IRS Letter 1862 – Initial Contact Letter – Substitute for Return Program

The IRS has no record of receiving your tax return, so they have proposed taxes due based on information they received from others.

Type of notice: Late return

Likely next step: File a return

Also see: IRS penalties, IRS bill for unpaid taxes

Why you received IRS Letter 1862

  1. You did not file a tax return for the year shown on the notice.
  2. The IRS received income information reported under your taxpayer identification number from others, such as employers, financial institutions, and other payers.
  3. The IRS sent Letter 1862 to notify you that since you did not file a tax return as required, the IRS prepared one for you, using the information they have from others. This notice will include a report showing all income items and the taxes, penalties, and interest proposed. You have the right to file an original return which may reduce the amount of the proposed taxes.

Notice deadline: 30 days

If you miss the deadline: You will lose your right file an appeal with the IRS Office of Appeals and the IRS will send you a Statutory Notice of Deficiency which gives you 90 days to file a petition with the U.S. Tax Court before the IRS records the tax liability to your tax account. However, you can still file an original tax return after the tax liability is recorded.

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.

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