Question
What is a "nonfiler?"
Answer
A nonfiler is a taxpayer that hasn’t filed a past-due tax return. We may determine that a taxpayer is a nonfiler if we do not have a return on file and the taxpayer has a filing requirement.
To determine a taxpayer’s filing requirement, we review income information we have on file as well as information from the federal government, other state agencies, and other sources. If we determine that the taxpayer has a filing requirement but no return on file, we will send a letter to the taxpayer requesting a tax return.
Please note: We can request tax returns from any tax year if a return isn’t on file.
Nonfiler Letters
If we do not have a tax return on file, the department will send a letter to the taxpayer requesting that they file a tax return. This letter will include instructions on how to respond.
If we don’t receive a response to a Nonfiler letter, we will estimate the taxpayer’s tax liability along with interest and penalties. The taxpayer is required to pay this amount until a complete and correct tax return is filed.
We will submit the taxpayer’s estimated tax liability balance to our collections division for action; interest and penalties will continue to accrue if the taxpayer doesn’t pay the liability.
Becoming Compliant
A taxpayer who hasn't filed a return and has a filing obligation can find previous year tax forms on our website. We encourage all nonfilers to file their returns as soon as possible to reduce interest and penalties.
The voluntary disclosure program is available for taxpayers that are out of compliance and haven’t received a request from us to file a tax return.