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 DelinquencyPDF, 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. If you prefer, you can fax your information to the fax number in the notice using either a fax machine  or an online fax service. Protect yourself when sending digital data by  understanding the fax service’s privacy and security policies.

You may want to


Frequently asked questions

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.

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

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.

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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