What Is IRS Notice CP518?
IRS Notice CP518 is a final reminder notice sent when the IRS believes you were required to file a tax return but has not received it. This notice follows earlier non-filer notices (such as CP59 or CP515) and warns that further action may occur if the return is not filed.
CP518 is not a bill, but it signals imminent escalation if the issue is not resolved.
What Does a CP518 Notice Mean?
A CP518 notice means the IRS still has no record of a required tax return for a specific year. The IRS is giving you one last opportunity to file the return or explain why you are not required to file before moving forward.
Why Did You Receive a CP518 Notice?
You may receive a CP518 notice if:
- You did not file a required tax return
- Earlier notices (CP59 or CP515) were sent without resolution
- IRS income records suggest you met filing requirements
- The IRS has not received proof that no filing is required
CP518 typically follows multiple unanswered non-filer notices.
Is CP518 a Final IRS Notice?
CP518 is considered a final reminder, but it is not yet an assessment or levy notice. If ignored, the IRS may proceed with:
- Preparing a Substitute for Return (SFR)
- Assessing tax based on IRS records
- Issuing balance due and collection notices
What Is the Deadline to Respond to a CP518 Notice?
You must respond by the date shown on the CP518 notice.
Responding on time helps prevent:
- Estimated tax assessments
- Loss of deductions and credits
- Penalties for failure to file
What Happens If You Ignore a CP518 Notice?
If a CP518 notice is ignored:
- The IRS may file a Substitute for Return
- The assessed tax may be higher than if you filed yourself
- Penalties and interest may be added
- Collection notices may follow
Once assessment occurs, resolving the issue becomes more difficult.
What Are Your Options After Receiving a CP518?
Your options depend on your situation:
If You Need to File a Return
- File the missing return as soon as possible
- Include all income, deductions, and credits
If You Are Not Required to File
- Respond explaining why no filing is required
- Provide documentation if requested
Which IRS Forms Are Related to a CP518 Notice?
Forms commonly associated with CP518 include:
- Form 1040 / 1040-SR – Individual income tax return
- Form 1040-X – Amended return, if corrections are needed
- Form 4506-T – Request for tax transcript
What IRS Notices Are Related to CP518?
Notices commonly related to CP518 include:
- CP59 – Initial notice of missing tax return
- CP515 – Reminder notice to file a return
- CP3219A – Statutory Notice of Deficiency (after SFR)
When Should You Seek Help With a CP518 Notice?
You may need assistance if:
- Multiple tax years are unfiled
- You are unsure whether you were required to file
- The IRS may prepare a Substitute for Return
- You want to minimize penalties and assessed tax
Summary
IRS Notice CP518 is the final reminder to file a missing tax return. Ignoring it can lead to the IRS preparing a Substitute for Return and assessing tax without your input. Filing or responding promptly helps protect your rights and reduce potential penalties.
Scope Note
This page explains IRS Notice CP518 and general response options. It does not provide legal or tax advice.