Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Information Request Notices (NESTOA/NESNF, Non-filer, or EXTNF)

An Information Request Notice is issued when we believe that a taxpayer is required to file a Maryland income tax return, but has not. A response is requested to help us determine if you do have a filing requirement.

Information Request

The Non-Filer program identifies individuals who have filed federal income tax returns using a Maryland address but have not filed a corresponding Maryland income tax return.

If you received an Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you had a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

Information Request – RARNF

The Revenue Agent Report Program (RARNF) is based on information received from the Internal Revenue Service (IRS) indicating that a taxpayer’s federal return was audited or adjusted. The program compares the information to our records and when no Maryland return is located, an Information Request RARNF letter is generated.

If you received an Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you had a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

Information Request- EXTNF

The Extension Non-filer Program (EXTNF) identifies individuals who have made estimated or extension payments but have not filed a corresponding income tax return.

If you received an EXTNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you had a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

Information Request- NESNF

The NESNF Program is a non-filer program based on information received as part of an exchange agreement between Maryland and various neighboring states. When we receive information from a participating state that a taxpayer filed a non-resident income tax return indicating they are a Maryland resident, we review our records to verify that a Maryland resident return has been filed. If we cannot locate a Maryland return, an Information Request- NESNF letter is issued to the taxpayer.

If you received a NESNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

Information Request- CPNF

The CP2000 Non-filer Program (CPNF) is based on information received from the Internal Revenue Service (IRS) indicating that a taxpayer’s federal return was adjusted to include unreported income. The program compares the information to our records and when no Maryland return is located, an Information Request CPNF letter is generated.

If you received a CPNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.


Information Request- RFLNF

The RFLNF Program is a non-filer program which identifies individuals who appear to have a filing requirement but have not filed a Maryland income tax return.

If you received a Information Request- RFLNF letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

Information Request- W2NF

The W-2 Non-filer Program (W2NF) compares our W-2 database against our filing records. When we find that a taxpayer has received a W-2 with income sufficient to require them to file a Maryland income tax return, but has not filed, we issue an Information Request- W2NF letter.

If you received an Information Request- W2NF letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you have a filing requirement, please check box B, and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland (e.g., copy of W-2, resident income tax return, etc.). If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

Information Request -1099MISCNF

The 1099 Miscellaneous Non-filer program identifies individuals who have received 1099-MISC income from a Maryland source but have not filed a corresponding income tax return.

If you received a 1099MISCNF Information Request letter but you have previously submitted a Maryland income tax return, please check box A and provide a copy of the Maryland return. If you do not believe that you had a filing requirement, please check box B , and provide an explanation along with documentation substantiating why you were not required to file with the State of Maryland. If you are required to file but have not yet submitted a return, please check box C and submit your completed Maryland income tax return using the envelope provided.

If you have questions about the notice you received, or you can't find your notice defined here, call the phone number on the notice promptly. By calling the number on your notice, you can find out how to resolve the dispute or file an appeal and request a hearing. Failure to respond to the notice may cause us to assess additional penalty and interest charges and result in further collections efforts.



 
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I Received A Tax Notice
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