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IRS notice decoder · Returns the IRS has not received

CP259: the IRS has no business return on file

A CP259 says the IRS expected a business return for the periods listed and hasn't received it. File it, or tell the IRS why none is required.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

No dated figures Checked Review by

CheckedOct 19, 2026

What a CP259 means

A CP259 says the IRS shows your business is required to file a return for the periods on the notice, and it hasn't received one. source 1

Those requirements are set when the business gets its EIN, based on the returns that apply to it, such as Form 940, Form 941 or Form 1120. If a required return never arrives, the IRS treats it as delinquent. source 1

One notice goes out for each form and period the IRS shows as missing, so a stack of them usually means several returns, not one big problem said several times. source 1

The date that counts

The IRS page says to file the required return immediately; it gives no other date. If your notice prints a response date, go by that. source 1

Why people get one

  • A required return for the period wasn't filed.
  • The return was filed under a different name or EIN than the one on the notice.
  • The business had no employees or activity, so nothing was filed, but the filing requirement was still on its account. source 1

First steps

  1. Find the form and period on each notice.
  2. If you filed recently under the same name and EIN, the IRS page says you can disregard the notice. source 1
  3. If you owe the return, file it now, electronically with all schedules if you can, or on paper. source 1
  4. If you don't think you have to file, complete the response form enclosed with the notice, explain why, and send it back as the notice directs. source 1
  5. If you can't pay what the return shows, file anyway and request a payment plan. source 1
  6. Check filing status and balances in your business tax account at irs.gov, typed in yourself.

What not to do

  • Don't ignore it because the business was idle. The IRS says you still need to respond, even when no return is due. source 1
  • Don't skip filing a period where you made deposits; the IRS says a signed return showing them is how you get a refund. source 1
  • Don't fax sensitive records through an online fax service without reading its privacy terms, which the IRS page warns about. source 1
  • Don't pay through a link in an unexpected email or text.
  • Related CP136 An employer notice that also flags a quarter with no Form 941 on record.

Keep reading

Questions

Why did I get more than one CP259?

The IRS mails one for each tax form and period it shows as delinquent. source 1

I've never had employees. Why am I asked for a payroll return?

The IRS says filing requirements are set when you apply for the EIN, based on the returns that apply to your business. If one isn't filed, it's treated as delinquent. source 1

Do I have to file if the business had no activity?

Generally not for a period with no employees or business activity, the IRS says, but you still need to respond to the notice. source 1

Sources

  1. IRS, Understanding your CP259 Notice (updated August 11, 2026) (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.