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In the IRS’s own words · not reviewed by VALID
CP59 notice explained, in the IRS’s own words
We have no record that you filed your prior year personal tax return.
Read the full CP59 page on irs.gov ↗
What this notice is about
We have no record that you filed your prior year personal tax return.
What you need to do
File your personal tax return immediately or explain to us why you don't need to file.
Note: If you received an IRS-issued identity protection personal identification number (IP PIN) due to identity theft, you must include the IP PIN on your tax return, as directed, when you send it to us. If you’re filing a married filing joint return, include each spouse’s IP PIN.
You may want to
- Understand what happens if you’re late: Learn about deadlines for claiming credits or refunds, and what to expect if you file or pay late.
- Double-check your past returns: Review your records to ensure you’ve filed all your previous tax returns. You can even download copies of old returns to be safe.
- Make sure you’re withholding enough: Use the Tax Withholding Estimator to check if you’re having enough taxes taken out of your paycheck.
- Explore payment options if you owe taxes: If you think you might owe more taxes, learn about payment plans, installment agreements, and other options that can help.
Frequently asked questions
What should I do if I disagree with the notice? (updated Apr. 17, 2025)
Complete and mail or fax us Form 15103, Form 1040 Return Delinquency PDF, if you believe we made a mistake. You can also upload and submit this using your IRS Online Account to complete mobile friendly forms that require signature. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
What can happen if I don’t file? (added Apr. 17, 2025)
If you don’t file, you may lose your claim to a refund or certain credits because the Internal Revenue Code sets strict time limits to claim those items. If you owe money, penalties and interest will continue to accrue until you file and pay in full.
What should I do if I've just filed my tax return?
You don't have to do anything if you filed your tax return within the last eight weeks.
What should I do if I didn't file my tax return, or it's been more than eight weeks since I filed it? (updated Apr. 17, 2025)
We show that we didn’t receive your tax return. Check the name, Social Security Number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a signed and dated copy of the tax return. Check to make sure your tax return was not rejected.
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 to pay off your balance over time.
What if I want to file prior year returns electronically? (updated Apr. 17, 2025)
Not all tax preparation services offer this, so you’ll need to look for one that does.
I had a mortgage interest debt reduced or discharged due to restructuring or foreclosure. How does that affect my tax return? (added Mar. 12, 2024)
You may qualify for tax relief under the Mortgage Forgiveness Debt Relief Act. For more information, refer to Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments PDF.
What if I am a bona fide resident of one of the U.S. Territories including the Commonwealth of the Northern Mariana Islands (CNMI), Guam, or the U.S. Virgin Islands that filed a return with my territory tax office? (added Aug. 26, 2026)
You should contact your territory tax office to obtain further guidance on how to respond to the IRS CP59 notice based on your specific tax situation, which may include providing the IRS with a copy of your Territory Tax Transcript. See Tax credits and bona fide residents of United States territories for more information.
Tips for next year
- Submit your tax return by the deadline.
- Consider filing online electronically which can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free.
- You may be able to claim a tax credit for any dependent children.
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.
Run a tax firm?
Notice Desk drafts the CP59 client email, the response letter and the deadline, citing the law, for your licensed staff to review and sign.