CP59· Filing compliance
CP59 — Personal return not filed
- Category
- Filing compliance
- Urgency
- Date on notice
- Response window
- see notice
- Key form
- Form 15103
Respond by the date printed on your individual notice.
Why the IRS sent this
IRS records do not show a return filed for a tax year you were expected to file.
Response window
The IRS detail page for CP59 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 missing return immediately, or use Form 15103 to explain why filing is not required.
Key form: Form 15103 — verify the current revision on irs.gov/forms-pubs before filing.
Appeal path
Informal — call the IRS
Informal — file the missing return or submit a Form 15103 explanation. Continued non-filing can lead to a substitute return and a CP3219N statutory notice of deficiency.
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
- CP3219NStatutory Notice of Deficiency issued when the IRS has no return on file and has assessed tax…
- CP88The IRS is holding your current refund because one or more prior-year returns are missing and…
- CP259Notification to a business that the IRS has no record of a required business return for the…
- CP79Notification that one or more refundable credits (EITC, AOTC, CTC, ACTC, ODC) were disallowed in…
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp59-notice. Always re-verify against the IRS page before acting.