IRS CP515 - Unfiled Return Inquiry: What To Do Now

A CP515 is the first reminder that the IRS has no record of your return for a listed year and believes you were required to file. It encloses Form 15103 for your explanation. Later reminders — CP518, then CP59 — escalate, and if you stay silent the IRS can file a Substitute for Return on your behalf, with none of your deductions.

The clock: this notice generally carries a 30 days response window. Rights and options expire with it — the date on the letter controls, not the day you found it.

Do this, in order

1. Check whether you actually filed for the listed year — account transcript, preparer confirmation, or e-file acceptance record
2. If you filed, return Form 15103 with the filing date and method, or attach a signed copy of the completed return
3. If you did not file and had a filing requirement, prepare and file the return — penalties and interest run from the original due date, not from this notice
4. If you had no filing requirement, say so on Form 15103 with the reason: income below the threshold, no self-employment earnings
5. Do not wait for CP518 or CP59 — each rung up the ladder narrows your options and grows the penalty stack

Straight answers

What is Form 15103?

Form 15103 is the reply sheet enclosed with the notice: you check a box — already filed (with date and method), will file by a date, or not required to file (with the reason) — and mail it back. It is a small form with a large consequence if ignored, because silence moves you up the CP518/CP59 ladder.

What if I can't pay what the missing return will show?

File the return anyway. The failure-to-file penalty runs 5% per month (capped at 25%), ten times the 0.5%-per-month failure-to-pay penalty — owing money you cannot yet pay is no reason to skip filing. File now, then set up an installment agreement for the balance.

Can the IRS really file a return for me?

Yes. A Substitute for Return uses only the income third parties reported about you — W-2s, 1099s — filed under the least favorable status, with zero deductions, zero business expenses, and zero credits. You can still file your own return afterward to replace it, but preventing the SFR is far cheaper than unwinding one.

Where this sits in the machine

This notice belongs to the penalties stage of the IRS process. Understanding the stage matters more than the single letter — read IRS Penalties: Deterrence — and Relief for the map, and the IRS notice page for CP515 (irs.gov).

What representation changes

Penalty abatement is a written practice: the request cites the standard, fits your facts to it, and attaches the proof. It is among the most frequent wins in representation — real dollars removed with a well-built letter.