Understanding your CP59 notice

What this notice is about

We have no record that you filed your prior year personal tax return.

What you need to do

  • File your personal tax return immediately or explain to us why you don't need to file.

    Note: If you received an IRS-issued identity protection personal identification number (IP PIN) due to identity theft, you must include the IP PIN on your tax return, as directed, when you send it to us. If you’re filing a married filing joint return, include each spouse’s IP PIN.
  • Complete and mail or fax us Form 15103, Form 1040 Return DelinquencyPDF, if:
    • You’ve already filed a return.
    • You believe you don’t have to file the return.

You may want to

Frequently asked questions

You don't have to do anything if you filed your tax return within the last eight weeks.

We show that we didn’t receive your tax return. 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 signed and dated copy of the tax return.

You can request a payment plan with us to pay off your balance over time.

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

  • 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.

Helpful information

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