VALID › Notice Library › CP516 notice
In the IRS’s own words · not reviewed by VALID
CP516 notice explained, in the IRS’s own words
We sent you a previous notice; however, we still don’t have any record that you filed your prior year tax returns.
Read the full CP516 page on irs.gov ↗
What this notice is about
We sent you a previous notice; however, we still don’t have any record that you filed your prior year tax returns.
What you need to do
Respond to the notice by:
- Filing your tax return immediately with the completed Form 15103, Form 1040 Return Delinquency PDF to explain:
- Why you are filing late; or
- That you've already filed.
- We accept returns electronically for the 2 most recent prior years.
- Completing Form 15103, Form 1040 Return Delinquency PDF to explain:
- Why you don't have to file.
- Return the completed Form 15103 and tax return, if applicable to the address on your notice. You can fax it to the number in the notice 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. If you’re only sending a completed Form 15103 to explain why you don’t have to file, you can submit it online. An IRS Online Account (OLA) is required.
You may want to
- Review what happens when you don't file a tax return by reviewing the following:
- Filing past due tax returns
- Collection process for taxpayers filing and/or paying late
- Review your records and make sure you filed all your prior returns. Download blank copies of prior year tax forms and products.
- Use one of our transcript services to get copies of the income information received by the IRS about you.
- Check to see that you have enough money withheld from your paycheck to pay your taxes. The Tax Withholding Estimator can help.
- Learn more about:
- Your payment options if you owe additional taxes on your return.
- Payment plans and installment agreements
- Offer in compromise
Frequently asked questions
What should I do if I disagree with the notice?
Call us at the toll-free number on your notice. Please have your notice and account information available when you call.
What should I do if I've just filed my tax return?
You do not have to do anything if you filed your tax return within the last 8 weeks.
What should I do if I did not file my tax return or it has been more than 8 weeks since I filed it? (updated Mar. 20, 2026)
Complete Form 15103. Make sure the name, Social Security number (SSN) and year on your return match. Send us a signed and dated copy of the tax return with Form 15103.
What happens if I can't pay the full amount I owe when I file my return?
File your return anyway. You can request a payment plan to pay your balance over time.
Tips for next year
- File your return on time.
- Consider filing your taxes electronically. Filing online can help avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free.
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.