IRS letters › CP59
Notice CP59
The IRS has no record of your return
The IRS believes you had to file a return for the year shown and didn't.
What it means
The IRS has no record of a return for that year, often because it received W-2s or 1099s for you. The late-filing penalty is 5% of the unpaid tax per month, up to 25%, so it's much bigger than the late-payment penalty. If you don't respond, the IRS can prepare a return for you using only the income it knows about, with none of your deductions or credits.
What to do
- If you didn't file, file the return now, even if you can't pay.
- If you already filed, send a copy with the date you filed it. Check your IRS online account first.
- If you didn't have to file, for example because your income was below the threshold or you were a nonresident, explain why in a short letter.
Don't
- Don't ignore it. There's no time limit for the IRS to assess tax for a year with no return.
Have the letter? Explain it privately →
Drop a photo or PDF of the letter and it's read on your device. Nothing is uploaded.
Is it really from the IRS?
The IRS starts contact by mail. A real notice has a notice number and your tax year, and you can see it, with any balance, in your IRS online account. The IRS never demands payment by gift card, crypto or wire transfer, and never threatens arrest. If in doubt, call the IRS using a number from IRS.gov, not one from the letter.
The law behind it
Free help
The Taxpayer Advocate Service is an independent part of the IRS that helps when a problem isn't being resolved (Form 911, or 877-777-4778). Low Income Taxpayer Clinics represent people for free or a small fee, many in Spanish and other languages.
Other letters
General information, not tax or legal advice. Always follow the dates and instructions printed on your own notice.