IRS Notice CP59: the IRS can't find your return
A CP59 means the IRS has no record of a tax return it expected from you. It's usually the first letter about a missing return, and it's much easier to deal with now than later.
What a CP59 means
The IRS sends a CP59 when it believes you were required to file a return for a certain year, often because it received W-2s or 1099s showing income, but it has no return on file. The notice names the tax year.
What to do now
- If you didn't file, file the return for that year as soon as you can, and follow the notice's instructions for sending it.
- If you already filed, respond with the date you filed and a copy of the return, or proof it was filed.
- If you weren't required to file, for example because your income was below the filing threshold, respond and explain why.
- Check other years too. If one year is missing, others might be. Your IRS online account and transcripts can show what's on file.
What happens if you ignore it
The IRS will send reminders, and may eventually prepare a "substitute for return" for you. That return usually leaves out deductions and credits you're entitled to, so the tax it calculates is often much higher than what you'd really owe. Then the normal collection letters begin.
Common questions
I can't find my records for that year. What can I do?
The IRS keeps records of income reported by employers, banks and others. You or a professional can request your wage and income transcript to see what was reported.
Will I owe penalties?
If tax is due, there may be late-filing and late-payment penalties. Filing quickly limits them, and you may qualify for penalty relief.
What if I'm owed a refund for that year?
You generally have three years from the original due date to claim a refund. After that, the refund is lost, even though you should still file.
Got a CP59? Let's get you caught up.
Answer 3 quick questions and a licensed tax pro will review your situation for free.
Get help with my CP59 →Keep reading
Written by Jonathan Samuel, EA, an Enrolled Agent licensed to represent taxpayers before the IRS. This page is general information, not advice for your specific situation.