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IRS notice decoder · Returns the IRS has not received

CP518: final reminder about an unfiled return

A CP518 says the IRS has no record of a prior-year return. File it with Form 15103, or use the form to explain why you don't have to.

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

No dated figures Checked Review by

CheckedOct 19, 2026

What a CP518 means

A CP518 is a final reminder: the IRS still has no record of your prior-year return. 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. 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.

The date that counts

The IRS page says to respond right away and gives no set date on the page itself. Go by the date printed on your notice. source 1

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. 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. 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. 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. source 1
  6. If you can't pay what the return shows, file anyway and ask for a payment plan. 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.
  • Comes before CP515 The earlier reminder about the same missing return.
  • 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

Questions

I just filed. Why did I get a CP518?

The IRS says no action is needed if you filed within the last eight weeks. source 1

What if I disagree with the CP518?

The IRS says to return Form 15103 explaining why. source 1

What if I can't pay what I owe?

The IRS says to file anyway and request a payment plan for the balance. source 1

What happens if I ignore a CP518?

The IRS says it may determine your tax for you, penalties and interest may keep accruing, and a refund you're owed may be delayed. source 1

Sources

  1. IRS, Understanding your CP518 notice (updated April 1, 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.