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Understanding IRS CP59 Notice

What this notice is about:
The IRS will send you this notice because they have no record that you filed your prior personal tax return or returns. 

Understanding IRS CP49 Notice

IRS envelope partially covering CP49 notice for 'First Last' at visible street address. Immediate amount due: $2,037.00 for 2016 taxes after 2018 overpayment applied.

The CP49 notice informs you that the IRS has applied a refund from your recent tax return to an outstanding tax debt you owe. This notice is important as it details your refund and tax liability adjustments.

Key Points of IRS CP59 Notice

The IRS will send you this notice because they have no record that you filed your prior personal tax return or returns. The type of return and tax period will be shown in the upper right corner as well as in the body of the notice. The IRS has reason to think you meet the filing requirements and they have not received a return.

How to Respond to IRS CP59 Notice

What you need to do:

  • File your personal tax return immediately or explain to the IRS 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 the notice stub, mail it with your tax return and the completed Form 15103 using the envelope provided. You can also fax your information to the fax number in the notice.

When to Seek Professional Help

We can help! Our team of experts can offer invaluable advice and represent and resolve your situation with the IRS on your behalf 

Frequently Asked Questions (FAQs)