What Is IRS Notice CP59?
IRS Notice CP59 is sent when the IRS believes you were required to file a tax return but did not do so. The notice informs you that the IRS has no record of receiving your return and requests that you file it or explain why you are not required to file.
CP59 is not a bill and does not mean the IRS has assessed tax yet.
What Does a CP59 Notice Mean?
A CP59 notice means the IRS has information suggesting you had a filing requirement for a specific tax year, but the return has not been received or processed.
The IRS is giving you an opportunity to file the missing return or clarify your filing obligation before further action is taken.
Why Did You Receive a CP59 Notice?
You may receive a CP59 notice if:
- You did not file a required tax return
- The IRS received income information (such as W-2s or 1099s) for you
- A previously filed return was not processed correctly
- The IRS believes you met the filing threshold for that year
CP59 notices are often triggered by third-party income reporting.
Is CP59 a Bill or an Audit?
No. CP59 is not a bill and not an audit.
It is a compliance notice requesting that you either:
- File the missing return, or
- Explain why you are not required to file
Ignoring the notice can lead to further IRS action.
What Is the Deadline to Respond to a CP59 Notice?
You must respond by the date shown on the CP59 notice, typically within 30 days.
Responding on time helps prevent:
- Estimated tax assessments
- Additional notices
- Penalties for failure to file
What Happens If You Ignore a CP59 Notice?
If a CP59 notice is ignored:
- The IRS may prepare a Substitute for Return (SFR) on your behalf
- The SFR may overstate your tax liability because it does not include deductions or credits
- Penalties and interest may be added
- Collection notices may follow after assessment
What Are Your Options After Receiving a CP59?
Your response depends on your situation:
If You Need to File a Return
- File the missing tax return as soon as possible
- Include all income, deductions, and credits
If You Already Filed
- Provide proof of filing (such as a copy of the return or confirmation)
If You Are Not Required to File
- Respond to the notice explaining why you do not have a filing requirement
Which IRS Forms Are Related to a CP59 Notice?
Forms commonly associated with CP59 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 CP59?
Notices commonly associated with CP59 cases include:
- CP515 – Reminder notice for unfiled tax return
- CP518 – Final reminder to file a tax return
- CP3219A – Statutory Notice of Deficiency (if IRS assesses tax after SFR)
When Should You Seek Help With a CP59 Notice?
You may need assistance if:
- Multiple tax years are unfiled
- You are unsure whether you were required to file
- The IRS prepared or may prepare a Substitute for Return
- You want to minimize penalties and assessed tax
Summary
IRS Notice CP59 is issued when the IRS believes a required tax return is missing. It is an early compliance notice that gives you a chance to file the return or explain why you are not required to file before the IRS estimates your tax and moves toward assessment and collection.
Scope Note
This page explains IRS Notice CP59 and general response options. It does not provide legal or tax advice.