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Your IRS CP59 Notice, Explained
Also called: Notice CP59
Last reviewed 2026-07-12
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What this notice usually means
IRS Notice CP59 tells you the IRS has no record that you filed your prior year personal tax return. The IRS wants you to file that return right away, or explain why you did not need to file one. If you already filed within the last eight weeks, you do not need to do anything else.
See every source line for this notice
“We have no record that you filed your prior year personal tax return.”
“File your personal tax return immediately or explain to us why you don't need to file.”
“You don't have to do anything if you filed your tax return within the last eight weeks.”
“If you don’t file, you may lose your claim to a refund or certain credits because the Internal Revenue Code sets strict time limits to claim those items.”
What to do now
- 1
File the missing return right away
File your personal tax return as soon as you can, or explain to the IRS why you did not need to file.
- 2
Check if you filed in the last eight weeks
If you already filed your return within the last eight weeks, you do not need to take further action on this notice.
- 3
Use Form 15103 if you think this is a mistake
If you believe the IRS made an error, complete and mail or fax Form 15103, Form 1040 Return Delinquency.
- 4
Include your IP PIN if you have one
If the IRS issued you an Identity Protection PIN, include it on the return you send. On a joint return, include each spouse's IP PIN.
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The IRS tells you to file immediately or explain why you don't need to file. Your own CP59 notice may list a specific date. This page does not have a set number of days because we could not verify one on the IRS notice page.
We did not verify a general deadline for this letter. Your letter shows the real date.
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Sources
- Internal Revenue Service (irs.gov)Retrieved 2026-07-12
Last reviewed 2026-07-12
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