Taxpayers in certain parts of the country have recently received IRS Notice CP59, stating, “We haven’t received your 2024 Form 1040 Federal Income Tax Return.” If you’ve received this notice and believe you have already filed your 2024 tax return, you are not alone. The IRS has acknowledged receiving numerous inquiries from taxpayers who were sent the notice despite having already filed. The agency is currently reviewing how these notices were distributed.
In this article, we cover what you need to know about the notice and what actions you may want to take if you received one.
What Is IRS Notice CP59?
Notice CP59 is a routine IRS communication sent to individuals who, according to IRS records, appear to have a filing requirement but no return on file for the year indicated—in this case, 2024.
While it is not a new type of notice and is part of the IRS’s standard outreach, it should not be ignored, especially if you have not yet filed your return.
What If You’ve Already Filed?
If you have already filed your 2024 return, there is no immediate cause for alarm; however, it’s still a good idea to confirm that your return was properly received and accepted. Here’s what to do:
- If you used a tax preparer: Contact your tax professional to confirm that your return was filed and accepted by the IRS.
- If you filed electronically yourself: Review your e-file confirmation to ensure the return was accepted, not just submitted. Watch for rejections. Keep in mind that tax returns can be rejected for many reasons — such as a typo in your Social Security number or a mismatch in dependent information. A rejected return does not count as filed until it’s corrected and accepted.
It should be noted that the IRS notice itself states: “You may disregard this notice if you’ve already filed.” So, if you’ve verified your return was filed and accepted, you can safely set the notice aside.
What If You Haven’t Filed Yet?
For taxpayers who haven’t yet filed, Notice CP59 serves as a reminder that while the extended deadline is October 15, you do not have to wait until then if you are ready to file now. If you have a valid tax filing extension, you have until October 15 to file your return with the IRS. It is important to confirm that the extension filed has been accepted by the IRS and if this is the case, please make sure your return is filed on or before October 15.
If you were required to file and haven’t done so yet and have not filed an extension with the IRS, this is the time to act. Delaying further could lead to penalties, interest and potential enforcement actions by the IRS.
Conclusion
In summary, if you have received Notice CP59 and already filed, don’t panic — but do confirm that the IRS accepted your return. If you haven’t filed yet? Consider doing so now rather than waiting until October. When in doubt, reach out to your local Withum Tax Professional.
Contact Us
If you have any questions, please reach out to Withum’s Tax Controversy Services Team.
