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IRS LT26 Notice

File Your Tax Returns Immediately — Ten Days From the Notice Date

The IRS asks for the missing returns within 10 days. It also states the deadline for claiming a refund on a late return.

What is LT26? LT26 tells you the IRS previously contacted you to file federal tax returns, did not get a response, and that you must file immediately.

What This Notice Means

LT26 tells you the IRS previously contacted you to file federal tax returns, did not get a response, and that you must file immediately.

Like LT18, this notice carries a published number: send your completed returns to the address on the notice "within 10 days from the date of your notice".

It also carries something no other notice in this family states, and it can cost a reader money rather than save them from a penalty: to receive a refund on a late return, the IRS states you must file the delinquent return "within three years from the original return due date, or within two years from the date you full paid the tax, whichever is later".

Why You Received This Notice

1
The IRS states it previously contacted you to file your federal tax returns and did not receive a response.

Important Deadline

The IRS states two different periods on this notice and they do different work.

Filing: send your completed returns to the address on the notice within 10 days from the date of your notice.

Refunds: to receive a refund on a delinquent return, the IRS states you must file it within three years from the original return due date, or within two years from the date you fully paid the tax, whichever is later. Past that, the return can still be required and the refund is gone.

What You Should Do

Read the notice to identify which returns are missing. The IRS states it may be several tax years.
Send the completed returns to the address on the notice within 10 days from the date of your notice.
If you are not sure whether you were required to file, the IRS points to its "Do I Need to File A Tax Return?" tool, and says to call the number on the notice if the tool and the notice disagree.
If you cannot pay the balance at the time of filing, the IRS says to pay what you can to reduce interest and applicable penalties, and names the Online Payment Agreement tool and Form 9465.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

Do NOT delay filing because you cannot pay. The IRS states to pay what you can at the time of filing and enter an installment agreement for the rest.
Do NOT assume a refund year can wait. The IRS states the refund is lost outside the three-year or two-year window it describes, even where the return is still required.
Do NOT resend a return too soon. The IRS states that if it has been over 10 weeks since you sent it, contact it at the toll-free number on the notice.

Frequently Asked Questions

How long do I have to file?

The IRS states: send your completed returns to the address on the notice within 10 days from the date of your notice.

I think I am due a refund. Does the deadline still matter?

Yes, and differently. The IRS states you may still be required to file even if you are due a refund, and that to receive the refund you must file the delinquent return within three years from the original return due date, or within two years from the date you fully paid the tax, whichever is later.

What if I was not required to file?

The IRS says to contact it at the toll-free number listed in the notice with that information, and points to its "Do I Need to File A Tax Return?" tool. If the tool says you were not required to file but the notice says you were, it says to call the number on the notice.

What if I cannot pay when I file?

The IRS states to pay what you can at the time of filing to reduce interest and applicable penalties, and that you can enter into an installment agreement for the remaining balance. It names the Online Payment Agreement tool and Form 9465, Installment Agreement Request.

Need Help With This Notice?

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Recommended Next Steps

Count ten days from the date printed on the notice.
List the tax years the notice identifies.
For any year in which a refund may be due, check it against the three-year and two-year rule the IRS states before anything else — that is the one with a hard edge.

Sources and last reviewed

Understanding your LT26 notice — Internal Revenue Service, retrieved 2026-08-21
Payment plans; installment agreements — Internal Revenue Service, retrieved 2026-08-21

Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.