IRS notice
IRS Notice CP515: Reminder That Your Return Is Missing
An IRS reminder that it still has no record of your prior tax returns and believes you need to file them.
Reply by the date on the notice
The IRS page gives no fixed number of days, so respond by the date on your notice and as soon as you can.
A CP515 is generally a reminder that the IRS has no record of your prior tax returns and believes you are required to file. Respond by filing the missing return with Form 15103, or by sending Form 15103 alone to show you already filed, explain why you don't have to, or say you disagree.
What this notice is telling you
- The IRS has no record of one or more prior returns and believes you were required to file them.
- It is a reminder, which usually means an earlier letter about the same year went unanswered or crossed in the mail.
- The response form for every situation is the same: Form 15103, Form 1040 Return Delinquency.
- If you can't pay what the return shows, the IRS still wants the return filed.
What to do
Find the year or years listed
The notice names the tax periods the IRS is missing. Make a list; each needs its own answer.
Gather what you need for each year
For a year you never filed, collect W-2s, 1099s and records. If documents are missing, an IRS wage and income transcript shows what payers reported for you.
Complete Form 15103
Use it to explain why the return is late, to show you already filed, to explain why you aren't required to file, or to state that you disagree. If you are sending only the form, it can be submitted online through an IRS Online Account.
Send the return and form together
Mail or fax them to the address or fax number on your notice. If you use an online fax service, the IRS suggests checking its privacy and security policies first.
Set up payment if the return shows a balance
File even if you can't pay in full. Once the tax is assessed you can request a payment plan for the rest.
Four ways to answer a CP515
| Your situation | What to send |
|---|---|
| You haven't filed | The return, plus Form 15103 explaining why it is late |
| You already filed | Form 15103 and a signed, dated copy of the return, with the name, SSN and tax year matching the notice |
| You weren't required to file | Form 15103 explaining why; it can be filed online on its own |
| You disagree with the notice | Form 15103 explaining why |
Why a reminder deserves more attention than the first letter
A CP515 means the IRS's file for that year is still open. The IRS describes a later notice, the CP518, as a final reminder, and if returns stay unfiled the IRS can prepare a substitute return using only the income reported to it. A substitute return may not give you credit for deductions, credits or filing status you would otherwise claim, which is why answering at the reminder stage, with your own return, usually leaves you with more control over the number.
Filing several old years at once
If the notice lists more than one year, or you know other years are also unfiled, it often makes sense to prepare them together so carryovers, basis and estimated payments line up from one year to the next. The IRS accepts electronic returns for the two most recent prior years through e-file providers that offer it; earlier years are filed on paper to the address on the notice.
- Request wage and income transcripts for each year before you prepare anything.
- Check which estimated payments or withholding the IRS has already credited.
- Keep copies of everything you send and note the date and method.
Where this notice sits
The usual order. Not every account gets every notice, and some steps can be skipped.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once you sign Form 2848.
Unfiled tax returns — Missed one year or several? We find out what the IRS already has, prepare the missing federal and South Carolina returns, and sort out the balance after they are filed.
Sources
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about CP515
Can I answer a CP515 online?
If you are only sending Form 15103, for example to say you weren't required to file, the IRS lets you submit it online through an IRS Online Account. A late return itself is mailed or faxed with the form, or e-filed if it is one of the two most recent prior years.
Does Form 15103 replace the tax return?
No. It is an explanation form. If you were required to file and haven't, the IRS still needs the return itself.
Is a CP515 sent for business returns too?
The IRS page for this notice discusses personal returns and Form 15103, which is the Form 1040 delinquency form. If your notice refers to a business return, read it closely and follow its instructions, which may differ.
Where do I find income records for a year I didn't keep?
An IRS wage and income transcript lists the W-2s, 1099s and similar forms payers reported for you. It doesn't show every deduction or cash income, so your own records still matter.
Talk to a tax expert
Tell us what you are dealing with and we will tell you how we would handle it.