Question: Charles was flagged for identity theft by the IRS in 2021. The IRS sent him Letter 5071C to verify his identity. During the validation process, the IRS asked Charles for the adjusted gross income (AGI) from his 2021 return and up to two prior years. Charles has yet to file tax returns for 2019 and 2020. Is there an alternative way to satisfy the IRS’s request for prior year returns while he is working on getting the delinquent returns filed?
Answer: Yes. Charles has two options:
Under a special instruction, when a prior year’s return has not yet been processed, the taxpayer may enter $0 (zero dollars) for the prior year’s AGI.
If Charles’s identity cannot be verified online or over the phone, he can schedule an appointment and bring the documents listed below to his local IRS office for in-person verification:
- The 5071C or 6331C letter
- The tax return referenced in the letter (the Form 1040 series return)
- A prior year’s income tax return, other than the year in the letter
- Supporting documents that he filed with each year’s tax return (Form W-2, Form 1099, Schedule C or F, etc.)
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing. All taxpayer circumstances are different, and NATP recommends contacting research services if you have specific questions about your clients’ tax situations.