Form 15103, Form 1040 Return Delinquency

Form 15103, Form 1040 Return Delinquency, is an Internal Revenue Service (IRS) form that a taxpayer completes and returns to tell the IRS whether a Form 1040 return was already filed, whether the person addressed has died, or why no return is required.

The form is printed on two sides (Catalog Number 69797K, revision June 2017) and its wording refers to "this notice" and an "enclosed envelope", so it is sent to you together with an IRS notice. It is organized in blocks:

• Contact information, including a changed address and two telephone numbers with the best time to call.
• If you already filed a tax return: the name(s) shown on the return, the form(s) filed and the tax return year(s) and date(s).
• If the person addressed is deceased: the date of death and, if a Form 1041, Income Tax Return for Estates and Trusts, was filed instead of a Form 1040, the name(s) on the return, the employer identification number (EIN) and the tax year.
• If you don't think you have to file: an explanation, your filing status, the circumstances that applied to you, your total income and your reason for not filing.
• Prior-year credit: apply it to another return or receive it as a refund check.
• A signature block with a declaration under penalties of perjury.

The form does not file a return for you. Where a return is still needed, for example to apply a prior-year credit or to be eligible for a refund, the form says you must file one.

The main group is taxpayers who receive Form 15103 with an IRS notice about a Form 1040 return and need to answer it. Which block you complete depends on your situation:

• You already filed your return. Complete the "already filed" block and enclose a signed and dated copy of the return as verification.
• The person addressed on the notice is deceased. Enter the date of death. If a Form 1041, Income Tax Return for Estates and Trusts, was filed instead of a Form 1040, give the return details, the EIN listed on Form 1041 and the tax return year.
• You don't think you have to file. Explain why, and give your filing status, the circumstances that applied to you and your total income. The answers apply only to the tax year named on the form.
• You have a prior-year credit. If you applied a refund from a prior year to your taxes or made estimated tax payments, say whether to apply the credit to another return or to receive it as a refund check.

The form prints no rule about who may sign for someone else, so the signature block is the only signing instruction it gives.

The triggering event is receiving Form 15103 with an IRS notice about your Form 1040 return: the form is meant to be completed and sent back in the envelope that came with it. No due date is printed on the form itself, so check the notice you received for any response date.

The tax year matters. The form states that your answers in the "don't think you have to file" block apply to the tax year named only, and that you must file a return for the year in question to apply a prior-year credit or to be eligible for a refund check, even if you may not be required to file.

Form 15103 is returned by mail, in the envelope that came with it.

• By mail: Complete both sides of the form, sign and date it, and send it to the IRS in the enclosed envelope. The form tells you to be sure the IRS address shows through the window of the envelope.
• If you already filed: Enclose a signed and dated copy of the return as verification, as the form directs.

The form prints no other mailing address, fax number, portal or appointment option, and it gives only www.irs.gov as a website. If the envelope is missing, use the contact details on the notice that came with the form. FillingPDF lets you fill out and download the PDF; submission follows the channels above.