You may not have filed your federal income tax return for this year or previous years. Regardless of your reason for not filing, file your tax return as soon as possible. If you need help, the IRS is ready to assist you.

If you are not sure you are required to file a return, refer to Publication 17, Your Federal Income Tax. If you cannot pay all of the tax due on your return, we may be able to assist you with arranging payments. Refer to Topic 202 for more information on what to do if you cannot pay your income tax.

If your return was not filed by the due date (including extensions), you may be subject to the failure to file penalty, unless you have reasonable cause for your failure to file. If you did not pay your tax in full by the due date for the return (not including extensions of time to file), you also may be subject to the failure to pay penalty, unless you have reasonable cause for your failure to pay. Additionally, interest is charged on taxes not paid by the due date, even if yo have an extension of time to file. Interest is also charged on penalties.

For answers to your tax questions, information about payment arrangements, or any other tax–related inquiry, call 1–800–829–1040.