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The IRS is sending notices CP59R, CP59SN, and CP59 to individual taxpayers. The CP59R reminds taxpayers to file the tax return before the due date. The CP59SN tells taxpayers that the IRS hasn’t received their tax return for this year. The CP59 tells taxpayers that it hasn’t received a tax return for the prior year. Some taxpayers who have filed for extensions may also receive the CP59R or CP59SN notice.
While these notices do not claim returns are delinquent, some may find the notices confusing.
If you or your tax preparer requested a filing extension using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, there is no need for concern.
If you are unsure whether your request for a filing extension was filed or received, please refer to IRS.gov, create or sign into your online account, and look under filed forms or the extension status where you can confirm the receipt of Form 4868. You also have the option to request your transcripts.
Always remember that Form 4868 is only to extend the time to file a tax return and does not extend the time for tax payment.
Tax professionals should be prepared for a possible influx of questions and concerns related to IRS notices CP59R, CP59SN, and CP59R .
As always, taxpayers should seek assistance from your tax professional, or you can contact the Taxpayer Advocate Service if you’re experiencing a financial hardship.
