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- An IRS CP59 notice means the IRS has no record of receiving your tax return for a specific year.
- You typically get one because third-party records, like W-2s or 1099s, show taxable income with no matching return on file.
- Resolving a CP59 notice depends on your situation. You may need to file the missing return, explain why you didn't need to file using Form 15103, or confirm you've filed for all required years.
- If you filed within the last eight weeks, you don't need to do anything. Otherwise, verify your details and mail a signed and dated copy of your return to the IRS.
- Ignoring the notice leads to further IRS notices and eventually a Substitute for Return, which could trigger failure-to-file and failure-to-pay penalties, interest, and potentially liens or levies on unpaid tax.
- Common mistakes that lead to CP59 notices include simple typos, mail delays, processing errors, or mistakenly believing you didn't need to file.
- Work with a Tax Pro if you suspect an error, can't afford to pay, have multiple unfiled years, or the IRS has already moved to a Substitute for Return or Notice of Deficiency.
Did you get a CP59 notice from the IRS? In this article, we’ll break down what it means, why you received it, and the exact steps to take based on whether you filed, forgot to file, or need to file.
What is an IRS CP59 notice?
An IRS CP59 notice indicates that the IRS does not have a record of receiving your personal tax return for a previous year.
Why did I receive a CP59 notice?
In most cases, you will only get a CP59 notice if you did not file, and the IRS has records from a third party, like W-2s or 1099s, indicating that you earned enough income to owe tax that year. However, if you already filed or did not owe tax, the IRS may have sent you a CP59 notice by mistake.
What steps should I take if I receive a CP59 notice from the IRS?
Either file a tax return for the indicated year or explain to the IRS why you did not need to file that year, using Form 15103, Form 1040 Return Delinquency (more on that later).
It’s also a good idea to check your records to ensure you’ve filed returns for other required tax years. You can check your IRS tax records using your online individual account.
What to do if you already filed your tax return
It depends on when you filed. If you filed your tax return within the last eight weeks, you do not have to do anything. Just make sure you filed your return with your correct Social Security number.
If you filed your tax return more than eight weeks ago…
- Double-check the name, tax year, and Social Security or Tax Identification Number on the notice to ensure it’s yours.
- Check your IRS online individual account to make sure your return wasn’t rejected by the IRS.
- Mail the IRS a signed and dated copy of your tax return.
What to do if you do not need to file
If you believe you received an IRS CP59 notice by mistake because you do not need to file a tax return, explain the situation to the IRS using Form 15103. Complete and send Form 15103 to the IRS by mail or using your online account.
Even if you're not required to file, it may still be worth it to do so. You could be owed a refund from withholding or refundable credits, and the IRS won't send you money unless you file.
How can I resolve issues related to the IRS CP59 notice?
The right way to resolve issues related to an IRS CP59 notice depends on your specific situation.
| If you... | Then... |
|---|---|
| Didn't file and need to | File your return right away |
| Didn't file and don't need to | Explain why to the IRS using Form 15103 |
| Did file within the last 8 weeks | You do not need to do anything |
| Did file more than 8 weeks ago | Send a signed and dated copy of your return to the IRS |
| Believe you received a CP59 notice by mistake | Complete and send Form 15103 to the IRS online or by mail |
What happens if you ignore CP59?
Yes, if you ignore a CP59 notice as well as any subsequent notices from the IRS asking you to file a return, the IRS will eventually file for you and add a failure-to-pay penalty of 0.5% on any unpaid tax you owe each month, up to 25%. Additionally, you’ll likely receive a failure-to-file penalty, which is 5% of your unpaid tax per month, up to 25%. On top of that, the IRS can charge interest on both your unpaid tax and penalties. If you’re hit with both failure-to-pay and failure-to-file penalties, the max total is still up to 25%.
The IRS can also issue liens and levies to collect unpaid tax. Once you receive an Intent to Levy notice from the IRS, your failure-to-pay penalty will increase by 1% per month if you do not pay within 10 days.
Are there any common mistakes that lead to receiving an IRS CP59 notice?
- Forgetting to file.
- A typo in your Social Security or Tax Identification Number that causes the IRS to lose track of your return
- An error that prevents your return from being processed properly
- An error that leads to the IRS rejecting your return
- Delivery issues if you filed your return by mail
- Not filing because you mistakenly believe you don’t have to
When to contact a tax professional
In most cases, dealing with a CP59 notice is straightforward. You either file a return that you missed, or you send a signed and dated copy of the return you already filed to the IRS. But there are a few situations when it may help to have a Tax Pro on your side:
- You believe you received a CP59 notice by mistake
- You can’t afford to pay what you owe and need to set up a payment plan
- You have unfiled tax returns for multiple years
- The IRS has already moved forward with a Substitute for Return or a Notice of Deficiency
Whether you have questions or concerns about CP59 notices, or you need help figuring out what to do next, turn to your local Jackson Hewitt Tax Pro. We’re here year-round and ready to help. Find tax services near you, then walk in or book now.
About the Author
Sharon Brucker is a Senior Tax Research Analyst at Jackson Hewitt Tax Services who specializes in consumer income tax and estate and trust issues. A Certified Public Accountant (CPA) with a Master of Business Administration (MBA) and more than 35 years of experience, Sharon helps to ensure that the most current IRS tax information is distributed throughout Jackson Hewitt and its franchisees. She also simplifies complex tax laws for Tax Pros and clients alike.
Jackson Hewitt Editorial Policy*This content is for general informational purposes only. It is not intended to be comprehensive and should not be construed as professional tax or financial advice for any specific individual tax situation. Taxpayers should always consult a qualified professional for individual guidance. This information constitutes a solicitation under the Treasury Department's Circular 230. Most offices are independently owned and operated.
