- What it means
- The final reminder before the IRS prepares a return for you from third-party information.
- Respond within
- 30 days from the date on the notice
- What to send
- The return. This is the last stop before a substitute for return.
- Write it
- Missed deadline explanation
- When to get help
- If you cannot file by the date, call the number on IRS.gov for this notice and say when you will. Then get help if you need it.
What the letter says
The IRS will prepare a substitute for return using the income it has, no deductions, no credits, and the least favorable filing status, then assess the tax and send a CP3219N.
Why this is the one to act on
A substitute return is always worse than yours. Filing now, even late and with a balance, replaces it. Filing after the substitute is assessed still works but takes longer and the balance accrues in the meantime.
What to do
File the return. If you need a short extension to gather documents, call the number on the IRS page for this notice and document the call.
What to gather
- The notice
- The IRS wage and income transcript
- Income documents and deductions for the year
Write back
The Missed deadline explanation tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.