CP516: The IRS still has no record of your return

A CP516 means the IRS already sent you a notice about a missing return and still hasn’t received it. It asks you to file now, with Form 15103, or explain why you don’t have to.

Where it falls

Second reminder

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

You were sent an earlier notice, and the IRS still has no record of your return for the year shown.

What to do

If you haven’t filed: file the return now, with Form 15103 explaining the delay, and send a signed, dated copy to the address on the notice.
If you already filed: use Form 15103 to show it. If you filed within the last eight weeks, you don’t need to act.
If you don’t have to file: complete Form 15103 to explain why. You can submit it online through your IRS Online Account.
If you can’t pay: file anyway and request a payment plan.

What happens if you don’t respond

The IRS sends a final reminder (CP518). After that it may prepare a substitute return for you and send a Notice of Deficiency (CP3219N), with a 90-day deadline.

How ScrubJay can help

We’ll confirm exactly which years the IRS is missing and file them, with a licensed preparer signing each return. See catch-up filing.

Common questions

I filed recently. Do I need to respond?

The IRS says you don’t have to do anything if you filed within the last eight weeks. If you filed earlier, respond with Form 15103 and a signed, dated copy of the return.

Can I call the IRS instead?

If you disagree with the notice, the IRS asks you to call the toll-free number on it, with the notice and your records ready.