U.S. · IRS notices
IRS CP59 notice, no record of your return.
What the IRS says this notice is, what it asks, and where to respond.
CP59 (printed by the IRS as CP59): The IRS has no record that you filed your prior year personal tax return. Deadline as printed by the IRS: The page says to file immediately. It prints no calendar deadline; check the notice itself.
Look up a part of the CP59 page
Result
What the IRS says about the CP59 notice
| Topic | What the IRS page says |
|---|---|
| What it is | The IRS has no record that you filed your prior year personal tax return. |
| What it asks | File your personal tax return immediately, or explain to the IRS why you do not need to file. If you received an IRS-issued identity protection PIN (IP PIN) due to identity theft, include it on your return as directed; for a joint return, include each spouse's IP PIN. |
| Deadline as printed | The page says to file immediately. It prints no calendar deadline; check the notice itself. |
| Where to respond | Mail a signed and dated copy of the return if the IRS shows it did not receive it. To disagree, complete and mail or fax Form 15103 (Form 1040 Return Delinquency), or upload it through your IRS Online Account. |
| If you disagree | Complete and mail or fax Form 15103, Form 1040 Return Delinquency, if you believe the IRS made a mistake. The page says you can also upload and submit it through your IRS Online Account. |
| If you do not respond | If you do not file, you may lose your claim to a refund or certain credits because the Internal Revenue Code sets strict time limits. If you owe money, penalties and interest continue to accrue until you file and pay in full. |
| Just filed | The IRS page says you do not have to do anything if you filed your return within the last eight weeks. |
| Not filed or over eight weeks | The page says to check that the name, Social Security Number (or Taxpayer Identification Number) and tax year on the notice match your return, mail a signed and dated copy, and make sure the return was not rejected. |
| E-filing a prior year | The IRS can accept returns from the last 2 years electronically, but you need an e-file provider that offers it; not all do. |
| U.S. territories | If you are a bona fide resident of a U.S. territory and filed with your territory tax office, the page says to contact that office for guidance on responding, which may include giving the IRS a copy of your Territory Tax Transcript. |
Check your own notice
This page restates the IRS web page for the notice number printed as CP59. Dates, amounts, tax years and the phone number or address that apply to you are printed on your notice, not on the IRS web page. If your notice number is different from this one, use the page for that number. If you are unsure a notice is real, the IRS contact information on the notice is the starting point; this page does not verify any notice.
IRS reference tools listed for this notice
The IRS page lists: Publication 1 (Your Rights as a Taxpayer), Get Transcript, Form 15103.
More IRS notice pages
Other notices explained in this set: IRS CP523 notice, IRS CP53 notice, IRS CP63 notice, IRS CP74 notice, IRS CP60 notice, IRS CP521 notice, IRS CP88 notice, IRS CP52 notice, IRS CP76 notice, IRS CP77 notice.
Sources
- IRS: Understanding your CP59 notice: every statement in the table above. Read November 2, 2026.
The IRS may update its notice pages. Wording here is summarized from the page as read on the date above. Not tax, legal or financial advice.
Frequently asked questions
What is a CP59 notice?
According to the IRS, it means the IRS has no record that you filed your prior year personal tax return.
What does the IRS ask me to do after a CP59?
File your personal tax return immediately or explain why you do not need to file.
What if I just filed my return?
The IRS page says you do not have to do anything if you filed within the last eight weeks.
How do I disagree with a CP59?
Complete and mail or fax Form 15103, Form 1040 Return Delinquency, if you believe the IRS made a mistake. The page says you can also upload it through your IRS Online Account.
What can happen if I do not file?
The IRS page says you may lose your claim to a refund or certain credits because of strict time limits, and that penalties and interest keep accruing on any amount owed until you file and pay in full.
Not tax advice
This page summarizes an IRS web page and is not tax, legal or financial advice, and it does not describe your account. A CPA, an enrolled agent or the IRS can confirm what your notice means for you. Everything runs in your browser; nothing you enter is sent anywhere.