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Understanding Your CP515 Business Notices

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This reminder notice tells you our records show you did not file a business tax return.


What you must 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:
    • To explain why you are filing late
    • To explain why you don’t think you need to file
    • If you already filed and it has been more than 4 weeks, or if you used a different name or employer identification number (EIN) than shown on the notice when filing
  • If you filed within the last 4 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, which provides information on various business filing issues.
  • Review your records and ensure you file all returns timely.

Answers to common questions

Why did I receive multiple CP 515 notices?
If your business has not filed tax returns, we will send a notice for each tax form and tax period we show 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, we establish filing requirements requiring specific types of returns to be filed (such as Form 940, Employer's Annual Federal Unemployment Tax Return (.pdf); Form 941, Employer's Quarterly Federal Tax Return (.pdf); Form 1120, U.S. Corporation Income Tax Return (.pdf), etc.). When the return is not filed, we consider it delinquent and send a notice requesting filing of the return.

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 are not required to file a return for that tax period. However, you still must 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.


Tips for next year

File all required returns by the appropriate due date.

Page Last Reviewed or Updated: 27-Apr-2017

Printable samples of this notice (PDF)

 

 

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