IRS CP59 Notice: Missing Prior-Year Tax Return

Confirm the taxpayer and tax year before responding

Check the name, Social Security number or taxpayer identification number, and tax year shown on the CP59. Compare them with the return, filing confirmation, and IRS account records before deciding that the notice is correct or incorrect.

If a preparer or software provider transmitted the return, confirm that the IRS accepted it. A transmission receipt, draft return, or payment does not by itself prove that the return was accepted. Check for a rejection and retain the electronic-filing acknowledgement or timely-mailing evidence.

If you have not filed the return

First determine whether a federal personal income-tax return was required for the year in the notice. Filing requirements depend on the tax year and facts such as filing status, age, gross income, self-employment income, and other circumstances. Use the forms and instructions for that year rather than current-year thresholds.

If a return was required, prepare an accurate, signed return and follow the filing instructions in the CP59. The current IRS page says the two most recent prior-year returns may be accepted electronically through an e-file provider that offers the service. Other prior-year returns generally require a different filing method, so verify the available method for the year involved.

If the IRS issued you an Identity Protection PIN, include the applicable IP PIN as directed. For a joint return, the IRS says to include each spouse's IP PIN.

If you already filed or were not required to file

The current IRS CP59 page says no action is needed if you filed the return within the last eight weeks. Keep the acceptance or mailing evidence and monitor the account for processing or follow-up correspondence.

If more than eight weeks have passed, confirm that the return was not rejected and that its taxpayer information and tax year match the CP59. The IRS currently instructs taxpayers in that situation to mail a signed and dated copy of the return. Follow the address and instructions on your notice rather than using a general mailing address.

If you believe no return was required or the IRS otherwise made a mistake, complete Form 15103 and use a response method allowed by the notice. The current CP59 page lists mail or fax and says Form 15103 can also be uploaded through an IRS Online Account. Keep a copy and proof of submission.

File even if you cannot pay the full balance

An inability to pay does not eliminate a filing requirement. The IRS advises filing past-due returns and paying what you can to limit additional penalties and interest. Review current payment options separately from the filing response.

If a refund or credit may be due, act promptly. Federal law imposes time limits on refund and credit claims, and the CP59 page warns that waiting can cause a taxpayer to lose them.

Understand what can follow an unanswered CP59

The IRS may send additional nonfiler notices when the issue remains unresolved. If a taxpayer repeatedly does not respond or file, the IRS can eventually prepare a substitute return using information reported by employers, financial institutions, and other third parties.

A substitute return may not include every deduction, credit, or other fact that a taxpayer could support. Responding to the CP59 does not guarantee a particular result, but it gives the IRS the return or explanation needed to evaluate the filing issue.

CP59 review and response checklist

• The complete CP59, every enclosure, and the envelope if the mailing date may matter
• Form 15103 and the response instructions included with the notice
• The personal return for the tax year involved, whether filed or still in preparation
• Electronic-filing acceptance or rejection records, certified-mail proof, or other filing evidence
• Forms W-2, 1099, K-1, and other records needed to determine the filing requirement and prepare an accurate return
• The applicable Identity Protection PIN notice, if the IRS issued one
• A copy of every response and proof of mailing, fax, or IRS Online Account submission

When CPA help may be useful

A professional review can help organize the facts and calculations, but it cannot guarantee an IRS decision, penalty result, payment arrangement, appeal outcome, or litigation result. Depending on the agreed scope, support may include:

• Determine whether a personal return was required for the year in the notice
• Confirm whether a prior filing was accepted, rejected, or sent under different taxpayer information
• Prepare an accurate past-due return and reconcile it with available income records
• Organize Form 15103 and supporting records when no return was required or the return was already filed
• Review payment options separately from the filing requirement
• Communicate with the IRS when representation is authorized and included in the engagement scope