IRS Notice CP259: Return Not Filed — Business

IRS CP259 通知是什么意思？

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.

您为什么会收到 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.

如何回应 CP259 通知

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.

如果忽视会发生什么？

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.

常见解决方式

• File the return
• Respond that filing is not required

相关的 IRS 通知

• CP518 — Final Notice — Unfiled Return
• CP59 — Unfiled Return Inquiry
• CP215 — Penalty Charged — Failure to Pay Estimated Tax (Business)