CP515: the IRS is reminding you about a missing return
- What it is
- Reminder: no record of your prior returns
- Type
- Return not received
- Your deadline
- File "your tax return immediately with the completed Form 15103."
- To
- You
- From
- Blaga Veleva, EA
- Re
- Unfiled return reminder
A CP515 is an IRS reminder that it still has no record of your prior tax returns and has reason to believe you must file. The key move is to answer it now: file the return together with a completed Form 15103, or use that form to explain why you don't have to. Blaga Veleva, an Enrolled Agent in Houston, can rebuild missing records and file for you.
What does the CP515 notice mean?
A CP515 tells you the IRS believes a return is required from you and hasn't found one. The notice names the tax year and the form it is looking for, so read that part first. It points you to the exact return to deal with.
Getting a reminder does not mean the IRS has decided you owe anything. It means the file is open and the IRS is waiting on you.
How much time do I have?
The IRS asks you to act now. Its CP515 page says to file "your tax return immediately with the completed Form 15103." It does not give a number of days, which is a reason to move this week, not a reason to wait.
What happens if I ignore it?
The reminders get firmer. Per irs.gov, the final reminder warns that the IRS may determine your tax for you, that penalty and interest may continue to accrue, and that any refund may be delayed.
Late filing also gets expensive. For a Form 1040 due in 2025 that is more than 60 days late, the minimum failure-to-file penalty is $510 or 100% of the unpaid tax, whichever is less (IRS figures).
What should I do this week?
- Note every tax year listed on the CP515.
- Check whether you filed those years. A return you sent may simply not have been processed.
- Request your wage and income transcripts (Form 4506-T, line 8, or your online account) to replace lost W-2s and 1099s.
- Prepare the return and attach Form 15103, which is titled Form 1040 Return Delinquency.
- If you will owe, file anyway and look at payment plan options.
How an Enrolled Agent helps with a CP515
Blaga prepares and files the past-due returns with Form 15103, or uses that form to show the IRS you already filed or didn't have to. When records are missing, she pulls your IRS wage and income transcripts and rebuilds the year from them. With Form 2848 on file, the IRS talks to her about the notice.
If the return leaves a balance you can't pay in full, she sets up a payment plan. You can meet her at the FM 1960 W office in Houston or send everything through her secure portal. Business owners whose books fell behind can pair this with catch-up bookkeeping.
What usually comes next?
The next step in the series is the CP518 final reminder. After that, the IRS may file a substitute return for you, which might not give you credit for deductions you are entitled to. Several years behind? See unfiled tax returns help.
Not in the decoder yet. Read it to us.
Call (281) 785-0460 Send it to us
That does not mean it is unusual. The IRS sends many different notices and letters. Read us the number and the date printed on it, and Blaga will tell you what it is and what it asks you to do.
Check the letters before the number too (CP, LT or Letter), in the top right corner. See every letter in the decoder.
Type the number from the top right corner of your letter, for example CP504 or LTR 1058. No number? Try a word like levy, lien or audit.
Which one is it?
Look at the letters printed just before the number, top right of the first page.
Still not sure? Call (281) 785-0460 and read it to us.
Which letter is it?
The number is in the top right corner of the first page, for example CP14 or LTR 1058. Type it above, tap a common one below, or see every letter the decoder covers.
- What it means
- Your deadline
- If it waits
- How an Enrolled Agent can help
Have Blaga read yours Full guide
Source: irs.gov. This is a plain-English summary, not advice on your case.
Questions people ask
Q1Is a CP515 the same as a CP59?
They are close cousins. Both say the IRS has no record of a return. The CP59 is about your prior-year personal return; irs.gov describes the CP515 as a reminder that your prior returns are still missing.
Q2What is Form 15103 and do I need it for a CP515?
Form 15103, Form 1040 Return Delinquency, is the response form. The IRS asks you to send it with your late return, or alone if you already filed or weren't required to.
Q3What if I can't afford the tax on the late return?
File it anyway. Filing stops the failure-to-file penalty from growing, and a payment plan can spread the balance out. Penalty relief may also apply: First Time Abate for older years and Automatic Exemption from Penalty for 2025 and later returns.
Q4Can someone handle my CP515 so I don't have to call the IRS?
Yes. An Enrolled Agent with your signed Form 2848 can call and write to the IRS for you about the notice.
Q5How far back can I claim a refund on a late return?
For refunds of withholding or estimated tax, the IRS says you must file within 3 years of the return due date. Older refunds are lost, which is one more reason not to sit on a CP515.