IRS Publication 5679 – IRS Forms, Instructions, Pubs 2026 – Are you putting off filing your taxes because you’re missing key documents? You’re not alone. Many taxpayers delay their returns due to incomplete paperwork, but the IRS has resources to help. IRS Publication 5679, titled “Procrastinating on Your Taxes Because You’re Missing Documents?”, provides essential guidance on locating the information needed for specific tax credits, particularly for the 2021 tax year. This one-page flyer from August 2022 outlines where to find details for claiming credits like the Child Tax Credit, Recovery Rebate Credit, and Earned Income Tax Credit, helping you avoid processing delays and claim what you’re owed.
In this article, we’ll break down the key insights from Publication 5679, explain how to access missing information, and offer tips to stop procrastinating on your taxes. Whether you’re filing a late 2021 return or dealing with similar issues in current years, this guide can help streamline the process.
Understanding IRS Publication 5679: What It’s All About
IRS Publication 5679 is a concise resource designed to assist taxpayers who are hesitant to file due to missing documents. Released by the Department of the Treasury and Internal Revenue Service, it’s cataloged as number 93303E and focuses on providing quick access to information for 2021 tax returns. The publication emphasizes that procrastinating can lead to missed refunds or credits, but simple steps can resolve common issues.
The core message? Don’t wait—use IRS tools to gather your data and file accurately. It’s particularly relevant for those who received advance payments under the American Rescue Plan Act of 2021 but need to reconcile them on their returns. While geared toward 2021 filings, the principles apply broadly to handling missing tax documents in any year.
Key Credits Covered in Publication 5679
The publication highlights three major credits and explains how to obtain the necessary details if your documents are incomplete. Here’s a breakdown:
1. Child Tax Credit and Recovery Rebate Credit
Under the American Rescue Plan Act, eligible taxpayers received advance payments for up to half of the 2021 Child Tax Credit and a third round of Economic Impact Payments (stimulus checks). To claim the full amounts or any missing payments, you must file a 2021 tax return and reconcile these advances.
- Why You Might Be Missing Documents: Many people misplace Letters 6419 (Advance Child Tax Credit Payments) or 6475 (Economic Impact Payment).
- Where to Find the Information: Check your IRS Online Account for the most up-to-date totals of advance payments and qualifying children. This is more reliable than tax transcripts. If married and filing jointly, each spouse should review their individual account or letter and combine the amounts.
- Tip to Avoid Delays: Have these totals ready when filing to prevent processing holdups.
2. Earned Income Tax Credit (EITC)
The EITC is a refundable credit for low- to moderate-income workers, based on earned income, filing status, and qualifying children. For 2021, a special rule allows using your 2019 earned income if it was higher than 2021’s, potentially increasing your credit.
- Eligibility Basics: You need taxable wages from employment, self-employment, or business ownership, plus meet income thresholds.
- Where to Find the Information: Access your 2019 earned income via your IRS Online Account or tax transcripts. Use the IRS EITC Assistant tool to check eligibility.
- Why It Matters: This election could boost your refund if your income dropped in 2021.
Steps to Take If You’re Missing Tax Documents
Publication 5679 encourages immediate action rather than procrastination. Here’s a step-by-step guide based on its advice:
- Create or Access Your IRS Online Account: This is the go-to hub for payment histories, transcripts, and credit details. Sign up at IRS.gov/account.
- Gather Letters if Available: Refer to IRS Letters 6419 and 6475, but verify with your online account for accuracy.
- Use IRS Tools: For EITC, the EITC Assistant helps determine if you qualify. Avoid relying solely on transcripts for payment info.
- File Electronically: No need to wait for the extension deadline—submit as soon as you have the data. Contact a tax professional or visit IRS.gov for filing options.
- For Joint Filers: Combine individual payment amounts from each spouse’s records.
By following these steps, you can file an accurate return and avoid penalties or delays.
Consequences of Procrastinating on Taxes
While Publication 5679 doesn’t delve deeply into penalties, delaying your return due to missing documents can have repercussions. You might miss out on refunds, face interest on underpayments, or encounter filing deadlines for credits. For 2021 returns, the extension deadline was October 17, 2022, but late filings are still possible with potential penalties. Always check current IRS guidelines for the latest rules.
Tips for Future Tax Seasons: Prevent Missing Documents
To avoid procrastination in future years:
- Go Digital: Use your IRS Online Account regularly to track payments and transcripts.
- Organize Early: Keep all tax-related mail in one place and scan documents for backups.
- Seek Help: Free resources like VITA (Volunteer Income Tax Assistance) or tax software can guide you.
- Stay Updated: Visit IRS.gov for the latest publications and tools.
IRS Publication 5679 serves as a reminder that missing documents don’t have to derail your tax filing. With easy access to online resources, you can gather what you need and file confidently.
If you’re dealing with 2021 taxes or similar issues, download Publication 5679 directly from the IRS website and take action today. For personalized advice, consult a tax professional.