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CP59 notice: what it means and what to do
Got an IRS CP59 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 CP59 notice freeWhat the IRS says this notice is about
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.
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.
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
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
- Understand what happens if you’re late : Learn about deadlines for claiming credits or refunds , and what to expect if you file or pay late .
- Double-check your past returns: Review your records to ensure you’ve filed all your previous tax returns . You can even download copies of old returns to be safe.
- Make sure you’re withholding enough: Use the Tax Withholding Estimator to check if you’re having enough taxes taken out of your paycheck.
- Explore payment options if you owe taxes: If you think you might owe more taxes, learn about payment plans, installment agreements , and other options that can help.
Common questions
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. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
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.
You don't have to do anything if you filed your tax return within the last eight weeks.
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. Check to make sure your tax return was not rejected.
You can request a payment plan with us to pay off your balance over time.
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. Learn more about e-file .
You may qualify for tax relief under the Mortgage Forgiveness Debt Relief Act. For more information, refer to Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments PDF .
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. See Tax credits and bona fide residents of United States territories for more information.
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