Unfiled Tax Returns

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Are you required to file a tax return?

Each year millions of taxpayers go without filing tax returns. Reasons for not filing a tax return vary and should be examined to establish reasonable cause.

How It Works & How We Do It

When a taxpayer typically has a filing requirement, but has not filed a tax return the IRS can do one of the following things:

  • IRS can issue a Substitute For Return (SFR): The IRS can file a tax return for you. The return typically includes all reported income, without any qualified deductions.
  • IRS can issue an Inquiry of Non-Filed Return Notice: The IRS might send you a letter for you to explain the reasons for not filing. For example, maybe you experienced a lifestyle change. The closure of a business or a divorce are common lifestyle changes that can support reasons for not filing.

The process of determining if you have a filing requirement

  • Understanding your reasons for not filing
  • Contact the IRS and explain reasons for not filing
  • Obtain IRS transcripts
  • Calculate time remaining on statute of limitations: assessed statue expiration date (ASED) and collections statue expiration date (CSED)
  • Gather documents to prepare tax return