- What it means
- The IRS shows no return filed for the year on the notice and has information suggesting you were required to file.
- Respond within
- 30 days from the date on the notice
- What to send
- The return, or the response form explaining why you were not required to file, or proof you already filed.
- Write it
- Missed deadline explanation
- When to get help
- Multiple missing years or income you cannot reconstruct are reasons to get help.
What the letter says
The IRS has W-2s or 1099s under your number for a year and no return. It is asking you to file, explain, or show that you already did.
If you filed
Send a signed copy of the return with proof of the original filing date (e-file acknowledgment, certified mail receipt) and a short note.
If you were not required to file
Check the filing threshold for that year and your filing status. If you were under it, say so on the response form.
If you were required to file and did not
File now. Penalties run from the original due date, and a return you prepare will be better than the substitute the IRS prepares after a CP518.
What comes next
CP515, CP516, CP518, then a substitute for return and a CP3219N.
What to gather
- The notice with the year
- The IRS wage and income transcript for that year (shows what the IRS has)
- Your income documents for that 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.