CP515: Missing Return Reminder
CP515 says the IRS still has no record of a prior return and believes you must file. Check the year and your filing evidence, then use Form 15103 to explain your situation.
Respond promptly using the instructions and any date on your actual notice.
Understand The Notice. See The Bigger Picture.
The Guide connects compliance, planning and resolution.
Do This, In Order
- Check the listed name, tax year and filing records.
- File required missing returns and complete Form 15103.
- If already filed, follow the instructions for a signed, dated return copy with Form 15103.
- If not required to file, explain why on Form 15103.
Straight Answers
What If I Cannot Pay?
The IRS says to file anyway; you can request a payment plan for an amount due.
Does Form 15103 Replace A Required Tax Return?
No. It explains the filing situation; include the return when applicable under the notice instructions.
Where This Sits In The Machine
Start with your actual notice and records. A response to a return correction, a refund application, and a collection notice are different tasks. 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
An Enrolled Agent can review the notice and your records under a separate engagement, identify what needs an answer, and represent you within the scope of your authorization. Start with the free tax consultation so the firm understands the concern behind the documents.
Read The IRS Guidance For CP515 · Source checked October 11, 2026.