IRS Notice CP259: IRS has no record of your business return
IRS Notice CP259 is an information letter from the IRS. The IRS says your business must file a return for the periods on the notice, and it has none on record. You may get one notice for each form and period.
What this letter usually means
The IRS says your business must file a return for the periods on the notice, and it has none on record. You may get one notice for each form and period. Letters like this often need no reply. Read it fully to be sure.
Category: Information and other notices
What people usually do first
File the missing return right away, or send back the Response form if you think you do not have to file.
What to have ready
- The CP259 notice with its Response form
- Your business name and EIN as shown on the notice
- The tax periods listed
- Records of employees, activity or deposits for those periods
- The completed return and its schedules
What may come next
This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.
Read the IRS page
The IRS letter itself is the final word on what it means for you. Read the IRS page for CP259.
Common questions about CP259
What is IRS notice CP259?
The IRS says your business must file a return for the periods on the notice, and it has none on record. You may get one notice for each form and period.
How long do I have to respond to a CP259 notice?
The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP259 for more.
Is a CP259 notice a scam?
A real CP259 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.
What should I have ready for a CP259 notice?
The CP259 notice with its Response form, Your business name and EIN as shown on the notice, The tax periods listed, Records of employees, activity or deposits for those periods, The completed return and its schedules.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a CP259 letter is and points you to the IRS page for it.
OweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP59R: Reminder to file your tax return
- IRS Notice CP59SN: IRS has no record of your return
- IRS Notice CP79A: Two-year ban on some tax credits
- IRS Notice CP136: New deposit schedule for payroll taxes
- IRS Notice CP137: New deposit schedule for farm payroll taxes
- IRS Notice CP137A: New deposit schedule for railroad payroll taxes