IRS CP59: what it means and what to do

What this notice means

The IRS says a CP59 means it has no record that you filed your prior year personal tax return.

“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.”
IRS, Understanding your CP59 notice

What to do

The IRS says if you did not file or filed more than eight weeks ago, check the notice details match your return and mail a signed, dated copy.

“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.”
IRS, Understanding your CP59 notice

What you will need

The IRS says that for wage and income information to prepare a past-due return you can file Form 4506-T (checking line 8) or contact your employer or payer.

“If you need wage and income information to help prepare a past due return, complete Form 4506-T, Request for Transcript of Tax Return, and check the box on line 8. You can also contact your employer or payer of income.”
IRS, Filing past due tax returns

If you disagree

The IRS says if you believe it made a mistake, complete and mail or fax Form 15103, Form 1040 Return Delinquency, or upload it through your Online Account.

“Complete and mail or fax us Form 15103, Form 1040 Return Delinquency PDF, if you believe we made a mistake. You can also upload and submit this using your IRS Online Account to complete mobile friendly forms that require signature.”
IRS, Understanding your CP59 notice

If you can’t pay

The IRS says if you cannot pay in full when you file, you can request a payment plan to pay over time.

“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.”
IRS, Understanding your CP59 notice

What happens if you ignore it

The IRS says if you do not file, you may lose a refund or certain credits because of strict time limits, and penalties and interest continue to accrue on any amount owed.

“If you don’t file, you may lose your claim to a refund or certain credits because the Internal Revenue Code sets strict time limits to claim those items. If you owe money, penalties and interest will continue to accrue until you file and pay in full.”
IRS, Understanding your CP59 notice

More from the IRS on this notice

The IRS says you do not need to do anything if you filed your return within the last eight weeks.

“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.”
IRS, Understanding your CP59 notice

The IRS says that if it issued you an IP PIN because of identity theft, you must include it (and each spouse's IP PIN on a joint return) on the return you send.

“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.”
IRS, Understanding your CP59 notice

The IRS says it accepts returns from the last 2 years electronically, but you need an e-file provider that offers prior-year filing.

“We can accept tax returns from the last 2 years electronically, but you’ll need to find an e-file provider that can help you do that. Not all tax preparation services offer this, so you’ll need to look for one that does.”
IRS, Understanding your CP59 notice

The IRS says bona fide residents of certain U.S. territories who filed with their territory tax office should contact that office for guidance, which may include sending a Territory Tax Transcript.

“You should contact your territory tax office to obtain further guidance on how to respond to the IRS CP59 notice based on your specific tax situation, which may include providing the IRS with a copy of your Territory Tax Transcript.”
IRS, Understanding your CP59 notice

The IRS says it holds income tax refunds while its records show past-due returns, until it gets the return or an acceptable reason for not filing.

“We hold income tax refunds in cases where our records show that one or more income tax returns are past due. We hold them until we get the past due return or receive an acceptable reason for not filing a past due return.”
IRS, Filing past due tax returns

The IRS says that to claim a refund of withholding or estimated taxes you must file within 3 years of the return due date.

“You risk losing your refund if you don't file your return. If you are due a refund for withholding or estimated taxes, you must file your return to claim it within 3 years of the return due date.”
IRS, Filing past due tax returns

The IRS says that if you do not file it may prepare a substitute return that may not give you deductions you are entitled to, followed by a CP3219N Notice of Deficiency.

“If you fail to file, we may file a substitute return for you. This return might not give you credit for deductions and exemptions you may be entitled to receive. We will send you a Notice of Deficiency CP3219N (90-day letter) proposing a tax assessment.”
IRS, Filing past due tax returns

Before you reply

1. Compare the notice with your own records for the tax year it names.
2. Note the date on the notice and the response date it gives.
3. Answer by the method and address the notice gives; keep a copy of everything you send.
4. If the notice could be fraudulent, contact the IRS through the phone number or address on IRS.gov, not one printed on a suspicious letter.

Common questions

What if I disagree with the CP59?

The IRS says if you believe it made a mistake, complete and mail or fax Form 15103, Form 1040 Return Delinquency, or upload it through your Online Account.

What happens if I ignore a CP59?

The IRS says if you do not file, you may lose a refund or certain credits because of strict time limits, and penalties and interest continue to accrue on any amount owed.