Understanding Your CP59 Notice

What this notice is about

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.
• Complete Form 15103, Form 1040 Return Delinquency (PDF), included with your notice to explain:

  • Why you're 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.

You may want to

• Review what happens when you don't file a tax return by reviewing the following:
  • Frequently Asked Questions For Past Due Return Filers
  • Collection Procedures for Taxpayers Filing and/or Paying Late
• Review your records and make sure you filed all your prior returns. Download copies of prior year tax returns and products.
• 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.
  • Payment plans and installment agreements
  • Offers in Compromise

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-hand 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.

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 Form 15103 included with 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 signed and dated copy of the tax return with Form 15103.

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 to pay off your balance over time.

What if I want to file prior year returns electronically?

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. Publication 972, Child Tax Credit (PDF), has information about this credit.