U.S. · IRS notices
IRS CP259 notice explained.
A notice that the IRS shows a required business tax return as not filed.
CP259 tells you the IRS shows that you are required to file a tax return for the tax periods indicated on your notice but haven’t. The IRS page says to file your required business return immediately, electronically if eligible or on paper with all required schedules, or, if you think you’re not required to file, to complete the Response form enclosed with your notice. It says you may disregard the notice if you filed within the last four weeks using the same name and EIN shown on it.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP40 | The IRS assigned your unpaid tax account balance to a private collection agency. The notice contains the agency’s name and contact information, which you need for the two-party verification process. | Work with the assigned private collection agency, or pay the balance now. The IRS page prints no response date. |
| CP2057 | You may need to file an amended return. The IRS received information that was not reported on your tax return. | File an amended return if the information is correct. If it is wrong, contact the business or person who reported it. No date is printed on the IRS page. |
| CP215 | The IRS charged the taxpayer a civil penalty. The notice explains the due date, amount due and payment options. | Read the notice; contact the IRS if you disagree. The due date is the one printed on your notice. |
| CP277 | The IRS accepted the Form 8832, Entity Classification Election. Acceptance is based on the accuracy of the information provided. | File the return that matches your entity classification election, notify the IRS if your address changed, and keep the notice. |
| CP32A | The taxpayer did not cash a refund check and it expired. | Call the number on the notice to get a new check; destroy the old check if you still have it. |
| CP45 | The IRS could not apply the taxpayer’s overpayment to next year’s estimated taxes as requested. | Read the notice, update your own copy of the return, and adjust current-year estimated payments. No date is printed on the IRS page. |
| CP518 | A final reminder: the IRS still has no record that the taxpayer filed prior year tax returns. | Respond immediately: file the return with Form 15103, or complete Form 15103 to explain why you don’t have to file. |
| CP297 | The IRS is giving notice of its intent to levy certain assets for unpaid taxes. The taxpayer has the right to a Collection Due Process hearing. | Read the notice, pay what you owe or request a payment plan. To disagree, request a Collection Due Process hearing on Form 12153. |
| CP3219N | The IRS didn’t receive a tax return and calculated tax, penalty and interest from income reported by third parties. The CP3219N is a Notice of Deficiency (90-day letter). | Challenge: petition the Tax Court within 90 days (150 outside the U.S.) of the notice date. Otherwise sign and return the response form and pay, or file your return by the date shown. |
| CP259 | The IRS shows the taxpayer is required to file a tax return for the periods on the notice but hasn’t. | File the required business return immediately; if you think you’re not required to, complete the Response form. You may disregard it if you filed within the last four weeks with the same name and EIN. |
| CP256 | An installment payment is due for the taxpayer’s IRC section 965 tax liability. | Make your annual installment payment on time as required by IRC section 965(h). The due date is the one on your notice. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t.” The IRS FAQ says that if a business hasn’t filed, a notice is mailed for each tax form and tax period the IRS shows as delinquent, which is why you may receive more than one.
What the IRS page says to do
File your required business return immediately. If eligible, file electronically with all required schedules using your e-file provider, or file a paper return with all required schedules. If you think you’re not required to file, complete the Response form enclosed with your notice and mail it in the enclosed envelope, or fax it to 855-800-5944 by fax machine or online fax service, with a warning to understand the fax service’s privacy and security policies; use the form to explain why you don’t think you need to file.
When you may disregard it
If you have filed within the last four weeks using the same name and EIN shown on the notice, the IRS page says you may disregard the notice.
No employees or no activity
The IRS FAQ says that if you had no employees or business activity during a period you’re not required to file a return for it, but you still need to respond to the notice. If you made federal tax deposits or other payments or credits for the period, you must file a signed return showing them to get a refund. It explains that when an EIN is issued, filing requirements are set for specific returns (for example Forms 940, 941 or 1120), and an unfiled return is treated as delinquent.
If you can’t pay in full
The IRS FAQ says you can request a payment plan if you can’t pay the full amount you owe when you file.
More IRS notice pages
Other pages in this set: CP40, CP2057, CP215, CP277, CP32A, CP45, CP518, CP297, CP3219N, CP256. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP259 notice, Internal Revenue Service: what the notice is, what to do, FAQ. Page last reviewed or updated August 11, 2026. Read November 2, 2026.
This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What does an IRS CP259 notice mean?
The IRS shows you are required to file a tax return for the tax periods on the notice but haven’t.
What does the IRS say to do after a CP259?
File your required business return immediately, electronically if eligible or on paper with all required schedules.
What if I think I don’t have to file?
The IRS page says to complete the Response form enclosed with your notice and mail it in the enclosed envelope, or fax it to 855-800-5944, explaining why you don’t think you need to file.
Can I disregard a CP259?
The IRS page says you may disregard the notice if you have filed within the last four weeks using the same name and EIN shown on it.
Why did I receive multiple CP259 notices?
The IRS page says a notice is mailed for each tax form and tax period the IRS shows as delinquent.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.