Yes, it’s true. The IRS has been sending out inaccurate CP59 notices for 2024 tax returns. If you’ve recently received one, don’t panic. You may not have done anything wrong.
The IRS is issuing CP59 notices in error, claiming that certain taxpayers did not file their 2024 personal income tax returns. However, many of these taxpayers did file on time or submitted valid extensions that were accepted. The root cause? Ongoing IRS processing delays.
Here’s what you need to know if you’ve received one of these notices, and how to respond appropriately.
The CP59 notice is a standard IRS letter sent to individuals when the IRS believes a tax return hasn’t been filed. Typically, it’s a legitimate warning meant to prompt taxpayers to take action.
But in this case, many of these notices are false alarms due to IRS backlogs. Returns and extensions have been filed, but they haven’t yet been processed in the system.
Verify your filing statusa
Check your e-file confirmation or access your IRS transcript to ensure your 2024 return or extension was properly submitted.
Complete and submit Form 15103
If your records confirm that you’ve filed, fill out Form 15103 (Form 1040 Return Delinquency) and return it to the IRS via mail, fax, or online as instructed in your CP59 notice.
Respond promptly
Even if the notice was sent in error, it’s important to reply to avoid potential penalties, follow-ups, or confusion in the future.
Consult a tax professional
If you’re unsure whether your return was processed, or how to respond, contact your tax advisor or reach out to our team at Alloy Silverstein for support.
This issue stems from broader operational challenges at the IRS, including a major overhaul of forms and systems due to the newly enacted One Big Beautiful Bill (OBBBA) tax legislation.
The IRS is actively revising a wide range of forms, instructions, and publications to comply with the new law, and it’s taking a toll. As a result, the IRS has already indicated that the 2025 tax season will likely begin three weeks later than usual, much like the delayed filing season in 2021 due to COVID-19.
In short, the IRS is overwhelmed… and taxpayers are feeling the effects.
If you received a CP59 notice, don’t assume you’ve done anything wrong. It’s very likely just a byproduct of delays on the IRS’s end.
We recommend:
Double-checking your tax filing records
Retaining any e-file confirmation emails
Forwarding us any notices you receive so we can validate them for you
At Alloy Silverstein, we’re here to help you navigate the confusion and ensure you’re in full compliance, even when the IRS is not.
Empowering business owners and individuals in South Jersey and Philadelphia to feel confident through proactive accounting and advisory solutions.
