You remember filing the return, but the IRS says they do not have it. Who wins? Unfortunately, the IRS does! Until they acknowledge a return is on file, as far as the IRS is concerned, it is not file. Even if you have proof of the mailing, unless the proof is electronic and you can provide the Submission ID #, you will end up having to refile the return.
The proof of mailing or filing is still a valuable bit of information when it comes to reducing the potential failure to file penalties.
Tax returns – lost. Collection appeals – misplaced. Innocent spouse claims – never processed.
The reality is the IRS does lose incoming mail. It is the exception, not the rule, but it happens.
And when it happens, it can be difficult to convince the IRS they are at fault without compelling evidence of filing.
What are the best ways to file?
Electronically when possible. For those returns that you can, always file electrically because you get an acknowledgement of filing within about a day.
Hand delivered and stamped in. This requires you to drive to the nearest IRS walk-in center and deliver the returns in person. Bring with you a copy of the front page and ask the center to stamp them in. Note: Due to COVID-19 may walk-in centers are not allowing customers, so call first before going. A list can be found on IRS.gov
Certified Mail noting what was sent on the card. If you are sending multiple returns, send each return separately! If you send multiple returns, even with a cover letter indicating what is included in the package, there is a high probability the IRS will attempt to process ALL of them as one return. On occasion, the IRS may question what was in the envelope. Sometimes, we have seen the IRS take the unreasonable position that your mailing receipt only proves you mailed something to the IRS, not what you mailed. That is why we recommend that you identify in the Article Number section of the Certified Mailing card.