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Your IRS CP259 Notice, Explained
Also called: Notice CP259, CP 259
Last reviewed 2026-07-12
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What this notice usually means
IRS Notice CP259 tells you the IRS shows a required business tax return for the periods on your notice has not been filed. A separate notice goes out for each tax form and period the IRS shows as delinquent, so more than one CP259 can arrive at once. The IRS decides your account.
See every source line for this notice
“We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t.”
“File your required business return immediately.”
“If you have filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.”
What to do now
- 1
Check which return and period the notice names
Your CP259 notice lists the exact tax form and period the IRS shows as missing.
- 2
File the return as soon as you can
File online with your schedules if you can. You can also mail a paper return with your schedules.
- 3
Use the Response form if you do not think you need to file
If you think you do not need to file, use the Response form in your notice. Explain why on the form.
- 4
Disregard the notice if you already filed recently
If you filed under the same name and EIN within the last four weeks, you can disregard this notice.
- 5
Respond even with no activity
If your business had no workers or activity that period, you still need to respond and say so.
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“If you had no employees or business activity during a tax period you’re not required to file a return for that tax period. You still need to respond to this notice.”
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Sources
- IRSRetrieved 2026-07-12
Last reviewed 2026-07-12
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