CP259· Filing compliance
CP259 — Business return not filed
- Category
- Filing compliance
- Urgency
- Date on notice
- Response window
- see notice
- Key form
- —
Respond by the date printed on your individual notice.
Why the IRS sent this
Missing business return where IRS records indicate a filing obligation.
Response window
The IRS detail page for CP259 does not state a fixed day count. The response-by date is printed on your individual notice — read the date at the top-right corner.
What to do
Required action
File the delinquent business return immediately, or return the enclosed Response form explaining why no filing is required. If filed within the last four weeks under the same name and EIN, disregard.
Appeal path
Independent Office of Appeals
Informal — return the Response form. The Independent Office of Appeals and Taxpayer Advocate Service are available.
Pub 5Notes from the primary source
Detail page enumerates Form 940 (FUTA), Form 941 (quarterly employment), and Form 1120 (corporate); also references Form 2848 (POA). The response form is enclosed with the mailed notice.
Go deeper
Educational pillars for this notice
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
- CP59Notification that the IRS has no record of a prior-year personal tax return that you were…
- CP88The IRS is holding your current refund because one or more prior-year returns are missing and…
- CP215Notification that a civil penalty has been assessed against you.
- CP220JNotification to an applicable large employer that the IRS has charged an Employer Shared…
- CP566Request for additional information needed to process a pending ITIN application (Form W-7).
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp259-notice. Always re-verify against the IRS page before acting.