CP515B Notice: Steps to Take When the IRS Reminds You to File
Summary:
The CP515B Notice is an IRS-issued reminder sent to taxpayers who haven’t filed their prior-year tax return. This notice informs individuals of the missing filing and instructs them to submit the return promptly or explain why filing isn’t required. Ignoring this notice can lead to penalties or further action by the IRS. This article provides a detailed guide on how to respond to a CP515B Notice, the steps to comply, and where to seek help if needed.
Receiving an IRS notice can be stressful, especially if it’s regarding an unfiled tax return. A CP515B Notice means the IRS has no record of a tax return from you for a specific year. This reminder gives you a chance to file the missing return or clarify why you don’t need to file. Ignoring this notice can result in penalties, interest charges, and more serious consequences. In this article, we’ll explain what the CP515B Notice is, why you received it, and what steps you can take to resolve it effectively.
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What is a CP515B notice?
The CP515B Notice is a formal reminder from the IRS that they have no record of your tax return for a specific tax year. When the IRS sends this notice, it generally believes you may need to file but hasn’t yet received your return. The notice indicates that the IRS expects a response, whether through filing, explaining why filing isn’t required, or providing additional documentation. Understanding the notice and why it’s issued can help you respond effectively.
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Why the IRS issues a CP515B notice
The IRS sends the CP515B Notice to alert taxpayers of a missing return. Here are some reasons why the IRS may believe you need to file:
- You filed in previous years, but no current return has been submitted.
- Third-party income information (like W-2 or 1099 forms) shows you had taxable income for that year.
- Your account may reflect prior tax obligations, which the IRS expects to be updated annually.
Pro Tip
File your tax returns electronically whenever possible to avoid delays and get quick confirmation of receipt. Electronic filing also reduces the risk of errors that can trigger additional IRS notices.
The difference between CP515B and other IRS notices
The IRS has multiple notices for missing or incomplete filings, and understanding the difference can help you respond appropriately:
- CP515A: Sent to individuals who didn’t file a tax return and haven’t responded to previous notices.
- CP515B: Sent to individuals who are believed to need to file based on prior income information but haven’t responded.
- CP515C: Typically sent to businesses or other entities regarding unfiled returns.
Each notice has specific instructions, so be sure to review the details in your CP515B Notice and follow the instructions to avoid misunderstandings.
How the CP515B notice affects you
The CP515B Notice isn’t just a reminder; it can carry significant consequences if ignored. Understanding the notice’s impact can help you prioritize your response and avoid potential issues:
- Penalties and interest: The IRS imposes penalties and interest on overdue tax balances, which can accumulate if the filing remains unaddressed.
- Delayed refunds or credits: Failing to file may prevent you from claiming tax credits, deductions, or refunds.
- Collection actions: Ignoring a CP515B can lead to the IRS initiating further actions, including wage garnishment or bank levies.
Pro Tip
If you’ve missed filing deadlines in the past, consider setting calendar reminders or using tax software with deadline alerts to stay on track and avoid future CP515B notices.
What should you do when you receive a CP515B notice?
Upon receiving a CP515B Notice, consider taking the following steps:
- Review the notice: Carefully read the notice to understand the tax year it references and why the IRS is contacting you.
- Determine your filing requirement: Assess whether you were required to file a tax return for that year. If unsure, consult a tax professional or use IRS tools to confirm.
- Gather necessary documentation: Locate necessary documents, like W-2s, 1099s, or other income records for the year.
- File your tax return: If you determine you were required to file, submit the return promptly to avoid penalties and interest.
- Submit Form 15103: If you were not required to file, complete Form 15103 (Form 1040 Return Delinquency) to explain why filing wasn’t necessary. Return this form with supporting documentation.
How to file a missing return
If you needed to file but didn’t, it’s essential to submit the return as soon as possible. Here’s how to proceed:
- Use IRS resources: Visit IRS.gov to download prior-year tax forms or request copies of your income information using the IRS’s transcript service.
- File electronically if possible: While not all prior-year returns can be e-filed, filing electronically reduces errors and provides confirmation of receipt.
