- What it means
- The IRS prepared a return for you from third-party information, computed the tax, and is giving you 90 days to petition the Tax Court or file your own return.
- Respond within
- 90 days from the date on the notice
- What to send
- Your own return for the year, or a Tax Court petition within 90 days.
- Write it
- Missed deadline explanation
- When to get help
- A 90-day clock with a substitute return behind it. Get help, and file the real return quickly.
What the letter says
After the CP518 went unanswered, the IRS prepared a substitute for return and is proposing to assess the tax on it. This is the statutory notice for that proposal.
What to do
File your actual return for the year. It replaces the substitute, usually with a lower tax, and the IRS will process it in place of the deficiency. Do it well inside the 90 days.
If the IRS figure is right
Sign the agreement form and arrange payment.
Protecting the deadline
If you cannot file the return within 90 days, a Tax Court petition preserves your rights while you finish it.
What to gather
- The notice with its date
- The IRS wage and income transcript
- Everything needed to prepare the year's return
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.