this guide, we will explore all the possible reasons for receiving Form 15103, the consequences of ignoring it, your available options, how and when to respond, and everything else about this form. 

Key Takeaways

• The IRS sends you a Form 15103 if it believes you should file a return, and it has yet to receive it.
• If you receive a Form 15103, eight weeks after filing your return, confirm your filing status on your online account to ensure the IRS received your return.
• If you’re yet to file, use the form to file or explain why you didn’t file – for example, you weren’t required to file.
• If you ignore the form, the IRS will keep sending more notices and may file a substitute file return, which overestates taxes.

Why Did I Receive Form 15103? 

Generally, if the IRS believes that you have not filed your tax returns or has no record of your return, they will send you Form 15103 for you to explain why you haven’t filed the return.

How to deal with Form 15103 based on your situation

The right actions vary based on your situation.

You already filed the tax return.

If you filed your return in the last eight weeks, no action is required from your end. You could, however, double-check your filing status on your online account.

If it’s been more than eight weeks, you can:

• Complete the relevant section of the letter
• Attach a signed, dated copy of your tax return
• List the name of the return, the tax return years, the form filed, and the date filed

The taxpayer is deceased

If you’ve received the notice on behalf of a deceased taxpayer, there’s a section on the form to indicate that. Here’s what to do:

• Note the date of death
• Indicate if Form 1041, Income Tax Return for Estates and Trusts, has already been filed.
• Provide any information you have on the return to help the IRS confirm it’s been filed

Here’s a table summarizing how to complete the Form 15103 in different scenarios:

What happens if you ignore Form 15103? 

It’s tempting to ignore this notice, especially if you aren’t required to pay taxes or file a tax return. However, if you’ve received the Form 15103, the IRS still believes you should file your tax return. To be on the safe side, respond and explain why you don’t need to file returns to avoid any problems with the IRS.

Here are some consequences of ignoring the Form 15103:

• Penalties: This includes the failure-to-file penalty (5% per month, up to 25%) and failure-to-pay penalty (0.5 to 1% per month, up to 25%) of your original tax debt.
• Interest: The IRS charges compound interest on tax debts and penalties.
• Tax assessments: If you ignore the notice and the IRS still believes you owe taxes, it can file an SFR on your behalf.
• Collection actions: If you don’t respond to IRS notices, the IRS may initiate aggressive collection actions, such as wage garnishment, levies, and liens.

Even if you don’t really owe the tax, disputing an SFR and dealing with collections takes a lot of time and potentially money. Protect yourself by responding to Form 15013.

How to Complete Form 15103 

How you complete Form 15103 depends on your personal tax situation and the reason you did not file your tax return. Here’s a step-by-step guide on filling out Form 15103: 

Step One: Fill out your contact details

The top section of the letter includes your name, address, taxpayer ID, phone number, and the best time to contact you.

Step Two: Fill out the explanation.

This will depend on your situation; you’ll either need to note: 

• The person named in the letter is deceased, 
• Why you weren’t required to file the year in question, or 
• Confirm you’ve already filed.

Step Three: Attach necessary documents

Again, this depends on your situation. For instance, if you’ve already filed, you need to attach a signed and dated copy of your tax return. If you weren’t required to file, you could include documents supporting that.

Step Four: Sign, date, and return

Sign, date, and return the notice. The IRS includes an envelope for returning the letter, so all you need to do is ensure their address is visible on the envelope.

Step 5: Follow up

Set up an online account so you can confirm the IRS processed your return, received the form, or made the necessary changes to your account. 

How to Submit Prior Returns 

If you have received a notice, such as CP59, indicating that the IRS has no record of your tax return (s), you will need to submit your return along with Form 15103. It’s important to take proactive steps to address the situation and submit the overdue returns to the IRS. Here’s a general guide on how to submit past returns:

• Gather information: Begin by collecting all relevant financial documents, including W-2s, 1099s, and any other income-related documents for the years in question. Also, gather records of deductions and credits to ensure accurate reporting.
• Obtain necessary forms: Identify the specific tax forms for the years you missed. The IRS website provides prior-year forms and instructions. You may also consider using tax preparation software or seeking assistance from a tax professional.
• Complete the returns: Fill out the tax forms accurately, providing all necessary information for each year. Be thorough in reporting income, deductions, and credits. If you’re missing certain documents, make reasonable estimates and explain any discrepancies in a separate statement.
• Mail the returns: Once completed, mail each past-due return to the appropriate IRS address for your location. Ensure that each return is sent in a separate envelope.

What If I Can’t Afford to Pay My Tax Bill in Full? 

