IRS Notice CP259: Return Not Filed — Business
The IRS has no record of a required business return for a tax period.
- Response deadline
- 30 days from the notice date
- Category
- Balance Due & Collection
- Severity
- High
What does an IRS CP259 notice mean?
A CP259 tells a business that the IRS has no record of a required return (such as an employment, excise, or income-tax return) for a specific period. It asks the business to file the missing return or explain why one is not due. It is the business equivalent of the individual unfiled-return notices.
Why did you receive a CP259?
The IRS expected a return based on the entity's filing requirements or prior filings and did not receive one for the period in question.
How to respond to a CP259 notice
If the return is owed, file it as soon as possible to limit penalties. If the business was not required to file — for example, it had no activity, closed, or files on a different schedule — respond using the notice's form or contact the IRS to update your filing requirements. Keep documentation of the entity's status.
What happens if you ignore it?
The IRS may assess penalties for failure to file and could estimate the tax owed, then begin collection against the business. Repeated non-response can also affect the entity's standing.
Common resolutions
- File the return
- Respond that filing is not required
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For informational purposes only. Not legal, tax, or medical advice.