IRS notice
IRS Notice CP59: The IRS Has No Record of Your Return
The IRS has no record of your prior-year personal return and asks you to file it or explain why you don't need to.
Reply by the date on the notice
The IRS asks you to file immediately; go by any response date printed on your notice, since unfiled years keep building penalties and interest if tax is owed.
A CP59 generally means the IRS has no record that you filed a personal income tax return for the year shown on the notice. The IRS asks you to file that return right away or tell it why you are not required to file, using Form 15103 if you already filed, don't need to file, or think the notice is wrong.
What this notice is telling you
- The IRS's records show no personal return processed for the tax year on the notice.
- It is not a bill yet: the notice asks for a return or an explanation, not a set amount.
- If you filed within the last eight weeks, the IRS says you don't need to do anything.
- If tax is owed for that year, penalties and interest keep accruing until the return is filed and the balance is paid.
- If you were owed a refund, waiting too long can cost you the right to claim it.
What to do
Check the name, SSN and tax year
Compare the name, Social Security or taxpayer number and year on the notice with the return you filed or meant to file. A mismatch, such as a return filed under a different number, is a common reason a filed return doesn't show up.
Decide which situation you are in
You either never filed, filed more than eight weeks ago and the IRS doesn't have it, or you weren't required to file. Each one has a different response, covered below.
If you never filed, file the return now
Prepare the return for that year and send it as the notice directs. The IRS accepts e-filed returns for the two most recent prior years through providers that offer it; older years go on paper.
Include your IP PIN if you have one
If the IRS issued you an Identity Protection PIN, put it on the return. On a joint return, include each spouse's IP PIN.
If you already filed or don't need to, use Form 15103
Complete Form 15103, Form 1040 Return Delinquency, and mail or fax it to the address or number on the notice. If you filed, send a signed and dated copy of the return with it and confirm the original wasn't rejected.
If you filed and the IRS says it has nothing
Returns go missing for ordinary reasons: an e-filed return that was rejected and never resubmitted, a paper return still waiting in a processing backlog, or a return filed under a spouse's number or with a typo in the SSN. Look for the e-file acceptance confirmation from your software or preparer. A rejection notice means the IRS never received the return, even if you thought it was done.
If you have proof it was accepted, or you mailed it more than eight weeks ago, send Form 15103 with a signed, dated copy of the return. The form can also be uploaded through your IRS Online Account where a signature is required.
If you weren't required to file
Some people get a CP59 because the IRS received income documents for them, such as a W-2 or 1099, but no return. If your income was below the filing requirement for your filing status and age that year, explain that on Form 15103. Keep in mind that even when filing isn't required, filing may still be worth it if tax was withheld, because a return is the only way to get that withholding back.
Residents of US territories
If you were a bona fide resident of the Commonwealth of the Northern Mariana Islands, Guam or the US Virgin Islands and filed with the territory's tax office, the IRS directs you to contact that office. You may need to provide a territory tax transcript showing the return was filed there.
What waiting costs
| If the unfiled year shows | What happens while you wait |
|---|---|
| A balance due | Penalties and interest continue to grow until you file and pay in full |
| A refund | The Internal Revenue Code sets a time limit; generally a refund must be claimed within three years of the return's due date or it is lost |
| Neither | The IRS may keep sending reminders until it gets a return or an explanation |
If you file and can't pay the full balance, file anyway. A late return with a payment plan generally costs less than no return at all, and you can request a plan once the balance is assessed.
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.
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 CP59
I e-filed on time. Why would the IRS say it has no return?
The most common reason is that the e-file was rejected and never resubmitted. Check for an acceptance confirmation. If you have one, or mailed a paper return more than eight weeks ago, respond with Form 15103 and a signed copy of the return.
Can I e-file the late return?
The IRS accepts electronic returns for the two most recent prior years, through e-file providers that offer it. Returns for older years have to be mailed.
Do I need my IP PIN on a late return?
Yes. If the IRS issued you an Identity Protection PIN, the IRS asks you to include it. On a joint return, each spouse with an IP PIN includes theirs.
What if a mortgage debt was forgiven that year?
Canceled mortgage debt can create income, but some reductions through restructuring or foreclosure may qualify for relief. The IRS points to Publication 4681 for the rules. Work that out before filing the return so the year is reported correctly.
Talk to a tax expert
Tell us what you are dealing with and we will tell you how we would handle it.