If you find yourself unable to afford to pay your tax bill in full, the IRS offers various options to help you address your tax liability without incurring unnecessary financial hardship. Here are some steps you can take:

• Installment agreement: Consider setting up an installment agreement with the IRS. This allows you to pay your tax debt in monthly installments. To request an installment agreement, you can use the IRS Online Payment Agreement tool on their website or file Form 9465, Installment Agreement Request.
• Temporary delay: If your financial situation is temporary, you may qualify for a temporary delay in the collection process by getting your account marked as currently not collectible. The IRS may temporarily delay collection efforts if you can demonstrate that paying your tax debt would create a significant economic hardship.
• Offer in Compromise (OIC): In certain situations, the IRS may accept an offer in compromise, allowing you to settle your tax debt for less than the full amount owed. This option is typically considered if paying the full amount would cause financial hardship or if there is doubt about the taxpayer’s ability to pay the full amount.
• File for Tax Extensions: If you need additional time to gather funds to pay your tax bill, consider filing for a tax extension. An extension gives you extra time to file your return, but it does not grant an extension for paying taxes. Penalties and interest may still apply to any amount not paid by the original deadline, but the penalties for paying late are less than the penalties for filing late.

Communication is key. If you’re unable to pay your tax bill, it’s essential to contact the IRS as soon as possible. Ignoring the issue can lead to additional penalties and interest. You can reach out to the IRS at the phone number provided on your tax notice or letter to discuss your situation.

It’s crucial to address the issue promptly rather than ignoring it, as the IRS may be willing to work with you to find a reasonable solution. Keep in mind that interest and penalties may still accrue until the full amount is paid, so taking proactive steps is in your best interest.

When to Seek Professional Help? 

Whether you can handle Form 15103 by yourself or hire a tax attorney depends on how many years are involved, what you owe, and where the IRS is with their collection actions. Here are instances where hiring a tax professional can help:

• You have multiple unfiled years: If you have more than two years of unfiled years, the IRS may prepare an SFR or even audit you. A tax pro can help reduce assessment tax, help file returns, and prevent interest from compounding further.
• Your income isn’t straightforward: If you have complex income, such as crypto, rental properties, self-employment income, or foreign income, it’s easy to make errors, and a tax professional can help prevent this.
• The IRS has already escalated collections: If you’ve already received CP504, LT11/LT1058, or a Notice of Federal Tax Lien, a tax professional can help negotiate with the IRS to prevent further financial damage from penalties.
• You don’t have enough to pay what you owe: If you don’t have enough funds to pay the tax you owe, a tax professional can advise you on the best payment plan and even negotiate on your behalf. 

If you’ve received a Form 15103 and you have no idea what the best course of action is, schedule a free consultation with us. Whether you disagree with the notice or are unsure how to complete and return it, we have the solutions. Should you need a payment plan, we can negotiate the best outcome on your behalf and handle all communication with the IRS. 

Frequently Asked Questions (FAQs)

Here are answers to the most common questions on Form 15103.

Where to mail or fax Form 15103

Here are two ways you can file the Form 15103:

• Fax: Use the fax number in the notice or IRS letter.
• Mail: Use the address listed on the letter or notice.

If your notice includes a stub, file or fax it with the Form 15103 and any required supporting documents. Ask a tax attorney for help if you’re unsure.

Can the IRS file a return for me?

Yes, the IRS can file a substitute for return (SFR) on your behalf, but it’s usually not in your favor since it doesn’t include deductions and credits you qualify for.

Does Form 15103 mean I owe money?

Not necessarily. Form 15103 simply means the IRS believes you should file a tax return, but they have no record of receiving it. It’s more of a compliance notice from the IRS and not a bill.

Do I have to respond to Form 15103 if I already filed?

If you filed in the past eight weeks, there’s a chance the IRS received your tax return after it sent you the CP518, CP516, or CP59 notice. To be on the safe side, confirm your filing status on your online account. If it’s been longer than eight weeks, your return was probably lost, and you may need to resubmit it.

Need Help Responding to Form 15103?

Now you know when to respond, when it’s okay to wait it out, the consequences of ignoring Form 15103, and all your options if you have insufficient funds to pay your tax debt. While this may sound straightforward, dealing with the IRS in real life can be a huge hassle. 

If you don’t want to use your time sorting out your returns and income sheets, you don’t have to. It’s what we do. It’s all we do. We can help you.
To learn more, contact us at the W Tax Group – schedule a free consultation today.

Lead Tax Attorney at The W Tax Group

Stephen A Weisberg