CP59, CP515 and CP518 Notices: IRS Says You Have Not Filed

CP59, CP515 and CP518 are the IRS's escalating notices that it has no record of a tax return it believes you were required to file. They arrive in order of urgency: the CP59 is the first, the CP515 is a first reminder, and the CP518 is a final reminder. If a return really is missing, these notices are the point to file it before the IRS prepares one for you.

The notices in the series

For business returns, the IRS has related notices, including CP518B and CP259.

What to do

1. Check whether you filed. If you e-filed or mailed a return in the last eight weeks, the IRS says no action is needed. Check that the return was accepted, not rejected, and that name, SSN or TIN, and tax year match the notice.
2. If you filed more than eight weeks ago, mail or fax a signed and dated copy of the return with Form 15103, Form 1040 Return Delinquency, to the address or fax number on the notice.
3. If you have not filed, prepare and file the return, attaching Form 15103 to explain why it is late. The IRS accepts e-filed returns for the two most recent prior years through an authorized e-file provider. Older years go on paper.
4. If you do not need to file, complete Form 15103 and explain why. You can submit it online with an IRS Online Account.
5. If you have an IRS-issued Identity Protection PIN, include it on the return. Joint filers include each spouse's IP PIN.
6. If you cannot pay what you owe, file anyway and ask for a payment plan. The IRS also mentions installment agreements and offers in compromise.

If you are a bona fide resident of a U.S. territory and filed with the territory tax office, contact that office as the CP59 page advises.

Why filing your own return matters

If you do not file, the IRS may calculate your tax from the income that employers and banks reported, with no deductions or credits you may be entitled to. The IRS says it "may determine your tax for you." Later notices, such as a CP3219N notice of deficiency, carry a 90-day Tax Court deadline and a bill. Filing your own return lets you claim the credits and deductions you qualify for, and the IRS generally adjusts your account to reflect the correct figures.

Strict time limits apply to claiming refunds or credits, so filing late can cost you those benefits. See late filing when you are owed a refund.

Interest and penalties

If you owe, penalties and interest keep accruing until you file and pay in full. See failure-to-file penalty and failure-to-pay penalty. The penalties for filing late are generally larger than the penalty for paying late, which is a reason to file even if you cannot pay.

Common mistakes

• Waiting for a final notice before dealing with the first.
• Assuming a rejected e-file counts as filed.
• Filing one year and leaving the others open. Use tax transcripts to find wage and income data you are missing for each year.

When to involve a CPA

Unfiled years are one of the most common reasons people come to a CPA. A CPA can retrieve IRS records, reconstruct income and deductions, prepare the returns in the correct order, and negotiate any balance. With a signed Form 2848, we can contact the IRS while the returns are in preparation. See unfiled tax returns for the full process.

How we can help

We can review the notices, pull your IRS records and prepare the missing returns. See our IRS representation services or contact us.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.