IRS Notice CP59: Unfiled Return Inquiry
The IRS has no return on file for the year listed and is asking for it. Ignore it and the IRS may file one for you, with no deductions in your favor.
- Respond within
- 30 days
- How urgent
- Respond promptly
- Appeal rights
- Not with this notice
How long you have
This notice gives you 30 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP59
We prepare and file the real return before the IRS invents one. Original returns nearly always beat substitutes.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Unfiled returns
The next step
Decoded your CP59? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.