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Warning - Attention Needed

IRS LT39 Notice

The Annual Reminder the IRS Is Required by Law to Send

The IRS states it is required by law to remind you in writing. It also describes what Currently Not Collectible does and does not do.

What is LT39? LT39 tells you the IRS is required by law to remind you in writing about an overdue balance and any missing returns.

What This Notice Means

LT39 tells you the IRS is required by law to remind you in writing about an overdue balance and any missing returns.

That first clause is the whole character of the notice. It is a statutory reminder, not a new enforcement step, and the IRS states plainly that if you are already working with it to resolve the account, no action is required.

It is also the notice on which the IRS gives its clearest description of Currently Not Collectible status, including what that status does not do.

Why You Received This Notice

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    The IRS states it is required by law to remind you in writing about your overdue balance and any missing returns.

Important Deadline

The IRS says to pay the balance due on or before the due date on the notice. It publishes no number of days on this page.

What You Should Do

  • Read the notice and follow the instructions on it. The IRS states that if you are already working with it to resolve the account, no action is required.
  • Pay the balance on or before the due date on the notice.
  • If you have already paid, call the telephone number listed on the notice.
  • If the notice identifies missing tax returns, file them as soon as possible.

Resolution Options That May Help

CNC Status

Taxpayers experiencing severe financial hardship

Payment Plan

Taxpayers with steady income who can afford monthly payments

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

  • Do NOT read Currently Not Collectible as forgiveness. The IRS states on this notice that CNC status "doesn't stop penalties and interest from being charged and it doesn't mean the debt goes away".
  • Do NOT assume a reminder means nothing changed. Interest and penalties have continued since the last one.
  • Do NOT act if you are already in an arrangement. The IRS states no action is required if you are already working with it on the account.

Frequently Asked Questions

Why did I get this if nothing has changed?
The IRS states it is required by law to remind you in writing about your overdue balance and any missing returns. It also states that if you are already working with it to resolve the account, no action is required.
What does Currently Not Collectible actually do?
The IRS describes it on this notice: in some circumstances it may determine you cannot pay any of your tax debt, and can report your account as currently not collectible to temporarily delay collection until your financial condition improves. It then states the limits directly — CNC status "doesn't stop penalties and interest from being charged and it doesn't mean the debt goes away - it means the IRS has determined you can't afford to pay the debt at this time."
How do I ask for a collection delay?
The IRS states to contact it and be ready to discuss your income, expenses and owned assets, and that it may request proof of your financial hardship. Whether the delay is granted is its determination.

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Related Notices

LT38Collection Notices Are Resuming After the Pandemic SuspensionLT19The IRS Is Collecting an Unpaid BalanceLT16Unpaid Taxes or Missing Returns, With Enforcement NamedLT33Your Payment Was Applied and a Balance RemainsCP71AAnnual Reminder of Balance Due

Recommended Next Steps

  • Establish whether you are already in an arrangement, because the IRS says that changes whether this notice needs a response at all.
  • Find the due date on the notice.
  • If hardship is the issue, the IRS says to contact it ready to discuss income, expenses and owned assets, and that it may request proof.

Sources and last reviewed

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.