Understanding Your CP59 Notice

What this notice is about

We sent you this notice because we have no record that you filed your prior personal tax return or returns.

What you need to do

  • File your personal tax return immediately or explain to us why you don’t need to file
  • Complete Form 15103, Form 1040 Return Delinquency, included with your notice to explain:
    • Why you’re filing late.
    • Why you don’t have to file.
    • That you’ve already filed.
  • Detach notice stub, mail it with your tax return and completed Form 15103 using the envelope provided. If you prefer, you can fax your information to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.

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Tips for next year

  • File your return on time.
  • Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
  • If you have dependent children, you may be able to claim a tax credit for them.

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Page Last Reviewed or Updated: 19-Jul-2022