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Official form guide
Form 15103: Form 1040 Return Delinquency
IRS Form 15103 is a Form 1040 Return Delinquency form used by taxpayers who need to file or correct their tax return. This form requires the filer to complete both sides and includes fields for various circumstances.
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IRS Form 15103 - Form 1040 Return Delinquency
IRS Form 15103 is a Form 1040 Return Delinquency form used by taxpayers who need to file or correct their tax return. This form requires the filer to complete both sides and includes fields for various circumstances.
Risk Radar
Scan points- 1Ensure you complete both sides of Form 15103; failure to do so may cause processing delays.
- 2Failing to complete both sides of Form 15103 when sending it in.
- 3Not ensuring the IRS address shows through the envelope window.
- 4Omitting the required signature and date at the bottom of Page 2.
- 5Incorrectly selecting or listing the filing status (e.g., Head of household vs. Single).
Plain English
This form allows individuals or entities to report when they are late filing their Form 1040 tax return. It is used when a taxpayer needs to submit a delinquent return, explain why it is late, or apply credits from prior years. By completing this form, the filer officially notifies the IRS of their status.
Submission Date
- Filing date: 2017-10-05 18:00:10
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need to file or correct your Form 1040 tax return.
- Do not use this form if you are filing a different type of tax document, such as a Form 1041 (Income Tax Return for Estates and Trusts).
- Check Form 1041 instead when you are filing an Income Tax Return for Estates and Trusts.
Form selector
Use this form or another form?
You filed a Form 1041 instead of a Form 1040
To indicate this substitution on the Form 15103
✓ Verify EIN listed on Form 1041.
You have a refund from a prior year you want to apply to current taxes
To direct how a past-year credit is used
✓ Note the specific Tax form number.
Your filing status was Married Filing Separately
This selects your applicable filing group on Form 15103
✓ Ensure this matches your return.
Deadline or filing window
The filing window is tied to the tax year for which the return is being filed. The form itself does not specify a deadline, but all answers provided apply only to that specific tax year. No extension period date is stated on this form.
Checklist
What you need before filling it out
Tax return year(s)
The specific year(s) you are addressing on this notice · Page 1
Reason for not filing
A written explanation detailing why the Form 15103 filer does not think they must file a tax return · Page 1
I already filed a Form 1041...
The name(s) shown on that Form 1041 and its EIN · Page 1
Tax form number (for credit application)
The specific tax form number you are applying a prior-year credit to · Page 2
Sign and mail to us
Your handwritten signature and the current date · Page 2
Before you submit
- 1Complete both sides of Form 15103.
- 2Ensure the IRS address is visible through the window on Page 1.
- 3Indicate any applicable circumstances using checkmarks (e.g., 'I was 65 or older').
- 4List all Name(s) shown on return and the corresponding Tax return year(s).
- 5If applying a prior-year credit, specify the tax form number.
- 6Declare under penalties of perjury that all information is true, correct, and complete.
- 7Sign and date the form in the designated area on Page 2.
How to file this form
- 1Complete both sides of Form 15103 and ensure the IRS address shows through the window.
- 2Fill out all personal contact information, including primary and secondary telephone numbers and best call times.
- 3Indicate whether any listed circumstances apply to you (e.g., filing status or age).
- 4Sign and date the form under penalty of perjury on Page 2 before mailing it.
Known limitations
- 1The answers to the questions on Form 15103 apply only to the tax year for which the form is being filed.
- 2If a taxpayer has already filed their tax return, they must enclose a signed and dated copy of that return as verification when completing Form 15103.
- 3A filer may indicate that they are filing Form 15103 because they filed Form 1041 (Income Tax Return for Estates and Trusts) instead of the required Form 1040.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of Form 15103 is dated June 2017 (6-2017). The source does not specify a separate 'latest information' page, but it provides the catalog number and URL for verification.
What changed or needs a fresh check
- Edition date — confirm the revision date reads June 2017 (6-2017)
- Catalog Number — confirm it reads 69797K
- Mailing address — ensure the specific IRS address is visible through the window on Page 1
- Signature — verify that the signature and date fields are completed before mailing
- Form number — confirm the title reads Form 1040 Return Delinquency
Quick Facts
Downloads
After you file
- 1The filer must sign Form 15103 before mailing it.
