CP515: the IRS has no record of your return

What a CP515 means

A CP515 is a reminder that the IRS has no record that you filed one or more prior-year returns, and it believes you need to file. [1]source 1

The answer comes in one of two shapes: file the return with Form 15103, or send Form 15103 alone to explain why you don't have to file. [1]source 1

We don't read it as an accusation. Sometimes the return really is missing, sometimes it's in the mail, and sometimes no return was ever required. The form lets you say which.

Why people get one

• The IRS has income reported for you, such as on a W-2 or 1099, but no return for that year.
• A return was mailed but hasn't been processed yet.
• Your income was below the filing requirement, and the IRS doesn't know that yet.

First steps

1. Check your IRS online account (typed in yourself at irs.gov) to see the notice and confirm it's real.
2. Check your own records for that year, and pull a transcript of the income the IRS has on file for you. [1]source 1
3. If you need to file, file the return with a completed Form 15103. The IRS accepts e-filed returns for the two most recent prior years through a provider that offers it. [1]source 1
4. If you don't have to file, complete Form 15103 to say why. You can send it online through an IRS online account, or by mail or fax to the address or number on the notice. [1]source 1
5. If you already filed more than eight weeks ago, send Form 15103 with a signed, dated copy of the return, with name, Social Security number and tax year matching. [1]source 1
6. If you can't pay what the return shows, file anyway and ask for a payment plan. [1]source 1

What not to do

• Don't wait to file because you can't pay. Filing and paying are separate problems.
• Don't send a second original return if the first one simply hasn't posted yet. Follow the notice's instructions for a copy.
• Don't act on a link or phone number from an unexpected email or text that claims to be about this notice. Use irs.gov, typed in yourself.

Related notices

• Can come next CP518 The final reminder if the return still isn't on record.
• Related CP3219N If returns stay unfiled, the IRS may figure the tax itself and send this notice of deficiency.
• Related CP63 A related notice: a refund held because a return is missing.

Keep reading

• Form W-2

Questions