Understanding Your CP516 Notice

What this notice is about

This notice serves as a reminder that we still have no record that you filed your prior tax return or returns.


What you need to do

  • File your tax return immediately or explain to us why you don't need to file.
  • Complete Form 15103, Form 1040 Return Delinquency PDF, included with your notice to explain:
    • Why you are filing late.
    • Why you don't have to file.
    • That you've already filed.
  • Detach notice stub, mail it with your tax return and completed Form 15103 using the envelope provided or fax it to the fax number in the notice using a fax machine or online fax service. Several online fax services use the internet to send files from your computer or smart device to a fax number.

You may want to


Frequently asked questions

Call us at the toll-free number on the top right corner of your notice. Please have your notice and account information available when you call. If you prefer, you can write to us using Form 15103.

You do not have to do anything if you filed your tax return within the last 8 weeks.

Complete Form 15103 included with your notice. Check the name, Social Security number, and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a signed and dated copy of the tax return with Form 15103.

You can request a payment plan with us when you cannot pay the full amount you owe.

You can get copies by using the Get Transcript option available online.

We accept prior year returns electronically for the 2 most recent prior years. However, you must locate an e-file provider who offers the service to do so.


Tips for next year


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