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CP259 notice: what it means and what to do
Got an IRS CP259 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP259 notice freeWhat the IRS says this notice is about
We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t.
What you need to do
- File your required business return immediately.
- If eligible, file your return electronically with all required schedules, using your e-file provider, or
- File a paper return with all required schedules.
- If you think you’re not required to file, complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope or, you can fax your documents to 855-800-5944 using either a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. Use the Response form on your notice to explain why you don’t think you need to file.
- If you have filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
File the missing return, or explain why you did not have to
If you already filed, send a copy and the date you filed. If you were not required to file, say why. Otherwise file now: the IRS may prepare a return for you without your deductions.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Review Tax Information for Businesses for more information regarding various business filing issues.
- Review your records and ensure all returns are filed timely.
Common questions
If your business hasn't filed tax returns, a notice is mailed for each tax form and tax period the IRS shows as delinquent.
When you apply for an EIN, filing requirements are established for specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return PDF ; Form 941, Employer's Quarterly Federal Tax Return PDF ; Form 1120, U.S. Corporation Income Tax Return PDF , etc.). When the return is not filed, the IRS considers it to be delinquent and sends a notice requesting the return be filed.
If you had no employees or business activity during a tax period you’re not required to file a return for that tax period. You still need to respond to this notice. If you made federal tax deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.
You can request a payment plan with us when you can't pay the full amount you owe.
Helpful information
- Publication 15 (Circular E), Employer's Tax Guide PDF
- Publication 334, Tax Guide for Small Business PDF
- Publication 505, Tax Withholding and Estimated Tax PDF
- Publication 541, Partnerships PDF
- Publication 542, Corporations PDF
Tips for next time you file
File all required returns by the appropriate due date.
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 .
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