CP515: Reminder to file an individual tax return
Prepared by TaxRZR editorial team · IRS sources checked 2026-10-29 (ET) · professional review pending · This page’s Source Notes
CP515 reminds you that the IRS still has no record of one or more prior tax returns and has reason to believe you must file. Respond with the missing return or explain prior filing or why you have no filing requirement using Form 15103.
What the IRS can do next
If a required return remains unfiled, the IRS may determine tax using information available to it, including a substitute-for-return process that may omit deductions or credits you could claim. Penalties and interest may apply, and refunds can be delayed or refund rights lost under separate time limits. This notice is not itself a statutory notice of deficiency or a final levy notice offering CDP rights.
Respond immediately and follow any response date on your notice; there is no universal day-count deadline for this notice family.
Unlike the CP59 processing guidance, current CP515 instructions call for Form 15103 and a signed, dated return copy if you just filed or if more than eight weeks have passed. Check that the identity and tax year match. Otherwise, file the required return or explain why no return is required using Form 15103 and the instructions on your notice. Do not wait until you can pay in full. A later CP3219N deficiency notice carries its own Tax Court deadline; responding to this filing reminder does not extend that separate period.
Complete Form 15103 and submit the missing return or explanation as your notice directs. Do not treat a reminder as permission to wait for another letter.
Steps to work through
- 01Check the name, taxpayer identification number and tax year on the notice against your records; an attempted e-file is not proof of acceptance.
- 02If a return is required, gather income records and prepare an accurate signed return for that year, even if you cannot pay. Request a payment plan separately if needed.
- 03Use Form 15103 to explain prior filing, late filing or why no return is required. Send it and any required signed, dated return copy through the address or fax on the notice; use an IRS online option only where permitted for your response.
- 04Keep copies and proof of submission. Check the account after processing and promptly address any later notice, especially a statutory deficiency notice.
Common misreadings
- Form 15103 explains the filing issue; it does not replace a tax return when one is required.
- CP59, CP515 and CP518 are individual return notices here; similarly numbered business notices may have different instructions.
- These reminders are not a guaranteed sequence, and an inability to pay is not a reason to leave a required return unfiled.