IRS Form 15103: Why You Received It and How to Complete It

Tax Relief | Unfiled Tax Returns

If you’ve received Form 15103, it’s because the IRS believes you have not filed your tax returns. In most cases, the agency sends this form with Notice CP56, CP59, CP516, or CP518, but it’s possible to receive it with another notice.

Your right response depends on your filing situation; you might need to explain why you failed to file, resend your return, or file a return. Let’s explore what you need to respond in different scenarios and how to go about it.

Key Takeaways

• The IRS sends Form 15103 if it believes you have not filed your tax returns.
• If you receive Form 15103 and you’ve already filed, just follow up to confirm the IRS received your return.
• If you’ve not filed your return, file it, or use Form 15103 to explain why you haven’t yet.
• Failure to respond may lead to the IRS sending you more notices and filing a substitute for return (SFR) to estimate your tax due.
• Responding to the notice helps prevent further enforcement actions and gives you a chance to resolve any filing issues before they escalate.

Why Did You Receive Form 15103?

The IRS has no record of your tax return, and they want to know why. The IRS sends Form 15103 to give you an opportunity to explain why you haven’t filed a tax return.

If you’ve already filed a return or you don’t have to file one, indicate that on your response form (more on this later). If you have no idea why you’ve received a non-filer notice, schedule a free consultation with a tax attorney to get expert help.

Filing Form 15103: How to Complete This Form

How to fill out the 15103 form depends on your specific situation. Use these checklists to guide you based on your specific situation:

Already filed the return

If you filed in the last 8 weeks, the IRS says you don’t have to do anything, but you may want to double-check that they’ve received your return. Otherwise, you should:

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

You don’t have to file

If you don’t have a filing requirement, you should:

• Note the year you didn’t file.
• Mark your filing status on the form.
• Tick a box showing special situations (over age 65, blind, not a U.S. citizen or permanent resident, or claimed as a dependent on someone else’s return).
• List your total income.
• Write out your reason for not filing.

Remember, you must file if your income is over the standard deduction for your filing status, but there are also all kinds of other filing requirements that supersede that rule (for example, having $400 or more in net self-employment income).

The taxpayer has died

If the taxpayer with the missing return has died, there’s a section on Form 15103 to note that. You should:

• Note the date of death.
• Indicate if Form 1041, Income Tax Return for Estates and Trusts, has already been filed.
• Provide the basic information about that return so the IRS can confirm it’s been filed.

Here’s a summary of how to complete Form 15103 in different scenarios:

Where to Mail or Fax Form 15103

You can usually file Form 15103 in two ways:

• Mail – use the address listed on the IRS notice or letter telling you about the missing return.
• Fax – use the fax number located on that letter or notice from the IRS.

Keep in mind that there could be a stub that’s part of the IRS notice or letter that you should include with Form 15103 when you mail or fax it, along with a list of supporting documents, depending on the situation.

What If You Ignore Form 15103?

It might seem unnecessary to complete Form 15103, especially if you know for sure that you aren’t required to file a tax return or pay any taxes for the applicable tax year. However, if the IRS thinks you were supposed to file, you should explain why you don’t need to so that you can avoid unwanted consequences due to the confusion.

Ignoring Form 15103 can lead to:

• Tax assessments: If you don’t tell the IRS why you didn’t file a tax return (and they think you owe taxes), the IRS will eventually issue a substitute for return to assess taxes against you.
• Penalties: The penalties include failure to file (5% per month, up to 25%) and failure to pay (0.5 to 1% per month, up to 25%) backdated to your original filing deadline.
• Interest: The IRS will also charge interest on the unpaid taxes and penalties.
• Collection actions: Unpaid tax can lead to tax levies or liens.

But what about situations where you don’t owe taxes? First, realize that you may be legally required to file a tax return even if you don’t owe any tax. If so, you should file your tax return as soon as you receive this notice from the IRS. If you aren’t required to file a return, use Form 15103 to explain why you don’t have to file a return.

Caution: Ignoring Form 15103 Can Lead to Inflated SFR Assessments

If you don’t respond to Form 15103, the IRS may file a substitute for return (SFR). SFRs usually lead to overstated tax liabilities because they don’t include deductions or credits, and they use the least advantageous filing status.

When Form 15103 Isn’t Required

If the IRS thinks you’re missing a tax return, sending a completed 15103 form to the IRS is usually the correct way to respond. But there are two situations where you don’t need to do this.

The first situation is if you filed the applicable tax returns within the last eight weeks. In this case, you don’t need to complete Form 15103, as most likely the IRS received the tax returns soon after it sent you the CP518, CP516, or CP59 notice.

Just to be safe, you should follow up with the IRS to check on the status of your return. A quick and easy way to do this if you’re expecting a refund is to use the IRS’s Refund Status online tool. Otherwise, set up an online account with the IRS and use that to see if they’ve received your return.

The second situation is if the notice you received has a telephone number that you can call to explain your situation. If you want to use a telephone call instead of Form 15103, make sure you have all the information and documentation necessary to support your position before making the call.

When to Contact a Tax Attorney

If you’ve received a Form 15103, acting fast can save you from more penalties and the IRS filing a SFR on your behalf that may lead to aggressive collection if you keep ignoring notices.

If all you need is to confirm you’ve already filed returns, you can handle that by yourself. However, if you haven’t filed returns or you don’t have enough funds to pay a tax bill in full, hiring a tax attorney can help. At The Timothy S. Hart Law Group, we help you catch up with unfiled tax returns, from gathering the right documents to helping you apply and negotiate for a payment plan if you’re not able to pay your tax debt in full.

What if I can’t afford to pay my tax bill in full?

A tax attorney can help you explore some tax relief options, such as:

• IRS installment plan: Make tax payments in monthly plans.
• IRS partial payment installment plan: Make monthly payments until CSED.
• Offer in compromise: Pay less than you owe.
• CNC Status: Get temporary relief from tax collections until your finances improve.

Frequently Asked Questions (FAQs)

Here are answers to most questions on IRS Form 15103:

What is IRS Form 15103 used for?

The IRS sends you a Form 15103 if they believe you haven’t filed your returns. You may need to explain why you didn’t file, resend your return, or file a return.

What happens if I don’t respond to Form 15103?

If you don’t respond to Form 15103, the IRS may file a substitute for return (SFR) to pursue collections. The SFR typically overestimates your tax liability because it doesn’t consider your tax credits and deductions.

Do I still need to file Form 15103 if I recently filed my return?

You can ignore the Form 15103 if you filed a tax return in the last eight weeks; the IRS probably sent you this form before receiving your tax return. To be safe, follow up to ensure the IRS received your return by signing in to your online account or checking in with your accountant.

What if the person listed on Form 15103 is deceased?

If the person involved is a deceased taxpayer, note their date of death on the form. Then tick the box if you’ve already filed Form 1041. You only have to file a 1041 return if the deceased person’s estate earned more than $600 in income.

What Should You Do If You Need Help With IRS Form 15103?

If you’re comfortable filing your own return, you can file on your own in response to Form 15103. However, you may want to get help if there are multiple years involved, missing documents, a lack of money to cover the tax in full, or if you simply want extra help due to the complexity of the situation.