Understanding your CP259 Notice
We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t.
Printable samples of this notice (PDF)
Tax publications you may find useful
- Publication 15, (Circular E), Employer’s Tax Guide
- Publication 505, Tax Withholding and Estimated Tax
- Publication 334, Tax Guide for Small Business
- Publication 541, Partnerships
- Publication 542, Corporation
- Forms & Publications
- Find a copy of any necessary tax forms and instructions
How to get help
Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.
You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
What you need to do
- File your required business return immediately.
- If eligible, file your return electronically with all required schedules, using your e-file provider, or
- File a paper return with all required schedules.
- Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope or fax it to 1-855-800-5944. Use the Response form on your notice to explain:
- Why you are filing late.
- Why you don’t think you need to file.
- If you have already filed and it's been more than four weeks, or if you used a different name or employer ID number (EIN) than shown on the notice when filing.
- If you have filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.
You may want to
- Review Tax Information for Businesses for more information regarding various business filing issues.
- Review your records and ensure all returns are filed timely.
Answers to Common Questions
Why did I receive multiple CP 259 notices?
If your business hasn't filed tax returns, a notice is mailed for each tax form and tax period the IRS shows as delinquent.
I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an EIN, filing requirements are established for specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return is not filed, the IRS considers it to be delinquent and sends a notice requesting the return be filed.
Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period you’re not required to file a return for that tax period. You still need to respond to this notice. If you made federal tax deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.
What happens if I can't pay the full amount I owe when I file my return?
You can request a payment plan with us when you can't pay the full amount you owe.
Tips for next year
File all required returns by the appropriate due date.
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.