CP515: A reminder that your tax return is still missing

A CP515 is a reminder that the IRS still has no record of a tax return it believes you need to file. It isn’t a bill, but it’s a sign the IRS is moving your missing return through its collection process.

Where it falls

Reminder after the first notice

Deadline

None printed. The IRS asks you to file immediately.

Is it real?

Check it in your IRS Online Account, or see how to spot a fake.

Reviewed by [REVIEWER NAME], Enrolled Agent · Last reviewed [DATE]

What the IRS is telling you

The IRS still has no record of your return for the year shown and has reason to believe you need to file one. This notice is a reminder, not a bill.

What to do

If you need to file: file the return as soon as possible with a completed Form 15103 explaining why it’s late.
If you already filed: send Form 15103 saying so, with a signed, dated copy of the return. Make sure the name, Social Security number and tax year match the notice.
If you don’t have to file: use Form 15103 to explain why.
If you can’t pay: file anyway and request a payment plan for the balance.

Send everything to the address or fax number on your notice. Form 15103 on its own can also be submitted online through your IRS Online Account.

What happens if you don’t respond

More reminders follow, ending with a final reminder (CP518). After that, the IRS may calculate your tax for you from the income it knows about, without the deductions and credits you may be entitled to.

How ScrubJay can help

We find every year the IRS is missing, not just the one on this notice, and file them together, so the reminders stop for good. See catch-up filing.

Common questions

Is a CP515 the same as a CP59?

Both say the IRS has no record of your return. The CP515 is a reminder, so the IRS believes it has already contacted you or tried to.

What is Form 15103?

Form 15103, Form 1040 Return Delinquency, is how you tell the IRS that you’ve filed, that you’re filing late and why, or that you weren’t required to file. You can mail or fax it, or submit it online through your IRS Online Account.