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Warning - Attention Needed

IRS LT40 Notice

The IRS Intends to Contact Other People About You

Third-party contact. The IRS states what it will tell them, for how long, and that you get a list of who it contacted.

What is LT40? LT40 tells you the IRS is trying to collect unpaid taxes and unfiled returns, and that to do so it intends to contact other people to get or verify your contact information.

What This Notice Means

LT40 tells you the IRS is trying to collect unpaid taxes and unfiled returns, and that to do so it intends to contact other people to get or verify your contact information.

This is the notice most likely to be alarming for a reason that has nothing to do with money: it means neighbours, banks or employers may hear from the IRS about you. The IRS answers three questions about that on the page, and the answers are more limited than most people fear.

Why You Received This Notice

  • 1
    The IRS states it is trying to collect unpaid taxes and unfiled returns from you.
  • 2
    It states it intends to contact others to get or verify your contact information.

Important Deadline

The IRS publishes no number of days on the LT40 page. It says to follow the instructions on your notice.

It does publish one period, and it is about the contacts rather than about you: the IRS states it may continue contacting third parties for one year from the date of the notice.

What You Should Do

  • Read the notice. The IRS says to call the number listed on it if you have questions about the account.
  • File any missing tax returns the notice identifies.
  • Pay the unpaid balance, or pay what you can. The IRS states any payment reduces the interest and applicable penalties added to the remainder.
  • If you cannot pay the full amount and you are current on your filing obligations, the IRS points to a payment plan.

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 assume the IRS will disclose your tax details to third parties. The IRS states it will generally need to tell them limited information, such as your name, and that the law prevents it from disclosing any more than is necessary to obtain or verify what it needs.
  • Do NOT pay twice. The IRS states payments can take up to 21 days to post, and that if you paid in full within the last 21 days you should disregard the notice.

Frequently Asked Questions

What will the IRS tell these people about me?
The IRS states: "We'll generally need to tell them limited information, such as your name. The law prevents us from disclosing any more information than is necessary to obtain or verify the information we need."
How long will this go on?
The IRS states it may continue for a period of one year from the date of the notice.
Will I find out who they contacted?
The IRS states it will send you a copy of the contact list once a year, and that if you do not receive a list it means it did not contact anyone it is required to advise you of.

Need Help With This Notice?

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Related Notices

LT14Unpaid Balance or Past Due Return, and the IRS Could Not Reach YouLT16Unpaid Taxes or Missing Returns, With Enforcement NamedLT26File Your Tax Returns Immediately — Ten Days From the Notice DateLT18Overdue Tax Returns, With a Ten-Day Filing InstructionLT39The Annual Reminder the IRS Is Required by Law to Send

Recommended Next Steps

  • If the reason the IRS cannot reach you is an old address, fixing that is the fastest way to end the third-party contact.
  • Establish which returns the notice says are missing.
  • The IRS states it sends a copy of the contact list once a year; if you do not receive one, it means it did not contact anyone it was required to advise you of.

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.