VALID › Notice Library › CP259 Notice
In the IRS’s own words · not reviewed by VALID
CP259 notice explained, in the IRS’s own words
We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t.
Read the full CP259 page on irs.gov ↗
What 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.
- 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.
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.
Frequently asked questions
Why did I receive multiple CP 259 notices?
If your business hasn't filed tax returns, a notice is mailed for each tax form and tax period the IRS shows as delinquent.
I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
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.
Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
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.
What happens if I can't pay the full amount I owe when I file my return?
You can request a payment plan with us when you can't pay the full amount you owe.
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.
Reference tools
- Publication 1, Your Rights as a Taxpayer
- Full list of tax forms and instructions
Need help?
- You can authorize someone to contact the IRS on your behalf.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.