LT39 Notice: The IRS’s Yearly Reminder of an Overdue Balance
By Forrest Baumhover, CFP®, EA · Last verified November 11, 2026
LT39 is the written reminder the law requires the IRS to send, at least once a year, about an overdue balance and any missing returns (IRC 7524). If you already work with the IRS on the account, the notice needs no action.
If you got this letter
Got an LT39 in the Mail?
LT39 reminds you that you still owe the IRS money, and it may list tax returns the IRS has not received.
If you already have a payment plan or another deal with the IRS, call the number on the notice to make sure your account shows it. Otherwise, pay what you can, ask about a payment plan, and file any missing returns.
What LT39 means
The IRS page for this notice says: “We’re required by law to remind you in writing about your overdue balance and any missing returns.” The law is IRC 7524, which tells the IRS to send each taxpayer with a delinquent account a written notice of the amount “not less often than annually.”
A delinquent account is one with tax past due. LT39 is a reminder, not a bill for a new tax.
If you can pay, if you can’t, and if returns are missing
If you can pay, pay the balance by the due date on the notice. If you already paid, the IRS page says to call the number on the notice.
If you can’t pay in full, the IRS page says to pay what you can now, because any payment cuts the interest and penalties added later. You can ask for a payment plan for the rest. If you owe less than $50,000, the IRS page says you may be able to apply online; you can also call or mail a request.
If you can’t pay anything, the IRS may decide to report your account as currently not collectible, which delays collection until your finances improve. The IRS page warns that this status does not stop penalties and interest, and the debt does not go away. The CNC calculator gives a first read on whether you might qualify. An offer in compromise, a deal to settle for less than the full amount, may also fit if paying in full would cause a hardship.
If the notice lists missing returns, the IRS page says to file them as soon as possible. You may need to file for more than one year.
What happens if you do not respond
The IRS page says the IRS may take collection action, including filing a Notice of Federal Tax Lien and garnishing your wages, bank accounts or other income. The IRS page describes a lien as a public notice to your creditors that the government has a right to your current assets and to assets you get later. It can affect your ability to get credit.
If part of the balance is a shared responsibility payment, the penalty the law set for months without qualifying health coverage (IRC 5000A(b)), the IRS page says the law bars the IRS from using liens or levies to collect that part.
What people mistake LT39 for
Some people read LT39 as a final warning before the IRS seizes property. It is not. The final notice of intent to levy is a different letter, LT11 or Letter 1058, and it carries hearing rights LT39 does not mention. LT39 is the yearly reminder IRC 7524 requires.
Others assume a payment plan means they can throw LT39 away. The IRS page says to call and confirm that your account reflects the payment or the plan.
For practitioners: what to check first
Reconcile the notice against the account. LT39 states the balance as of the notice date (IRC 7524). If the client already has an installment agreement, or already filed a listed return, confirm that the transcript reflects it.
If the client filed a listed return more than 10 weeks ago, the IRS page says to send a signed copy again.
Mind the refund clock on unfiled years. A late return can still claim a refund, but IRC 6511(b)(2)(A) caps it at tax paid in the 3 years (plus any extension) before filing, so file the oldest refund years first.
Common Questions
Do I need to act on LT39 if I already have a payment plan?
Only a phone call. The IRS page says you need not act if you’re already working with the IRS, but also says to call and make sure your account reflects your payment or plan.
What if I can’t pay the balance in full?
Pay what you can now, then ask for a payment plan for the rest. If you can’t pay anything, ask about currently not collectible status, and be ready to discuss your income, expenses and assets.
What if I already filed a return LT39 lists as missing?
The IRS page says: “If it’s been over 10 weeks since you sent us the return, send a signed copy of it to us again.” If you think the IRS listed a return as missing by mistake, call the toll-free number on your notice.
Can I still get a refund for a missing return?
Yes, within limits. The IRS page says that to get the refund, you must file within three years of the original return due date, or within 2 years of the date you fully paid the tax, if that applies. The law behind these limits is IRC 6511(a) and (b)(2)(A).
Can an overdue balance affect my passport?
Yes, if it grows large enough. For 2026, IRS.gov/passports says a seriously delinquent tax debt means more than $66,000 of legally enforceable, unpaid federal tax debt, including penalties and interest. If the IRS certifies that debt to the State Department, the State Department may deny, revoke or refuse to renew your passport. See the IRS passport page for the exceptions.