Form 15103, Form 1040 Return Delinquency, is the reply form that comes with an IRS notice saying it has no record of your personal tax return, such as a CP59, CP516 or CP518. You use it to say you've already filed, to send the late return with a reason, or to explain why you didn't have to file. If you filed within the last eight weeks, you don't need to do anything.
This guide uses Form 15103 (June 2017) and the IRS pages for the CP59, CP516 and CP518 notices and for filing past due returns, all as of October 2026.
Which notice you've got
| Notice | What it says | What the IRS asks |
|---|---|---|
| CP59 | We have no record you filed your prior year personal return | File now, or explain why you don't need to; use Form 15103 if you think it's a mistake |
| CP516 | We wrote before and still have no record of your prior year returns | File with Form 15103 explaining why it's late or that you've filed, or use Form 15103 alone to explain why you don't have to file |
| CP518 | Final reminder | Respond straight away, the same way as CP516 |
The three answers on Form 15103
- You already filed. Tick the box, give the names, form, year and date filed, and enclose a signed and dated copy of the return as verification.
- The person named has died. Give the date of death, and if a Form 1041 estate return was filed instead of a Form 1040, the estate's EIN and the year.
- You weren't required to file. Give your filing status, tick any that applied (65 or older, blind, not a US citizen or permanent resident, work performed in another country, could be claimed as a dependent), and state your total income and your reason.
Page two covers a fourth case people often miss: a refund or estimated payment from an earlier year sitting on your account. You can ask to apply that credit to another return or to have it refunded, but the form is clear that you must file a return to get either, even if you weren't otherwise required to file.
Before you reply, check the details
The IRS suggests checking the name, Social Security number or taxpayer identification number, and the tax year on the notice against your return. A mismatch is a common reason a filed return doesn't show up. It also suggests making sure your e-filed return wasn't rejected, which is easy to miss when software says it was sent.
If you need the income figures to prepare the late return, the IRS points to Form 4506-T, ticking the box on line 8 for a wage and income transcript, or the Get Transcript service. Your employer or payer can also resend a Form W-2 or 1099.
How to send it
- Post Form 15103, and the return if you're sending one, to the address on your notice.
- Or fax it to the number on the notice, using a fax machine or an online fax service.
- If you're only sending Form 15103 to explain why you didn't have to file, you can submit it online through your IRS Online Account.
- The IRS accepts e-filed returns for the 2 most recent prior years, but you'll need an e-file provider that offers it.
A past due return can take about 6 weeks to process once it's accurate and complete.
What happens if you ignore it
The CP518 page lists the consequences: the IRS may work out your tax for you, penalties and interest may keep building, and any refund you're owed may be held. The IRS's own substitute return might not give you the deductions and exemptions you're entitled to, and it's followed by a Notice of Deficiency, CP3219N, giving you 90 days to file your return or petition the Tax Court. After that the assessment stands, and an unpaid bill can lead to a wage or bank levy or a federal tax lien.
The refund clock most people don't know about
If you're due a refund from withholding or estimated tax, you have to file within 3 years of the return's due date to claim it, and the same rule covers credits such as the Earned Income Credit. The IRS also holds refunds when its records show a past due return, until it gets the return or an acceptable reason. So a Form 15103 saying you didn't have to file can still leave a refund unclaimed if tax was withheld from your pay.
Self-employed people have another reason to file: unreported self-employment income isn't passed to the Social Security Administration, so you don't earn credits toward retirement or disability benefits.
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If you owe more than you can pay
File anyway. The IRS says you can ask for an extra 60 to 120 days to pay in full through the Online Payment Agreement application or by calling 800-829-1040, with no user fee, or set up an installment agreement or apply for an offer in compromise. Next year, file on time or use Form 4868 to extend.
The verdict
Don't ignore a CP59. If you filed, send a signed copy of the return with Form 15103. If you didn't and should have, file the return with the form and explain why it's late. If you didn't need to file, say so on Form 15103, but check whether tax was withheld first, because that's a refund you'll lose after 3 years. Late is far cheaper than an IRS substitute return.
Frequently asked questions
What is Form 15103?
It's the Form 1040 Return Delinquency form, sent with IRS notices such as CP59, CP516 and CP518 when the IRS has no record of your personal tax return.
What should I do if I filed within the last eight weeks?
Nothing. The IRS says you don't have to respond if you filed your return within the last 8 weeks.
Can I submit Form 15103 online?
Yes, if you're only explaining why you don't have to file; use your IRS Online Account. Otherwise mail or fax it to the address or number on the notice.
What happens if I don't respond to a CP518?
The IRS may determine your tax for you, penalties and interest may continue to build, and any refund may be delayed.
Can I still get a refund for an old year?
Only if you file within 3 years of the return's due date; after that, the refund and credits such as the Earned Income Credit are lost.
