Understanding your CP59 notice | Internal Revenue Service

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Understanding your CP59 notice

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

Frequently asked questions

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.

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.

You don't have to do anything if you filed your tax return within the last eight weeks.

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.

You can request a payment plan with us to pay off your balance over time.

We can accept tax returns from the last 2 years electronically, but you’ll need to find an e-file provider that can help you do that. Not all tax preparation services offer this, so you’ll need to look for one that does. Learn more about e-file.

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. Learn more about e-file.
  • You may be able to claim a tax credit for any dependent children.

Helpful information

Need help?

  • You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
  • You may be eligible for free help from the .
  • See if you qualify for help from a .
  • You can request a copy of your notice or letter in Braille or large print.
  • If you can’t find what you need online, call the telephone number on your notice or letter.