Received a CP59 Notice?

What Does the CP59 Notice Look Like?

The CP59 notice follows a standard format. Here are the key details to watch for:

• Header: The top of the letter features the IRS logo and the title "CP59 Notice."
• Notice Code: You’ll find the code “CP59” clearly displayed.
• Sender Information: The notice includes the IRS office address.
• Personal Information: Your name and any relevant identification numbers will appear for verification.
• Main Content: This explains that the IRS has no record of your tax filings for one or more prior years.
• Action Required: Instructions for filing your tax return or explaining your situation will be included.
• Enclosures: The notice may include Form 15103, also known as the "Form 1040 Return Delinquency."

Pay special attention to the deadlines and instructions outlined in the notice—they are essential for resolving the issue.

Why Did You Get This Notice?

The CP59 notice is a formal request from the IRS asking you to file your missing tax returns. This notice is issued if:

• You haven’t filed your tax return for one or more years.
• Your filed return wasn’t processed correctly or never reached the IRS.
• The IRS believes you should have filed a return, but they have no record of it.

What Happens If You Ignore It?

Ignoring a CP59 notice can lead to serious consequences:

• Penalties and Interest: The IRS may impose late filing penalties, which will continue to grow over time.
• Increased Tax Debt: If you owe taxes, ignoring the notice can increase your debt with accumulating interest and penalties.
• Legal Action: Failure to respond may result in wage garnishments or liens placed on your assets.

Handling the notice promptly is in your best interest to avoid these outcomes.

Steps to Take Upon Receiving a CP59 Notice

Here’s what you need to do if you get a CP59 notice:

1. Carefully Read the Notice: Make sure you understand what the IRS is asking for—whether it’s filing your return or providing an explanation.
2. Gather Your Tax Documents: If you haven’t filed, collect the necessary forms—W-2s, 1099s, or other income documents—to complete your past due returns.
3. Complete Form 15103 (If Included): The CP59 notice may come with Form 15103, "Form 1040 Return Delinquency." This form helps you:
   • Explain Why You're Filing Late: Provide reasons for the delay.
   • Indicate If You Don't Have to File: Explain why you're not required to file a return.
   • Confirm If You've Already Filed: Inform the IRS if you've previously submitted your return.
4. Submit Your Tax Return or Response: Mail your completed tax return or response to the address provided in the notice.
5. Keep a Record: Maintain copies of everything you send to or receive from the IRS regarding this notice.

How Long Do You Have to Respond?

The IRS usually gives a deadline to respond—typically 30 days from the date on the notice. It’s crucial to act quickly to avoid penalties and additional enforcement actions.

Need Help? Call Stellar!

Handling tax issues, especially after receiving a CP59 notice, can be overwhelming. That’s where we come in. At Stellar, our team of tax experts will handle all the details for you—ensuring your tax returns are filed correctly and on time. We’ll communicate with the IRS on your behalf, allowing you to focus on what’s important to you. Book a call with us today.

Don’t Ignore the CP59 Notice

In summary, the CP59 notice is not something to take lightly. Acting promptly will save you from bigger headaches down the road. Our team at Stellar can provide the expert assistance you need to address the issue quickly and effectively.