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IRS Notice CP59 – Tax Return Not Filed

IRS Notice CP59 is sent to taxpayers when the IRS has no record of their tax returns being filed.

Why Did I Receive IRS Notice CP59?

If you did not file your previous year’s tax return, the IRS will send notice CP59 to inform you that they haven’t received your required return.

Next Steps

Read your CP59 notice thoroughly and keep a copy for your records. The notice will explain the next steps you need to take, as well as what you can do if you don’t think you were required to file.

If you neglected to file and are required to do so:

  • File your Form 1040 immediately by mail or electronically using an e-file provider if it’s within two years of the original filing deadline.
  • Complete Form 15103, Form 1040 Return Delinquency and explain why you are filing late.
  • Include your payment for any taxes due (if applicable) with your return or make your payment online.
  • Detach your CP59 notice stub and mail it with your Form 1040, Form 15103, and payment.

If you already filed your return for the year indicated on the notice:

  • Mail a copy of your tax return (signed and dated) with Form 15103 to the address listed on the notice or fax it to the number provided. Don’t forget to also include the stub from the notice.

If you don’t think you are required to file a return:

  • Complete Form 15103 and indicate which of the reasons listed applies to you. Mail or fax it with the stub provided In your CP59 notice.

Failure to respond to your IRS CP59 notice can result in additional penalties and interest fees. You may also risk losing your tax refund if one is due.

Who Should I Contact if I Have More Questions?

If you have questions about your IRS Notice CP59, call the number on your notice or 800-829-1040. You can also request a free consultation by contacting Tax Defense Network at 855-476-6920.