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Warning - Attention Needed

IRS CP59 Notice

We Have No Record You Filed — First Notice

The IRS says it has no record of a prior-year return. Unlike a balance-due notice, no amount owed has been established yet.

What is CP59? CP59 tells you the IRS has no record that you filed a prior-year personal tax return.

What This Notice Means

CP59 tells you the IRS has no record that you filed a prior-year personal tax return.

This is a different kind of notice from a CP14 or CP501: no balance has been calculated yet. The IRS is asking you to file the missing return, or to explain why you do not need to.

Why You Received This Notice

  • 1
    The IRS states it has no record that you filed your prior year personal tax return.

Important Deadline

The IRS states to file your return immediately or explain why you do not need to. It does not publish a specific number of days on the CP59 page. It does state: "You don't have to do anything if you filed your tax return within the last eight weeks."

What You Should Do

  • File your personal tax return immediately, or tell the IRS why you don't have to file, using the response method the notice describes.
  • Use Form 15103, Form 1040 Return Delinquency, if you believe the IRS made a mistake, per the FAQ on the CP59 page.
  • If you already filed within the last eight weeks, the IRS states you don't need to do anything.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

  • Do NOT ignore the notice on the assumption no balance means no consequence. The IRS states penalties and interest continue to accrue until you file and pay in full, if you owe.
  • Do NOT wait past a refund or credit's own filing deadline. The IRS states you may lose your claim to a refund or certain credits because the tax code sets strict time limits to claim them.

Frequently Asked Questions

What happens if I don't file?
The IRS states: "you may lose your claim to a refund or certain credits because the Internal Revenue Code sets strict time limits to claim those items. If you owe money, penalties and interest will continue to accrue until you file and pay in full."
I think the IRS made a mistake. What do I do?
The IRS FAQ states to complete and mail or fax Form 15103, Form 1040 Return Delinquency, if you believe the IRS made a mistake.

Need Help With This Notice?

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Related Notices

LT14Unpaid Balance or Past Due Return, and the IRS Could Not Reach YouLT18Overdue Tax Returns, With a Ten-Day Filing InstructionLT26File Your Tax Returns Immediately — Ten Days From the Notice DateCP2566Proposed Assessment from a Return You Didn't File

Recommended Next Steps

  • Locate the missing tax year and gather the records needed to file it.
  • If you already filed, confirm the notice and your filing overlapped by checking the eight-week window the IRS describes.
  • If you cannot pay what the return will show you owe, read our payment-plan and Currently Not Collectible entries once the return is filed.

What this page does not say

  • The page does not describe a Collection Due Process hearing right -- CP59 is a filing-delinquency notice, not a levy or lien notice.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-24. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.