What this notice is about We show that you are required to file a tax return for the tax periods indicated on your notice but haven’t. What you need to do File your required business return immediately. If eligible, file your return electronically with all required schedules, using your e-file provider, or File a paper return with all required schedules. If you think you’re not required to file, complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope or, you can fax your documents to 855-800-5944 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. Use the Response form on your notice to explain why you don’t think you need to file. If you have filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice. You may want to Review Tax Information for Businesses for more information regarding various business filing issues. Review your records and ensure all returns are filed timely. Frequently asked questions Why did I receive multiple CP 259 notices? If your business hasn't filed tax returns, a notice is mailed for each tax form and tax period the IRS shows as delinquent. I have never had employees and or filed this return previously so why did I receive a notice requesting me to file? When you apply for an EIN, filing requirements are established for specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return PDF; Form 941, Employer's Quarterly Federal Tax Return PDF; Form 1120, U.S. Corporation Income Tax Return PDF, etc.). When the return is not filed, the IRS considers it to be delinquent and sends a notice requesting the return be filed. Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question? If you had no employees or business activity during a tax period you’re not required to file a return for that tax period. You still need to respond to this notice. If you made federal tax deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund. What happens if I can't pay the full amount I owe when I file my return? You can request a payment plan with us when you can't pay the full amount you owe. Helpful information Publication 15 (Circular E), Employer's Tax Guide PDF Publication 334, Tax Guide for Small Business PDF Publication 505, Tax Withholding and Estimated Tax PDF Publication 541, Partnerships PDF Publication 542, Corporations PDF Tips for next time you file File all required returns by the appropriate due date. 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. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.
