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CP259

CP259: Request to file a business tax return

Prepared by TaxRZR editorial team · IRS sources checked 2026-10-29 (ET) · professional review pending · This page’s Source Notes

CP259 says IRS records show a required business tax return has not been filed for the tax periods on the notice. Filing requirements may have been established when you applied for an EIN, such as Form 940 (annual federal unemployment tax), Form 941 (quarterly employment tax) or Form 1120 (corporation income tax). These are examples, not an exhaustive list. The IRS sends a notice for each tax form and tax period it considers delinquent; do not assume one response resolves all notices.

Notice scope. For a CP259 business return request. Match the business name, employer identification number (EIN), return type and tax period on each notice. This is distinct from individual CP59, CP515 and CP518 and from B-suffix business notices. Book chapters provide general recordkeeping and business context, not CP259-specific response instructions.
Notice-specific source status. IRS CP259 notice page and Form 941 filing instructions checked October 29, 2026. The CP259 page supplies the business response methods and four-week recently-filed rule below. Its broad no-employees/no-activity FAQ should not override return-specific filing requirements: Form 941 instructions can require a return even with no wages. Confirm the applicable form and period before claiming no filing requirement. Professional review pending.

What the IRS can do next

Leaving a required business return unfiled can lead to tax determinations, penalties and interest under the rules for that return. CP259 requests filing compliance; it is not itself a final notice of intent to levy, a statutory notice of deficiency or a new Collection Due Process (CDP) hearing opportunity. Do not assume it suspends separate assessment or collection deadlines.

File the required business return immediately; follow any response date printed on CP259. No universal day-count response or hearing deadline is supplied here.

The CP259 page says you may disregard this notice if you filed within the last four weeks using the same name and EIN shown on it. Verify acceptance for the exact return type and period and keep proof. This processing allowance is not a response deadline. If more than four weeks have passed, the filing was rejected, or a different name or EIN was used, follow the printed response instructions or call the IRS number on the notice to resolve the discrepancy; do not assume the allowance applies. File a required return even if you cannot pay in full, and ask separately about a payment plan.

Next step

Match every requested business return and period to your records, then file any required missing return or use the enclosed Response form to explain why you believe no return is required. Check the specific CP259 recently-filed rule before deciding not to respond.

Steps to work through

  1. 01List each notice’s business name, EIN, tax form and tax period. Distinguish annual returns such as Form 940 from quarterly Form 941 periods. Match each request to e-file acceptance confirmations or mailing records, not merely an attempt to file.
  2. 02If required and unfiled, file the correct business return immediately with all required schedules. The CP259 page permits electronic filing through your e-file provider if eligible, or a paper return. Follow the notice’s filing instructions and sign the return as required; a Response form does not replace a required return.
  3. 03If already filed within the last four weeks under the same name and EIN, the CP259 page says you may disregard the notice. Retain acceptance or mailing evidence. For an older filing or a different name or EIN, contact the issuing IRS office or follow the actual notice’s response instructions with your filing records ready.
  4. 04If you believe no return is required, complete the Response form enclosed with CP259 and explain why for the specific form and period. The notice page discusses no employees or business activity, but verify the applicable return instructions first: after the first Form 941, quarterly returns generally remain required even with no wages unless a final return was filed or an exception applies. Ask the IRS number on the notice if the filing requirement is unclear.
  5. 05Mail the completed Response form using the enclosed envelope, or fax the response documents to 855-800-5944 as the CP259 page directs. Follow your actual notice if its instructions differ and clarify uncertainty with its IRS contact. Before using an online fax service, review its privacy and security policies.
  6. 06If you made federal tax deposits or have payments or credits for the period and want a refund, the CP259 page says to file a signed return showing those payments. A no-filing-requirement explanation alone does not claim the refund. Keep copies of each notice, return, response and proof of submission, and track each form and period separately.

Common misreadings

  • Use the enclosed business Response form, not an assumed individual Form 15103 procedure. Do not import the individual notices’ eight-week rule or another business notice’s instructions.
  • No employees or no business activity is not a universal exemption from filing every business return. Check the rules for the requested form, including continuing Form 941 obligations and applicable exceptions.
  • The four-week allowance requires the same name and EIN and the requested return and period. CP259 is not an alias for CP59B or a guaranteed stage in a collection sequence.

Read in the book

Official sources

Source status. Based on our draft book dated October 29, 2026, with IRS sources checked October 29, 2026. Professional review pending. General federal tax education, not individual tax or legal advice. Your actual notice and current IRS instructions control.
Scope. These pages cover federal IRS notices, not state tax agency notices. A federal levy of a state refund is not state-specific tax guidance. The collection ladder is an illustration, not a required sequence or a promise that another warning will arrive.