IRS CP259 Notice: A Business Return Is Missing
Notice Instructions: Review the form and tax period immediately and follow your notice instructions.
The important question is which return the IRS expects—and what your records show.
CP259 says the IRS expects a business tax return for the form and period shown but has no filing recorded.
Read The IRS Guidance For CP259 · Source checked October 11, 2026.
What to Check Next
- Step 1: Match the business name, EIN, form, and tax period with your filing records.
- Step 2: File a required missing return with its schedules. If you believe no return is required, explain why on the response form included with the notice.
- Step 3: The IRS says a return filed within the last four weeks under the same name and EIN may make this notice unnecessary. Verify those details before disregarding it.
Common Questions About CP259
- Is CP259 An Estimated Tax Penalty Notice?
- No. CP259 concerns an expected business return that the IRS has not recorded.
- What If There Was No Business Activity?
- Do not ignore the notice. Review the filing requirement and use its response form to explain why you believe no return is required.
Understand the Notice.
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