Understanding your CP518 individual’s notice

What this notice is about

This is a final reminder that we still have no record that you filed your prior tax returns.


What you need to do

  • File your tax return immediately or explain to us why you don't need to file.
  • Complete Form 15103, Form 1040 Return Delinquency PDF, to explain:
    • Why you're filing late.
    • Why you don't have to file.
    • That you’ve already filed.
  • Mail your tax return and completed Form to the address on your notice. If you’re sending only a completed Form 15103 to explain why you don’t have to file or that you’ve already filed, you can either mail it or fax it to the number in the notice using either a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.

If we don't hear from you

  • We may determine your tax for you, and penalty and interest may continue to accrue.
  • If you are owed a refund for the current tax year, or any prior year, it may be delayed because of this unfiled return.

You may want to


Frequently asked questions

Call us at the toll-free number on your notice. Please have your notice and account information available when you call. If you prefer, you can write to us using Form 15103.

You don't have to do anything if you filed your tax return within the last 8 weeks.

Complete Form 15103. Check the name, Social Security number, and tax year on your notice. Make sure they match the name, SSN, and year on the return. Mail us a signed, dated copy of the tax return with Form 15103.

We accept prior year returns electronically for the two most recent prior years. However, you must locate an e-file provider who offers the service to do so.

You can request a payment plan with us when you can't pay the full amount you owe.


Tips for next year

  • File your return on time. Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
  • If you have dependent children, you may be able to claim tax credits for them. 

Helpful information

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