IRS Notice CP59: Unfiled Return Inquiry

What does an IRS CP59 notice mean?

A CP59 notifies you that the IRS has no record of receiving your individual income tax return for a specific year and asks you to file it or explain why you are not required to. It is often the first notice in the unfiled-return sequence for individuals.

Why did you receive a CP59?

Third-party income data suggests you had a filing requirement, but the IRS has not received a matching return for that year.

How to respond to a CP59 notice

If you should have filed, complete and submit the return as soon as possible to claim your deductions and credits and limit penalties. If you were not required to file — for example, your income was below the threshold — complete the response form (often Form 15103) explaining why, or contact the IRS.

What happens if you ignore it?

The IRS may prepare a Substitute for Return without your deductions or credits, assess the resulting tax, and begin collection, plus add failure-to-file penalties.

Common resolutions

• File the return
• Respond that no return is required

Related IRS notices

• CP63 — Refund Held — Unfiled Returns
• CP88 — Refund Held — Delinquent Return
• CP516 — Unfiled Tax Return — Request to File
• CP518 — Final Notice — Unfiled Return