Understanding your CP59 Notice
We sent you this notice because we have no record that you filed your prior personal tax return or returns.
What you need to do
- File your personal tax return immediately or explain to us why you don't need to file.
- Use the response form on your notice to explain:
- why you're filing late
- why you don't have to file
- that you’ve already filed
You may want to...
- Review what happens when you don't file a tax return by reviewing the following:
- Review your records and make sure you filed all your prior returns. Download copies of prior year tax returns and products.
- Download copies of the following materials (if they were not included with your notice):
- Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.
- Check to see that you have enough money withheld from your paycheck to pay your taxes. The IRS Withholding Calculator can help.
- Learn more about your payment options if you owe additional taxes on your return.
- Learn more about payment plans and installment agreements.
- Learn more about Offers in Compromise.
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative to authorize someone (such as an accountant) to contact us on your behalf.
Answers to Common Questions
What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form. Please enclose it in the envelope we've provided.
What should I do if I've just filed my tax return?
You don't have to do anything if you filed your tax return within the last eight weeks.
What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?
Complete the response form from your notice. Check the name, Social Security number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign and date it. Send it with the response form.
What happens if I can't pay the full amount I owe when I file my return?
You can make a payment plan with us when you can't pay the full amount you owe.
Tips for next year
File your return on time.
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.
If you have dependent children, you may be able to claim a tax credit for them. Publication 972, Child Tax Credit, has information about this credit.
Printable samples of this notice (PDF)
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer
- Publication 17, Your Federal Income Tax
- Publication 505, Tax Withholding and Estimated Tax
- Form 1040 (Schedule 8812), Child Tax Credit
- Publication 4134, Low Income Taxpayer Clinic List
- Publication 4681, Canceled Debts, Foreclosures, Repossessions and Abandonments
- 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).
Or you may qualify for help from a Low Income Taxpayer Clinic.