- 2The filer must keep a copy of the completed Form 15103 for their records.
- 3The filer should ensure the IRS address is visible through the window of the enclosed envelope.
- 4If applying a prior year credit, the filer must file a return (either attached or referenced) to be eligible for that credit.
Sources
- SRCForm 15103 is titled 'Form 1040 Return Delinquency' and has Catalog Number 69797K (June 2017) [Form p.1]
- SRCThe form requires completing both sides and sending it in the enclosed envelope, ensuring the address shows through the window [Form p.1]
- SRCFiler must provide their Social Security Number, Taxpayer name, Address, City, State, ZIP code, and contact numbers on page 1 [Form p.1]
- SRCA filer can indicate they already filed a tax return by checking the corresponding box and enclosing a signed/dated copy for verification [Form p.1]
- SRCIf filing instead of Form 1040, the filer must list the Name(s) shown on the return, EIN from Form 1041, Tax return year, and check the appropriate box regarding Form 1041 usage [Form p.1]
- SRCCircumstances listed include being 65 or older, not being a U.S. citizen/permanent resident, or having worked in another country [Form p.1]
- SRCIf applying a prior year credit, the filer must state they want to apply it and specify the Tax form number and Tax period ending on page 2 [Form p.2]
- SRCThe declaration states that all information provided is true, correct, and complete under penalties of perjury upon signing and dating Form 15103 [Form p.2]
Common confusion points
What if I am filing Form 15103 but don't know why?
The form requires you to explain in the 'Reason for not filing' box what circumstances apply, even if it is general.
→ Check the boxes provided on page 1.
Do I need to file a return if I have a refund from last year that needs applying?
Yes; the instructions state: 'Note : You must file a return to be eligible for a refund even though you may not be required to file.'
→ Ensure you attach or reference the necessary tax return.
What happens if my address has changed?
The filer must make the changes directly on Form 15103 below the contact information section.
→ Verify that the new Address, City, State, and ZIP code are clearly written.
If I check 'I already filed a tax return,' what do I need to send with Form 15103?
The filer must enclose a signed and dated copy of the actual tax return for verification.
→ Do not just state you filed it; include the document itself.
When should I file this form?
The source does not provide a specific deadline, but it is used when filing or correcting the Form 1040 return.
→ Check your notice to determine the required submission date.
If I check 'I want to apply the credit to another tax return,' what must be included on Page 2?
The filer must indicate the Tax form number and the Tax period ending for which the prior year credit should be applied.
→ Ensure both fields next to the statement are completed.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you are applying a prior year credit, you must file another form/return to make that credit eligible.
Questions about IRS Form 15103
What is IRS Form 15103 used for?
This form allows individuals or entities to report when they are late filing their Form 1040 tax return. It is used when a taxpayer needs to submit a delinquent return, explain why it is late, or apply credits from prior years. By completing this form, the filer officially notifies the IRS of their status.
Who must file IRS Form 15103?
The person addressed on the notice must file Form 15103; this applies to individuals who are filing or correcting their tax return for a specific year.
What information does IRS Form 15103 require?
The form collects personal information such as Name, Social Security Number, and Address. Specific sections allow filers to list details like the Tax return year(s), filing status (e.g., Single, Married filing jointly), and reasons not filing.
Where do I file IRS Form 15103?
The filer must send Form 15103 using the enclosed envelope. The instructions state that the address on the envelope must show through the window.
How do I complete IRS Form 15103?
First, complete both sides of Form 15103. Next, fill in all required personal and circumstance details, such as indicating if you already filed a tax return. Finally, sign and date the form before mailing it to the IRS.
What happens if IRS Form 15103 is filed incorrectly?
Under penalties of perjury, if any information provided on Form 15103 or its attachments is false, incorrect, or incomplete, this constitutes a declaration error to the IRS.
What if I am filing Form 15103 but don't know why?
The form requires you to explain in the 'Reason for not filing' box what circumstances apply, even if it is general. Check the boxes provided on page 1.
Do I need to file a return if I have a refund from last year that needs applying?
Yes; the instructions state: 'Note : You must file a return to be eligible for a refund even though you may not be required to file.' Ensure you attach or reference the necessary tax return.
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