VALID › Notice Library › CP518 notice
In the IRS’s own words · not reviewed by VALID
CP518 notice explained, in the IRS’s own words
This is your final reminder; we still don’t have a record that you filed your prior year tax returns.
Read the full CP518 page on irs.gov ↗
What this notice is about
This is your final reminder; we still don’t have a record that you filed your prior year tax returns.
What you need to do
Immediately respond to the notice by:
- Filing your tax return with the completed Form 15103, Form 1040 Return Delinquency PDF to explain:
- Why you’re filing late; or
- That you’ve already filed.
- 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.
If we don't hear from you
- We may determine your tax for you.
- Penalty and interest may continue to accrue.
- If you are owed a refund, it may be delayed because of this unfiled return.
You may want to
- Review what happens when you don't file a tax return by reviewing the following:
- Filing past due returns
- Collection process for taxpayers filing and/or paying late
We accept returns electronically for the 2 most recent prior years.
- 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? (updated March 25, 2026)
Call us at the toll-free number on your notice. Please have your notice and account information available when you call. You can also respond by returning Form 15103.
What should I do if I've just filed my tax return? (updated March 25, 2026)
You don't have to do anything if you filed your tax return within the last 8 weeks.
What should I do if I didn't file my tax return or it's been more than 8 weeks since I filed it? (updated March 25, 2026)
Complete Form 15103. Make sure the name, Social Security number (SSN), and year on your return match. Send us a signed, 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? (updated March 25, 2026)
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.