IRS LT39 Notice: An Overdue Balance and Missing Returns
Notice Instructions: Follow the instructions and payment date on your notice. Address any missing returns promptly.
Bring the balance and filing history into one picture. That is where a useful conversation starts.
LT39 is a written reminder about an overdue tax balance and any missing returns. It is not an approval of a payment-plan request.
Read The IRS Guidance For LT39 · Source checked October 11, 2026.
What to Check Next
- Step 1: Compare the balance, years, and returns listed with your records.
- Step 2: If the notice lists missing returns, file those required returns as soon as possible.
- Step 3: If you already paid or disagree, contact the IRS at the notice number. If you cannot pay in full, discuss payment arrangements or applicable hardship options.
Common Questions About LT39
- Does LT39 Approve My Installment Agreement?
- No. It is a balance and filing reminder; do not treat it as approval of a payment plan.
- What If I Am Already Working With The IRS?
- The IRS says no action is required if you are already working with it to resolve the account. Follow your own notice and existing arrangement.
Understand the Notice.
See the Bigger Picture.
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