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Understanding Your LT26 Notice

You were previously asked information regarding the filing of your tax return for a specific tax period.

What you need to do

  • File the tax return to the address on the letter.
  • If return previously filed, contact the telephone number listed on the letter.
  • If not required to file a tax return, contact the telephone number listed on the letter.

You may want to

  • Contact our office either by phone or mail the return within 10 days of the date of this letter.
  • An envelope is provided for your convenience.

Answers to Common Questions

Q. Based on my income I do not think I need to file?

A. Check to see if your income is below the filing requirement, but you should still contact IRS.

Q. What if I already filed the return?

A. If it has been over 10 weeks, send a signed copy of the return again.

Q. Why are you contacting me to file the return? Am I due a refund?

A. To receive the refund, a delinquent return must be filed within three years of the original return due date, or within two years of the date of the payment, if applicable.

Q. What if I am unable to pay the full balance at the time of filing?

A. Go to and complete Form 9464 (Installment Agreement Request) and mail with the return.


Page Last Reviewed or Updated: 28-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.

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