What the IRS is telling you
The IRS has income records for you, such as W-2s or 1099s from employers and banks, but no return for that year under your name and Social Security number. The CP59 asks you to file the return now or tell the IRS why you didn’t need to.
What to do
- If you haven’t filed: file the return for the year on the notice as soon as you can. Include an Identity Protection PIN if you have one.
- If you already filed: if it was within the last eight weeks, you generally don’t need to act. If it was earlier, send a signed, dated copy with a note that it was already filed.
- If you weren’t required to file: explain why on Form 15103.
- If you can’t pay the balance: file anyway, then request a payment plan.
The IRS accepts e-filed returns for the current year and the two years before it. Older years go on paper, to the address on your notice.
What happens if you don’t respond
The IRS sends reminders (CP515, CP516 and CP518), then may prepare a return for you from the income it knows about. That substitute return usually leaves out deductions and credits you could claim, so it often shows more tax than you really owe. Penalties and interest keep growing, and any refund you’re owed may be lost once the three-year refund window closes.
How ScrubJay can help
If the CP59 is one of several missing years, we pull your IRS records, find every year that needs filing, and file them, with a licensed preparer signing each return. See catch-up filing.