IRS Letter 39 (LT39) – Reminder of Overdue Taxes, Offset of Overpayment

A refund on your current year tax return was applied to the balance due on another tax year. You are still responsible for the remaining balance due for that tax year.

View notice LT39 image

Type of notice: Unpaid balance

Most common tax problem area: IRS bill for unpaid taxes

Other tax problem areas: IRS penalties

Why you received IRS LT39

  1. You have a tax balance that was not paid by the due date.
  2. The IRS sent at least one balance-due notice requesting payment of taxes owed, but the IRS never received payment.
  3. The IRS LT39 is a tax reminder letter of overdue taxes.

Your options to address IRS LT39

  1. Make arrangements to pay.
  2. Dispute the penalties.

Notice deadline: 10 days

If you miss the deadline: If you don’t provide payment or establish a payment agreement within 10 days, the IRS will increase the penalty and pursue other enforcement action. Penalties and interest will continue to accrue.

Want more help?

See your local tax pro for a free consultation.

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