IRS Notice CP59: What It Means and What to Do

Why did I get a CP59?

Common reasons include:

• The return for that year wasn't filed
• The return was filed recently and hasn't been processed yet
• An e-filed return was rejected and never accepted
• The name, SSN or tax year on the return didn't match IRS records
• You filed with a U.S. territory tax office instead, as a bona fide territory resident

What should I do?

1. Check whether you filed the return for the year on the notice; if you filed it within the last eight weeks, you don't need to do anything.
2. If you filed more than eight weeks ago, check that the name, SSN/TIN and tax year match the notice, confirm the return wasn't rejected, and mail a signed and dated copy.
3. If you haven't filed, file the return right away, including your IP PIN if the IRS issued one (each spouse's IP PIN on a joint return).
4. If you weren't required to file, complete Form 15103 and mail or fax it, or submit it through your IRS Online Account.
5. If you can't pay what you owe when you file, request a payment plan.
6. If you're a bona fide resident of a U.S. territory who filed with your territory tax office, contact that office for guidance.

What documents do I need?

• The CP59 notice
• Your W-2s, 1099s and other income documents for that year (or an IRS transcript if you're missing them)
• A copy of any return you already filed, plus e-file acceptance or mailing proof
• Your IP PIN, if the IRS issued one
• Form 15103, if you believe you weren't required to file

What should I avoid?

• Don't ignore it; unfiled returns can mean lost refunds and growing penalties and interest.
• Don't send a second return if you filed within the last eight weeks.
• Don't assume an e-filed return went through; check that it wasn't rejected.

What if I disagree with a CP59?

If you believe the IRS made a mistake, for example because you weren't required to file, complete Form 15103 (Form 1040 Return Delinquency) and mail or fax it, or upload it through your IRS Online Account. If you did file, send a signed and dated copy of the return after confirming the name, SSN and tax year match the notice.

What happens if I ignore a CP59?

If you don't file, you may lose your right to a refund or to certain credits, because the tax law sets strict time limits to claim them. If you owe, penalties and interest continue to accrue until you file and pay in full.

What else should I know about CP59?

The CP59 is a filing reminder, not a tax bill. Many recipients are actually owed money, because the IRS warns that the tax law sets strict time limits for claiming a refund or certain credits, so waiting can cost you. It is also common for the notice to cross in the mail with a recent return, and the IRS allows eight weeks for processing before you need to act. For older years, only the last 2 years can be e-filed, and only through providers that support prior-year returns. Otherwise you'll generally need to mail a paper return. If you weren't required to file, Form 15103 is the IRS's form for saying so.