What it means
A second reminder that the IRS still shows no return for the year on the notice.
Respond within
30 days from the date on the notice
What to send
The return, or the response form.
When to get help
Same as CP59.

What the letter says

The CP59 and CP515 went unanswered. One more notice (CP518) follows before the IRS prepares a return for you.

What to do

File, explain, or prove you filed. The failure-to-file penalty has been running since the original due date.

What to gather

  • The notice
  • Income documents for the year
  • Proof of filing, if you filed

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.

Sources

  1. IRS, Understanding your IRS notice or letter
  2. IRS, Understanding your CP59 notice
  3. IRS, Understanding your CP3219N notice