IRS letter help
Got an IRS CP59 Notice? What It Means and What to Do
A CP59 says the IRS has no record of a personal tax return for the year on the letter. It is the first of the unfiled-return letters, and it is the easiest one to answer.
Reviewed by LaToya Clark-Thompson, FounderLast updated
What this letter is
The CP59 is the IRS telling you it has no record that you filed your personal return for the year printed on the notice. It is not a bill and it is not an audit. It asks you to do one of two things: file the return now, or explain why you were not required to file.
If the year goes unanswered, the next letter is usually a CP518, which the IRS describes as a final reminder.
Why you got it
- You did not file a return for that year
- You filed, but the IRS could not match the return to your name, Social Security number and tax year (a typo in the number, a name change that never reached Social Security, the wrong year on the form)
- You filed electronically and the return was rejected, and nobody noticed
- You filed very recently and the return has not been processed yet
- Income was reported to the IRS under your number (a W-2, a 1099-NEC, a 1099-R) and the IRS expected a return because of it
What to do now
- Check the year and the name and number on the notice against your own copy of the return, if you have one
- If you filed within the last eight weeks, the IRS says you generally do not need to do anything
- If you filed earlier than that, send a signed, dated copy of the return as the notice directs, and check whether an e-filed return was ever accepted
- If you never filed, gather the income documents for that year and get the return prepared and filed
- If you were not required to file, explain why using Form 15103, which the IRS accepts by mail, fax or upload through your IRS Online Account
- If you will owe and cannot pay it all, file anyway. A payment plan can be requested after the return is in. See payment plan options
What happens if you ignore it
If you owe, penalties and interest keep adding up until the return is filed and the balance is paid. If you were owed a refund, the law gives a limited window to claim it, and a refund that is never claimed can be lost for good.
Left long enough, the IRS can prepare a return for you from the income reported under your number. That version gives you none of the deductions or credits you may be entitled to, and it is usually higher than a return prepared from your own records. Our back tax filing page explains how that is replaced.
How we help
This is a filing problem, and filing is our work. We pull your IRS wage and income transcript for the year, so we can see every form reported under your number, and prepare the missing federal return and the South Carolina return that goes with it. If more than one year is open, we work through them in order.
If you already filed and the IRS simply lost track of it, we help you put together the copy and the explanation. Where someone needs to speak with the IRS on your behalf, that is the independent licensed CPA we work with, with our office coordinating. See tax resolution.
What to send us
- Every page of the CP59, front and back, through the secure client portal
- Your copy of the return for that year, if one was ever prepared, and any e-file acceptance or rejection message
- W-2s, 1099s, 1098s and any other tax forms for the year, or tell us they are missing and we will work from the transcript
- The last return you did file, so we can carry forward anything that matters
Frequently asked questions
I filed my return. Why did I get a CP59?
Usually because the IRS could not match what it received to your name, Social Security number and tax year, or because an electronic return was rejected without you noticing. If you filed within the last eight weeks it may simply still be processing. Otherwise, send a signed, dated copy of the return as the notice instructs and keep proof of what you sent.
What if I did not have to file that year?
Then tell the IRS why. Filing requirements depend on your income, filing status and age, and on things like self-employment income. The IRS asks you to explain using Form 15103. If you are not sure whether you were required to file, we can check the income reported under your number on your transcript before you answer.
Can I still get a refund for a year I never filed?
Possibly, but only within the period the law allows for claiming a refund, which runs from the original due date of that return. After that window closes, the refund is generally gone, even though a return showing a balance due can still be assessed. This is one of the main reasons not to put a CP59 off.
Do I need to file every missing year at once?
Not necessarily at the same moment, but every year the IRS asks about needs an answer. The usual approach is to start from the oldest year the IRS is asking for, using your transcripts to see what was reported. Our back tax filing service covers multi-year work.
Not the question you had? The full tax FAQ covers more ground, and our client reviews say what the work is actually like.
Related pages
CP518 notice
The final reminder about a missing prior-year return. File, or explain why you did not have to.
Learn moreHow to respond to an IRS letter
Check it, decide whether you agree, gather support, reply by the date, and keep proof.
Learn moreIRS payment plan options
The Simple Payment Plan, other installment agreements, short-term plans, hardship status and offers.
Learn moreHow to read an IRS letter
Where the notice number, tax year, amount and response date sit on the page, and what each means.
Learn morePart of IRS & SC Letter Help. Not sure which service fits? Answer a few questions.
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