- Seek professional assistance if needed: A tax professional can help ensure you’ve completed the forms correctly and claimed any applicable credits or deductions.
Consequences of ignoring a CP515B notice
Ignoring a CP515B Notice can lead to various consequences, including:
- Increased penalties and interest: Penalties accrue each month that a required return is unfiled, and interest charges can compound the total amount owed.
- Potential enforcement actions: After multiple notices, the IRS may begin collection actions, which could include wage garnishment, bank levies, or other means of collecting unpaid taxes.
- Loss of benefits: Tax credits and refunds may be withheld if returns are not filed, even if you are owed a refund.
Pro Tip
Use the IRS transcript service to quickly access income information and ensure all forms (like W-2s and 1099s) match IRS records before filing a late return in response to a CP515B notice.
Responding to a CP515B notice if you disagree
If you believe the notice was issued in error or that you are not required to file, follow these steps:
- Review your tax filing status: Verify that you fall below the filing threshold for that tax year based on your income and circumstances.
- Gather supporting documents: Collect income records, prior tax returns, or other relevant documentation to support your case.
- Submit Form 15103: Complete Form 15103 with an explanation of why you believe filing wasn’t necessary.
- Consult a tax professional: A professional can assist in preparing a response if the notice was received in error.
Further support options for handling a CP515B notice
If you need additional support to address the CP515B Notice, consider these resources:
- Taxpayer Advocate Service (TAS): TAS provides free assistance to taxpayers struggling to resolve issues independently.
- Local IRS office: Visit a local IRS office for in-person guidance.
- Professional tax assistance: Certified Public Accountants (CPAs) or tax attorneys can provide expert advice, helping you respond correctly.
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Frequently asked questions
What is the difference between CP515A, CP515B, and CP515C notices?
The IRS issues several types of CP515 notices, each serving a different purpose based on taxpayer classification. The CP515A Notice is sent to individual taxpayers who haven’t filed their personal tax returns, while the CP515B is also for individuals but typically those with specific filing requirements based on prior years. The CP515C is directed toward businesses or entities, informing them of a missing or unfiled return. Each notice outlines steps to take, so make sure to follow the instructions specific to the notice you received.
How can I get help if I don’t understand my CP515B notice?
If you’re unsure about any part of the CP515B Notice, the IRS offers multiple resources. You can contact the IRS by phone using the number on the notice, visit your local IRS office for in-person help, or access online resources at IRS.gov. The Taxpayer Advocate Service (TAS) is also available to provide free guidance if you’re experiencing difficulties resolving the issue on your own. Additionally, a certified tax professional can help you interpret and respond to the notice correctly.
What should I do if I’ve already filed the missing return?
If you receive a CP515B Notice but have already filed the return in question, verify that it was submitted and received by the IRS. Sometimes, processing delays can lead to overlapping notices. If it’s been more than eight weeks since you filed, contact the IRS to confirm receipt. You can also submit Form 15103, noting that you have already filed, along with any documentation, such as confirmation or a certified mail receipt, to verify submission.
Can I avoid future CP515B notices?
To avoid future CP515B Notices, make sure to file your tax returns on time each year. You can set up reminders to file before the April deadline and consider filing electronically to avoid mailing delays. If you don’t need to file, verify that with the IRS or consult a tax professional to ensure you meet the filing threshold. Staying current with your tax obligations reduces the chances of receiving any reminder or delinquency notices from the IRS.
What happens if I cannot submit the required documents by the deadline?
If you’re unable to submit your tax return or Form 15103 by the deadline, it’s essential to contact the IRS immediately to request an extension. Ignoring the notice can lead to penalties, interest charges, or further collection actions. In some cases, the IRS may be able to grant a short extension or work with you to find a resolution. Prompt communication with the IRS can help minimize any adverse consequences.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- The CP515B Notice is a reminder from the IRS for missing tax returns.
- If you don’t need to file, submit Form 15103 to explain why.
- Responding promptly can prevent penalties, interest, and enforcement actions.
- Seek help from IRS resources or tax professionals if needed.
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