- What it means
- The IRS shows a required business return has not been filed for the period named.
- Respond within
- 30 days from the date on the notice
- What to send
- The return, or the response form explaining why none was required, or proof of filing.
- Write it
- Missed deadline explanation
- When to get help
- If the return is a payroll return, file it now; the penalty structure for late 941s is steep.
What the letter says
A Form 941, 940, 1120, 1065, or other business return the IRS expected did not arrive. Variants (CP259A through CP259H) name the specific return.
What to do
If the business was required to file, file now. If it was not (no employees that quarter, entity dissolved), check the box on the response form and explain. If you filed, send a signed copy with proof.
What to gather
- The notice with the return type and period
- The return, or proof it was filed
- Entity dissolution paperwork if the business closed
Write back
The Missed deadline explanation tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.